COGETOUR: what changed
Two fiscal 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.
COGETOUR
Largest movements
- Receivables within one year -€72,035
down €72,035 (-75.4%), from €95,552 to €23,517
of which Trade receivables: -€74,743
- Cash -€8,025
down €8,025 (-53.2%), from €15,073 to €7,048
mainly Other debts (-€92,572) and Tax, wage and social debts (-€5,768)
- Tangible fixed assets +€2,700
up €2,700 (+55.2%), from €4,891 to €7,591
of which Furniture and vehicles: +€4,385
- Other debts -€92,572
down €92,572 (-44.8%), from €206,560 to €113,989
- Profit (loss) carried forward +€7,840
up €7,840 (+2.7%), from -€288,544 to -€280,704
- Trade debts +€7,740
up €7,740 (+6.4%), from €121,323 to €129,063
- Tax, wage and social debts -€5,768
down €5,768 (-40.5%), from €14,259 to €8,491
of which Taxes: -€5,755
- Debts after one year +€5,400
up €5,400 (+25.7%), from €21,000 to €26,400
of which Financial debts: +€26,400
- Purchases and services +€54,508
up €54,508 (+150.8%), from €36,150 to €90,658
- Turnover +€54,428
up €54,428 (+74.0%), from €73,555 to €127,983
- Gross operating margin -€5,144
down €5,144 (-12.1%), from €42,468 to €37,325
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,234 | €54,874 | -€77,360 | -58.5% |
| Fixed assets | 21/28 | €20,409 | €23,109 | +€2,700 | +13.2% |
| Tangible fixed assets | 22/27 | €4,891 | €7,591 | +€2,700 | +55.2% |
| Land and buildings | 22 | €1,937 | €1,729 | -€208 | -10.7% |
| Plant, machinery and equipment | 23 | €2,630 | €1,315 | -€1,315 | -50.0% |
| Furniture and vehicles | 24 | €0 | €4,385 | +€4,385 | |
| Leasing and similar rights | 25 | €324 | €162 | -€162 | -50.0% |
| Financial fixed assets | 28 | €15,518 | €15,518 | = | 0.0% |
| Current assets | 29/58 | €111,825 | €31,765 | -€80,060 | -71.6% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,552 | €23,517 | -€72,035 | -75.4% |
| Trade receivables | 40 | €85,622 | €10,879 | -€74,743 | -87.3% |
| Other amounts receivable | 41 | €9,930 | €12,638 | +€2,708 | +27.3% |
| Cash at bank and in hand | 54/58 | €15,073 | €7,048 | -€8,025 | -53.2% |
| Total equity and liabilities | 10/49 | €132,234 | €54,874 | -€77,360 | -58.5% |
| Equity | 10/15 | -€230,909 | -€223,069 | +€7,840 | +3.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €6,197 | -€12,395 | -66.7% |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €51,438 | €51,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288,544 | -€280,704 | +€7,840 | +2.7% |
| Amounts payable | 17/49 | €363,143 | €277,943 | -€85,200 | -23.5% |
| Amounts payable after more than one year | 17 | €21,000 | €26,400 | +€5,400 | +25.7% |
| Financial debts | 170/4 | - | €26,400 | +€26,400 | |
| Other amounts payable | 178/9 | €21,000 | - | -€21,000 | |
| Amounts payable within one year | 42/48 | €342,143 | €251,543 | -€90,600 | -26.5% |
| Trade debts | 44 | €121,323 | €129,063 | +€7,740 | +6.4% |
| Suppliers | 440/4 | €121,323 | €129,063 | +€7,740 | +6.4% |
| Taxes, remuneration and social security | 45 | €14,259 | €8,491 | -€5,768 | -40.5% |
| Taxes | 450/3 | €14,205 | €8,450 | -€5,755 | -40.5% |
| Remuneration and social security | 454/9 | €55 | €41 | -€13 | -24.6% |
| Other amounts payable | 47/48 | €206,560 | €113,989 | -€92,572 | -44.8% |
| Turnover | 70 | €73,555 | €127,983 | +€54,428 | +74.0% |
| Non-recurring operating income | 76A | €5,064 | - | -€5,064 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,150 | €90,658 | +€54,508 | +150.8% |
| Remuneration, social security and pensions | 62 | €23,781 | €22,899 | -€882 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,684 | €2,781 | +€1,096 | +65.1% |
| Other operating charges | 640/8 | €1,284 | €1,327 | +€43 | +3.4% |
| Gross operating margin | 9900 | €42,468 | €37,325 | -€5,144 | -12.1% |
| Operating profit (loss) | 9901 | €15,719 | €10,318 | -€5,401 | -34.4% |
| Financial income | 75/76B | €121 | €193 | +€72 | +59.8% |
| Recurring financial income | 75 | €121 | €193 | +€72 | +59.8% |
| Financial charges | 65/66B | €3,171 | €2,671 | -€500 | -15.8% |
| Recurring financial charges | 65 | €3,171 | €2,671 | -€500 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €12,669 | €7,840 | -€4,829 | -38.1% |
| Profit (loss) for the period | 9904 | €12,669 | €7,840 | -€4,829 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,669 | €7,840 | -€4,829 | -38.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.