Cognati: 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.
Cognati
Largest movements
- Cash -€10,899
down €10,899 (-84.8%), from €12,850 to €1,951
mainly Other debts (-€343,250) and Tax, wage and social debts (-€14,700)
- Other debts -€343,250
down €343,250 (-93.4%), from €367,333 to €24,083
- Profit (loss) carried forward +€335,008
up €335,008 (+61.2%), from -€547,398 to -€212,390
- Tax, wage and social debts -€14,700
down €14,700 (-88.1%), from €16,689 to €1,989
- Trade debts +€12,000
up €12,000 (+1589.2%), from €755 to €12,755
- Gross operating margin -€69,908
down €69,908 (-17.2%), from €405,490 to €335,582
- Financial income -€13,463
down €13,463 (-100.0%), from €13,463 to €0
of which Non-recurring financial income: -€13,463
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 | €12,893 | €1,951 | -€10,942 | -84.9% |
| Current assets | 29/58 | €12,893 | €1,951 | -€10,942 | -84.9% |
| Amounts receivable within one year | 40/41 | €43 | €0 | -€43 | -100.0% |
| Trade receivables | 40 | €43 | €0 | -€43 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,850 | €1,951 | -€10,899 | -84.8% |
| Total equity and liabilities | 10/49 | €12,893 | €1,951 | -€10,942 | -84.9% |
| Equity | 10/15 | -€541,019 | -€206,011 | +€335,008 | +61.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €179 | €179 | = | 0.0% |
| Non-distributable reserves | 130/1 | €179 | €179 | = | 0.0% |
| Reserves not available under the articles | 1311 | €179 | €179 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€547,398 | -€212,390 | +€335,008 | +61.2% |
| Amounts payable | 17/49 | €553,912 | €207,962 | -€345,950 | -62.5% |
| Amounts payable within one year | 42/48 | €384,777 | €38,827 | -€345,950 | -89.9% |
| Trade debts | 44 | €755 | €12,755 | +€12,000 | +1589.2% |
| Suppliers | 440/4 | €755 | €12,755 | +€12,000 | +1589.2% |
| Taxes, remuneration and social security | 45 | €16,689 | €1,989 | -€14,700 | -88.1% |
| Taxes | 450/3 | €16,689 | €1,989 | -€14,700 | -88.1% |
| Other amounts payable | 47/48 | €367,333 | €24,083 | -€343,250 | -93.4% |
| Accrued charges and deferred income | 492/3 | €169,135 | €169,135 | = | 0.0% |
| Other operating charges | 640/8 | €689 | €507 | -€182 | -26.4% |
| Gross operating margin | 9900 | €405,490 | €335,582 | -€69,908 | -17.2% |
| Operating profit (loss) | 9901 | €404,801 | €335,075 | -€69,726 | -17.2% |
| Financial income | 75/76B | €13,463 | €0 | -€13,463 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Non-recurring financial income | 76B | €13,463 | €0 | -€13,463 | -100.0% |
| Financial charges | 65/66B | €69 | €67 | -€2 | -3.6% |
| Recurring financial charges | 65 | €69 | €67 | -€2 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €418,194 | €335,008 | -€83,186 | -19.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €418,194 | €335,008 | -€83,186 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €418,194 | €335,008 | -€83,186 | -19.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.