COHOUSING PROJECTS: 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.
COHOUSING PROJECTS
Largest movements
- Cash -€905,899
down €905,899 (-60.1%), from €1.5m to €602,038
mainly Net result for the year (-€486,877) and Debts after one year (-€348,445)
- Receivables within one year -€110,198
down €110,198 (-36.1%), from €305,055 to €194,856
of which Other amounts receivable: -€137,997
- Current investments +€81,450
new in 2025: €81,450
- Profit (loss) carried forward -€486,877
down €486,877 (-68.6%), from €709,450 to €222,573
- Debts after one year -€348,445
down €348,445 (-89.7%), from €388,628 to €40,183
- Trade debts -€175,757
down €175,757 (-21.1%), from €834,211 to €658,453
- Current portion of long-term debt +€113,046
up €113,046 (+49.9%), from €226,751 to €339,797
- Accrued charges and deferred income +€104,345
up €104,345 (+24,230%), from €431 to €104,776
- Gross operating margin -€1.3m
down €1.3m, from €1.2m to -€142,179
- Taxes -€260,946
down €260,946 (-99.5%), from €262,150 to €1,203
- Financial income +€56,110
up €56,110 (+2,276%), from €2,465 to €58,575
- Staff costs +€54,981
up €54,981 (+24.5%), from €224,665 to €279,645
- Financial charges -€21,006
down €21,006 (-19.9%), from €105,472 to €84,466
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 | €3,779,009 | €2,842,825 | -€936,184 | -24.8% |
| Fixed assets | 21/28 | €97,504 | €90,515 | -€6,989 | -7.2% |
| Intangible fixed assets | 21 | - | €23,364 | +€23,364 | |
| Tangible fixed assets | 22/27 | €73,516 | €66,151 | -€7,365 | -10.0% |
| Plant, machinery and equipment | 23 | €12,281 | €28,904 | +€16,624 | +135% |
| Furniture and vehicles | 24 | €61,236 | €37,247 | -€23,989 | -39.2% |
| Financial fixed assets | 28 | €23,988 | €1,000 | -€22,988 | -95.8% |
| Current assets | 29/58 | €3,681,505 | €2,752,310 | -€929,195 | -25.2% |
| Stocks and contracts in progress | 3 | €1,861,475 | €1,869,445 | +€7,970 | +0.4% |
| Stocks | 30/36 | €1,861,475 | €1,869,445 | +€7,970 | +0.4% |
| Amounts receivable within one year | 40/41 | €305,055 | €194,856 | -€110,198 | -36.1% |
| Trade receivables | 40 | €167,057 | €194,856 | +€27,799 | +16.6% |
| Other amounts receivable | 41 | €137,997 | €0 | -€137,997 | -100% |
| Current investments | 50/53 | - | €81,450 | +€81,450 | |
| Cash at bank and in hand | 54/58 | €1,507,937 | €602,038 | -€905,899 | -60.1% |
| Deferred charges and accrued income | 490/1 | €7,037 | €4,520 | -€2,517 | -35.8% |
| Total equity and liabilities | 10/49 | €3,779,009 | €2,842,825 | -€936,184 | -24.8% |
| Equity | 10/15 | €2,003,721 | €1,516,844 | -€486,877 | -24.3% |
| Contributions | 10/11 | €23,883 | €23,883 | = | 0.0% |
| Reserves | 13 | €1,270,388 | €1,270,388 | = | 0.0% |
| Distributable reserves | 133 | €1,270,388 | €1,270,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | €709,450 | €222,573 | -€486,877 | -68.6% |
| Amounts payable | 17/49 | €1,775,288 | €1,325,981 | -€449,308 | -25.3% |
| Amounts payable after more than one year | 17 | €388,628 | €40,183 | -€348,445 | -89.7% |
| Financial debts | 170/4 | €388,628 | €40,183 | -€348,445 | -89.7% |
| Amounts payable within one year | 42/48 | €1,386,230 | €1,181,022 | -€205,208 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €226,751 | €339,797 | +€113,046 | +49.9% |
| Trade debts | 44 | €834,211 | €658,453 | -€175,757 | -21.1% |
| Suppliers | 440/4 | €834,211 | €658,453 | -€175,757 | -21.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €164,144 | €78,487 | -€85,656 | -52.2% |
| Taxes | 450/3 | €160,043 | €70,998 | -€89,045 | -55.6% |
| Remuneration and social security | 454/9 | €4,101 | €7,489 | +€3,389 | +82.6% |
| Other amounts payable | 47/48 | €161,124 | €104,285 | -€56,840 | -35.3% |
| Accrued charges and deferred income | 492/3 | €431 | €104,776 | +€104,345 | +24,230% |
| Non-recurring operating income | 76A | €1,998 | €650 | -€1,348 | -67.5% |
| Remuneration, social security and pensions | 62 | €224,665 | €279,645 | +€54,981 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,882 | €33,330 | +€5,448 | +19.5% |
| Other operating charges | 640/8 | €3,174 | €4,629 | +€1,455 | +45.8% |
| Non-recurring operating charges | 66A | €2,483 | €0 | -€2,483 | -100% |
| Gross operating margin | 9900 | €1,161,382 | -€142,179 | -€1.3m | |
| Operating profit (loss) | 9901 | €903,179 | -€459,783 | -€1.4m | |
| Financial income | 75/76B | €2,465 | €58,575 | +€56,110 | +2,276% |
| Recurring financial income | 75 | €2,465 | €58,575 | +€56,110 | +2,276% |
| Financial charges | 65/66B | €105,472 | €84,466 | -€21,006 | -19.9% |
| Recurring financial charges | 65 | €105,472 | €84,466 | -€21,006 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €800,173 | -€485,674 | -€1.3m | |
| Income taxes | 67/77 | €262,150 | €1,203 | -€260,946 | -99.5% |
| Profit (loss) for the period | 9904 | €538,023 | -€486,877 | -€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €538,023 | -€486,877 | -€1.0m |
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 15 October 2026 via checked.be.