COGENIS CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
COGENIS CONSULTING
Largest movements
- Cash +€116,328
up €116,328 (+802%), from €14,509 to €130,837
mainly Other debts (+€110,000) and Net result for the year (+€76,662)
- Receivables within one year -€30,536
down €30,536 (-43.9%), from €69,612 to €39,077
of which Trade receivables: -€30,568
- Deferred charges and accrued income +€21,284
up €21,284 (+87,551%), from €24 to €21,308
- Tangible fixed assets +€13,283
new in 2025: €13,283
of which Land and buildings: +€12,371
- Other debts +€110,000
new in 2025: €110,000
- Tax, wage and social debts +€60,841
up €60,841 (+263%), from €23,110 to €83,951
of which Taxes: +€52,890
- Profit (loss) carried forward -€52,749
down €52,749 (-88.4%), from €59,703 to €6,954
- Gross operating margin +€89,431
up €89,431 (+116%), from €76,791 to €166,222
- Staff costs +€65,724
new in 2025: €65,724
- Taxes +€6,685
up €6,685 (+43.6%), from €15,344 to €22,029
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,979 | €204,505 | +€119,525 | +141% |
| Formation expenses | 20 | €833 | €0 | -€833 | -100% |
| Fixed assets | 21/28 | - | €13,283 | +€13,283 | |
| Tangible fixed assets | 22/27 | - | €13,283 | +€13,283 | |
| Land and buildings | 22 | - | €12,371 | +€12,371 | |
| Furniture and vehicles | 24 | - | €912 | +€912 | |
| Current assets | 29/58 | €84,146 | €191,222 | +€107,076 | +127% |
| Amounts receivable within one year | 40/41 | €69,612 | €39,077 | -€30,536 | -43.9% |
| Trade receivables | 40 | €41,327 | €10,760 | -€30,568 | -74.0% |
| Other amounts receivable | 41 | €28,285 | €28,317 | +€32 | +0.1% |
| Cash at bank and in hand | 54/58 | €14,509 | €130,837 | +€116,328 | +802% |
| Deferred charges and accrued income | 490/1 | €24 | €21,308 | +€21,284 | +87,551% |
| Total equity and liabilities | 10/49 | €84,979 | €204,505 | +€119,525 | +141% |
| Equity | 10/15 | €61,703 | €8,954 | -€52,749 | -85.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,703 | €6,954 | -€52,749 | -88.4% |
| Amounts payable | 17/49 | €23,277 | €195,551 | +€172,275 | +740% |
| Amounts payable within one year | 42/48 | €23,277 | €195,551 | +€172,275 | +740% |
| Trade debts | 44 | €167 | €1,600 | +€1,433 | +858% |
| Suppliers | 440/4 | €167 | €1,600 | +€1,433 | +858% |
| Taxes, remuneration and social security | 45 | €23,110 | €83,951 | +€60,841 | +263% |
| Taxes | 450/3 | €23,110 | €75,999 | +€52,890 | +229% |
| Remuneration and social security | 454/9 | - | €7,952 | +€7,952 | |
| Other amounts payable | 47/48 | - | €110,000 | +€110,000 | |
| Remuneration, social security and pensions | 62 | - | €65,724 | +€65,724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €2,250 | +€1,416 | +170% |
| Other operating charges | 640/8 | - | €973 | +€973 | |
| Gross operating margin | 9900 | €76,791 | €166,222 | +€89,431 | +116% |
| Operating profit (loss) | 9901 | €75,957 | €97,274 | +€21,317 | +28.1% |
| Financial income | 75/76B | - | €1,511 | +€1,511 | |
| Recurring financial income | 75 | - | €1,511 | +€1,511 | |
| Financial charges | 65/66B | €77 | €94 | +€17 | +22.4% |
| Recurring financial charges | 65 | €77 | €94 | +€17 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €75,880 | €98,692 | +€22,811 | +30.1% |
| Income taxes | 67/77 | €15,344 | €22,029 | +€6,685 | +43.6% |
| Profit (loss) for the period | 9904 | €60,536 | €76,662 | +€16,126 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60,536 | €76,662 | +€16,126 | +26.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.