COGIHOME: 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.
COGIHOME
Largest movements
- Tangible fixed assets -€10,662
down €10,662 (-16.0%), from €66,557 to €55,895
of which Plant, machinery and equipment: -€6,595
- Cash +€3,860
up €3,860 (+79.1%), from €4,879 to €8,739
mainly Depreciation (+€10,662)
- Profit (loss) carried forward -€4,818
down €4,818 (-51.8%), from €9,296 to €4,478
- Trade debts -€1,600
down €1,600 (-100.0%), from €1,600 to €0
- Gross operating margin -€2,598
down €2,598 (-20.3%), from €12,770 to €10,172
- Depreciation +€513
up €513 (+5.1%), from €10,148 to €10,662
- Other operating charges +€373
up €373 (+9.6%), from €3,897 to €4,270
- Taxes -€247
down €247 (-100.0%), from €247 to €0
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.
Cash bridge derived
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 | €71,435 | €64,697 | -€6,739 | -9.4% |
| Fixed assets | 21/28 | €66,557 | €55,895 | -€10,662 | -16.0% |
| Tangible fixed assets | 22/27 | €66,557 | €55,895 | -€10,662 | -16.0% |
| Land and buildings | 22 | €23,614 | €19,547 | -€4,067 | -17.2% |
| Plant, machinery and equipment | 23 | €42,943 | €36,348 | -€6,595 | -15.4% |
| Current assets | 29/58 | €4,879 | €8,802 | +€3,923 | +80.4% |
| Amounts receivable within one year | 40/41 | - | €63 | +€63 | |
| Trade receivables | 40 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €4,879 | €8,739 | +€3,860 | +79.1% |
| Total equity and liabilities | 10/49 | €71,435 | €64,697 | -€6,739 | -9.4% |
| Equity | 10/15 | €28,669 | €23,851 | -€4,818 | -16.8% |
| Contributions | 10/11 | €6,195 | €6,195 | = | 0.0% |
| Reserves | 13 | €13,178 | €13,178 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €11,319 | €13,178 | +€1,859 | +16.4% |
| Profit (loss) carried forward | 14 | €9,296 | €4,478 | -€4,818 | -51.8% |
| Amounts payable | 17/49 | €42,767 | €40,846 | -€1,921 | -4.5% |
| Amounts payable within one year | 42/48 | €42,767 | €40,846 | -€1,921 | -4.5% |
| Trade debts | 44 | €1,600 | €0 | -€1,600 | -100.0% |
| Suppliers | 440/4 | €1,600 | €0 | -€1,600 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €41,167 | €40,846 | -€321 | -0.8% |
| Non-recurring operating income | 76A | €2,160 | €0 | -€2,160 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,148 | €10,662 | +€513 | +5.1% |
| Other operating charges | 640/8 | €3,897 | €4,270 | +€373 | +9.6% |
| Gross operating margin | 9900 | €12,770 | €10,172 | -€2,598 | -20.3% |
| Operating profit (loss) | 9901 | -€1,275 | -€4,759 | -€3,484 | -273.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3 | €59 | +€56 | +1850.3% |
| Recurring financial charges | 65 | €3 | €59 | +€56 | +1850.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,278 | -€4,818 | -€3,539 | -276.9% |
| Income taxes | 67/77 | €247 | €0 | -€247 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,525 | -€4,818 | -€3,293 | -215.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,525 | -€4,818 | -€3,293 | -215.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.