COOZUS: 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.
COOZUS
Largest movements
- Intangible fixed assets +€34,558
up €34,558 (+261.0%), from €13,238 to €47,796
- Stocks and contracts +€24,288
new in 2025: €24,288
- Receivables within one year -€21,207
down €21,207 (-82.2%), from €25,812 to €4,605
of which Other amounts receivable: -€21,068
- Deferred charges and accrued income +€15,590
up €15,590 (+7872.4%), from €198 to €15,788
- Cash +€6,496
up €6,496 (+18.9%), from €34,462 to €40,958
mainly Contributions, distributions and other (+€126,000) and Receivables within one year (+€21,207)
- Contributions +€126,000
up €126,000 (+84.0%), from €150,000 to €276,000
- Profit (loss) carried forward -€91,138
down €91,138 (-95.3%), from -€95,597 to -€186,734
- Tax, wage and social debts +€8,564
up €8,564 (+4833.8%), from €177 to €8,741
of which Remuneration and social security: +€7,025
- Trade debts +€7,154
up €7,154 (+202.0%), from €3,541 to €10,695
- Other debts +€4,474
up €4,474 (+12.9%), from €34,569 to €39,043
- Gross operating margin +€50,753
up €50,753 (+57.1%), from -€88,935 to -€38,182
- Staff costs +€40,165
new in 2025: €40,165
- Depreciation +€5,082
up €5,082 (+83.4%), from €6,095 to €11,177
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 | €92,691 | €147,745 | +€55,055 | +59.4% |
| Formation expenses | 20 | €7,855 | €5,958 | -€1,897 | -24.1% |
| Fixed assets | 21/28 | €24,365 | €56,149 | +€31,784 | +130.5% |
| Intangible fixed assets | 21 | €13,238 | €47,796 | +€34,558 | +261.0% |
| Tangible fixed assets | 22/27 | €11,127 | €8,353 | -€2,774 | -24.9% |
| Plant, machinery and equipment | 23 | - | €2,424 | +€2,424 | |
| Furniture and vehicles | 24 | €11,127 | €5,929 | -€5,197 | -46.7% |
| Current assets | 29/58 | €60,471 | €85,638 | +€25,167 | +41.6% |
| Stocks and contracts in progress | 3 | - | €24,288 | +€24,288 | |
| Stocks | 30/36 | - | €24,288 | +€24,288 | |
| Amounts receivable within one year | 40/41 | €25,812 | €4,605 | -€21,207 | -82.2% |
| Trade receivables | 40 | €138 | €0 | -€138 | -100.0% |
| Other amounts receivable | 41 | €25,673 | €4,605 | -€21,068 | -82.1% |
| Cash at bank and in hand | 54/58 | €34,462 | €40,958 | +€6,496 | +18.9% |
| Deferred charges and accrued income | 490/1 | €198 | €15,788 | +€15,590 | +7872.4% |
| Total equity and liabilities | 10/49 | €92,691 | €147,745 | +€55,055 | +59.4% |
| Equity | 10/15 | €54,403 | €89,266 | +€34,862 | +64.1% |
| Contributions | 10/11 | €150,000 | €276,000 | +€126,000 | +84.0% |
| Profit (loss) carried forward | 14 | -€95,597 | -€186,734 | -€91,138 | -95.3% |
| Amounts payable | 17/49 | €38,287 | €58,479 | +€20,192 | +52.7% |
| Amounts payable within one year | 42/48 | €38,287 | €58,479 | +€20,192 | +52.7% |
| Trade debts | 44 | €3,541 | €10,695 | +€7,154 | +202.0% |
| Suppliers | 440/4 | €3,541 | €10,695 | +€7,154 | +202.0% |
| Taxes, remuneration and social security | 45 | €177 | €8,741 | +€8,564 | +4833.8% |
| Taxes | 450/3 | €177 | €1,716 | +€1,539 | +868.7% |
| Remuneration and social security | 454/9 | - | €7,025 | +€7,025 | |
| Other amounts payable | 47/48 | €34,569 | €39,043 | +€4,474 | +12.9% |
| Remuneration, social security and pensions | 62 | - | €40,165 | +€40,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,095 | €11,177 | +€5,082 | +83.4% |
| Other operating charges | 640/8 | €329 | €640 | +€311 | +94.3% |
| Gross operating margin | 9900 | -€88,935 | -€38,182 | +€50,753 | +57.1% |
| Operating profit (loss) | 9901 | -€95,359 | -€90,164 | +€5,195 | +5.4% |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €61 | €908 | +€847 | +1399.1% |
| Recurring financial charges | 65 | €61 | €908 | +€847 | +1399.1% |
| Profit (loss) for the period before taxes | 9903 | -€95,419 | -€90,962 | +€4,457 | +4.7% |
| Income taxes | 67/77 | €177 | €175 | -€2 | -1.0% |
| Profit (loss) for the period | 9904 | -€95,597 | -€91,138 | +€4,459 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,597 | -€91,138 | +€4,459 | +4.7% |
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 9 October 2026 via checked.be.