COGITIS 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.
COGITIS CONSULTING
Largest movements
- Cash +€81,108
up €81,108 (+74.8%), from €108,368 to €189,477
mainly Net result for the year (+€76,759) and Tax, wage and social debts (+€18,453)
- Deferred charges and accrued income -€4,566
down €4,566 (-50.0%), from €9,132 to €4,566
- Profit (loss) carried forward +€76,759
up €76,759 (+96.4%), from €79,612 to €156,371
- Other debts -€20,674
no longer reported in 2025 (was €20,674)
- Tax, wage and social debts +€18,453
up €18,453 (+81.0%), from €22,787 to €41,240
- Gross operating margin +€26,801
up €26,801 (+36.5%), from €73,380 to €100,181
- Taxes +€5,091
up €5,091 (+34.5%), from €14,765 to €19,856
- Financial charges +€1,018
up €1,018 (+1,186%), from €86 to €1,104
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 | €127,341 | €201,612 | +€74,271 | +58.3% |
| Fixed assets | 21/28 | €3,405 | €1,399 | -€2,006 | -58.9% |
| Tangible fixed assets | 22/27 | €3,405 | €1,399 | -€2,006 | -58.9% |
| Plant, machinery and equipment | 23 | €451 | €133 | -€319 | -70.6% |
| Furniture and vehicles | 24 | €2,954 | €1,266 | -€1,688 | -57.1% |
| Current assets | 29/58 | €123,936 | €200,213 | +€76,277 | +61.5% |
| Amounts receivable within one year | 40/41 | €6,435 | €6,170 | -€265 | -4.1% |
| Trade receivables | 40 | €6,435 | €2,316 | -€4,119 | -64.0% |
| Other amounts receivable | 41 | - | €3,854 | +€3,854 | |
| Cash at bank and in hand | 54/58 | €108,368 | €189,477 | +€81,108 | +74.8% |
| Deferred charges and accrued income | 490/1 | €9,132 | €4,566 | -€4,566 | -50.0% |
| Total equity and liabilities | 10/49 | €127,341 | €201,612 | +€74,271 | +58.3% |
| Equity | 10/15 | €83,612 | €160,371 | +€76,759 | +91.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,612 | €156,371 | +€76,759 | +96.4% |
| Amounts payable | 17/49 | €43,729 | €41,240 | -€2,489 | -5.7% |
| Amounts payable within one year | 42/48 | €43,729 | €41,240 | -€2,489 | -5.7% |
| Trade debts | 44 | €268 | - | -€268 | |
| Suppliers | 440/4 | €268 | - | -€268 | |
| Taxes, remuneration and social security | 45 | €22,787 | €41,240 | +€18,453 | +81.0% |
| Taxes | 450/3 | €22,787 | €41,240 | +€18,453 | +81.0% |
| Other amounts payable | 47/48 | €20,674 | - | -€20,674 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,006 | €2,006 | = | 0.0% |
| Other operating charges | 640/8 | €1,204 | €455 | -€749 | -62.2% |
| Gross operating margin | 9900 | €73,380 | €100,181 | +€26,801 | +36.5% |
| Operating profit (loss) | 9901 | €70,169 | €97,719 | +€27,550 | +39.3% |
| Financial charges | 65/66B | €86 | €1,104 | +€1,018 | +1,186% |
| Recurring financial charges | 65 | €86 | €1,104 | +€1,018 | +1,186% |
| Profit (loss) for the period before taxes | 9903 | €70,083 | €96,616 | +€26,532 | +37.9% |
| Income taxes | 67/77 | €14,765 | €19,856 | +€5,091 | +34.5% |
| Profit (loss) for the period | 9904 | €55,318 | €76,759 | +€21,441 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,318 | €76,759 | +€21,441 | +38.8% |
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.