CognitEye: 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.
CognitEye
Largest movements
- Cash -€896
down €896 (-89.1%), from €1,005 to €110
mainly Net result for the year (-€2,610) and Trade debts (-€766)
- Formation expenses -€255
down €255 (-88.6%), from €288 to €33
- Receivables within one year +€172
up €172 (+781.2%), from €22 to €194
- Profit (loss) carried forward -€2,610
down €2,610 (-34.7%), from -€7,532 to -€10,142
- Other debts +€2,397
up €2,397 (+134.1%), from €1,788 to €4,185
- Trade debts -€766
down €766 (-51.7%), from €1,481 to €715
- Gross operating margin -€791
down €791 (-77.1%), from -€1,026 to -€1,817
- Financial charges -€67
down €67 (-48.0%), from €139 to €72
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 | €1,315 | €337 | -€978 | -74.4% |
| Formation expenses | 20 | €288 | €33 | -€255 | -88.6% |
| Current assets | 29/58 | €1,027 | €304 | -€723 | -70.4% |
| Amounts receivable within one year | 40/41 | €22 | €194 | +€172 | +781.2% |
| Other amounts receivable | 41 | €22 | €194 | +€172 | +781.2% |
| Cash at bank and in hand | 54/58 | €1,005 | €110 | -€896 | -89.1% |
| Total equity and liabilities | 10/49 | €1,315 | €337 | -€978 | -74.4% |
| Equity | 10/15 | -€2,032 | -€4,642 | -€2,610 | -128.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,532 | -€10,142 | -€2,610 | -34.7% |
| Amounts payable | 17/49 | €3,347 | €4,979 | +€1,632 | +48.7% |
| Amounts payable within one year | 42/48 | €3,347 | €4,979 | +€1,632 | +48.7% |
| Trade debts | 44 | €1,481 | €715 | -€766 | -51.7% |
| Suppliers | 440/4 | €1,481 | €715 | -€766 | -51.7% |
| Taxes, remuneration and social security | 45 | €79 | €79 | = | 0.0% |
| Taxes | 450/3 | €79 | €79 | = | 0.0% |
| Other amounts payable | 47/48 | €1,788 | €4,185 | +€2,397 | +134.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €255 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€1,026 | -€1,817 | -€791 | -77.1% |
| Operating profit (loss) | 9901 | -€1,732 | -€2,538 | -€806 | -46.5% |
| Financial charges | 65/66B | €139 | €72 | -€67 | -48.0% |
| Recurring financial charges | 65 | €139 | €72 | -€67 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,871 | -€2,610 | -€739 | -39.5% |
| Profit (loss) for the period | 9904 | -€1,871 | -€2,610 | -€739 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,871 | -€2,610 | -€739 | -39.5% |
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 5 October 2026 via checked.be.