COIFF-MASS: 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.
COIFF-MASS
Largest movements
- Deferred charges and accrued income -€1,321
down €1,321 (-84.0%), from €1,574 to €252
- Cash +€991
up €991 (+148.1%), from €669 to €1,660
mainly Other debts (+€3,113) and Deferred charges and accrued income (+€1,321)
- Profit (loss) carried forward -€3,796
down €3,796 (-10.3%), from -€36,921 to -€40,716
- Other debts +€3,113
up €3,113 (+10.8%), from €28,940 to €32,053
- Trade debts +€520
up €520 (+2749.6%), from €19 to €539
- Tax, wage and social debts -€168
down €168 (-11.2%), from €1,504 to €1,336
- Gross operating margin -€2,056
down €2,056, from €402 to -€1,654
- Other operating charges +€554
up €554 (+35.6%), from €1,556 to €2,110
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 | €5,993 | €5,662 | -€331 | -5.5% |
| Fixed assets | 21/28 | €3,750 | €3,750 | = | 0.0% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €2,243 | €1,912 | -€331 | -14.7% |
| Cash at bank and in hand | 54/58 | €669 | €1,660 | +€991 | +148.1% |
| Deferred charges and accrued income | 490/1 | €1,574 | €252 | -€1,321 | -84.0% |
| Total equity and liabilities | 10/49 | €5,993 | €5,662 | -€331 | -5.5% |
| Equity | 10/15 | -€24,471 | -€28,266 | -€3,796 | -15.5% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,921 | -€40,716 | -€3,796 | -10.3% |
| Amounts payable | 17/49 | €30,463 | €33,928 | +€3,465 | +11.4% |
| Amounts payable within one year | 42/48 | €30,463 | €33,928 | +€3,465 | +11.4% |
| Trade debts | 44 | €19 | €539 | +€520 | +2749.6% |
| Suppliers | 440/4 | €19 | €539 | +€520 | +2749.6% |
| Taxes, remuneration and social security | 45 | €1,504 | €1,336 | -€168 | -11.2% |
| Taxes | 450/3 | €1,504 | €1,336 | -€168 | -11.2% |
| Other amounts payable | 47/48 | €28,940 | €32,053 | +€3,113 | +10.8% |
| Other operating charges | 640/8 | €1,556 | €2,110 | +€554 | +35.6% |
| Gross operating margin | 9900 | €402 | -€1,654 | -€2,056 | |
| Operating profit (loss) | 9901 | -€1,154 | -€3,764 | -€2,610 | -226.2% |
| Financial charges | 65/66B | €32 | €32 | +€0 | 0.0% |
| Recurring financial charges | 65 | €32 | €32 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,186 | -€3,796 | -€2,610 | -220.2% |
| Profit (loss) for the period | 9904 | -€1,186 | -€3,796 | -€2,610 | -220.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,186 | -€3,796 | -€2,610 | -220.2% |
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 10 October 2026 via checked.be.