Cop-Cosyns: 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.
Cop-Cosyns
Largest movements
- Tangible fixed assets +€21,846
up €21,846 (+38.7%), from €56,514 to €78,360
of which Furniture and vehicles: +€23,452
- Cash -€4,738
down €4,738 (-22.7%), from €20,880 to €16,142
mainly Investment in fixed assets (net) (-€44,238) and Receivables within one year (-€4,700)
- Receivables within one year +€4,700
up €4,700 (+73.3%), from €6,413 to €11,114
of which Trade receivables: +€4,451
- Intangible fixed assets -€3,000
down €3,000 (-20.7%), from €14,484 to €11,484
- Trade debts +€10,141
up €10,141 (+113.6%), from €8,926 to €19,067
- Reserves +€7,000
up €7,000 (+77.8%), from €9,000 to €16,000
- Other debts -€3,285
down €3,285 (-36.1%), from €9,107 to €5,822
- Debts after one year +€2,719
up €2,719 (+5.6%), from €48,872 to €51,591
- Current portion of long-term debt +€1,842
up €1,842 (+12.3%), from €14,934 to €16,776
- Gross operating margin +€23,770
up €23,770 (+105.4%), from €22,555 to €46,325
- Depreciation +€10,881
up €10,881 (+75.0%), from €14,512 to €25,392
- Staff costs +€5,458
new in 2025: €5,458
- Taxes +€1,809
up €1,809 (+93.2%), from €1,942 to €3,751
- Financial charges +€1,324
up €1,324 (+61.2%), from €2,163 to €3,487
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 | €98,752 | €117,553 | +€18,801 | +19.0% |
| Fixed assets | 21/28 | €70,998 | €89,844 | +€18,846 | +26.5% |
| Intangible fixed assets | 21 | €14,484 | €11,484 | -€3,000 | -20.7% |
| Tangible fixed assets | 22/27 | €56,514 | €78,360 | +€21,846 | +38.7% |
| Plant, machinery and equipment | 23 | €40,480 | €34,679 | -€5,801 | -14.3% |
| Furniture and vehicles | 24 | €2,691 | €26,143 | +€23,452 | +871.5% |
| Other tangible fixed assets | 26 | €13,343 | €17,539 | +€4,195 | +31.4% |
| Current assets | 29/58 | €27,754 | €27,710 | -€45 | -0.2% |
| Amounts receivable within one year | 40/41 | €6,413 | €11,114 | +€4,700 | +73.3% |
| Trade receivables | 40 | €6,413 | €10,865 | +€4,451 | +69.4% |
| Other amounts receivable | 41 | - | €249 | +€249 | |
| Cash at bank and in hand | 54/58 | €20,880 | €16,142 | -€4,738 | -22.7% |
| Deferred charges and accrued income | 490/1 | €461 | €454 | -€7 | -1.4% |
| Total equity and liabilities | 10/49 | €98,752 | €117,553 | +€18,801 | +19.0% |
| Equity | 10/15 | €12,767 | €19,686 | +€6,919 | +54.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €16,000 | +€7,000 | +77.8% |
| Distributable reserves | 133 | €9,000 | €16,000 | +€7,000 | +77.8% |
| Profit (loss) carried forward | 14 | €767 | €686 | -€81 | -10.5% |
| Amounts payable | 17/49 | €85,985 | €97,867 | +€11,882 | +13.8% |
| Amounts payable after more than one year | 17 | €48,872 | €51,591 | +€2,719 | +5.6% |
| Financial debts | 170/4 | €48,872 | €51,591 | +€2,719 | +5.6% |
| Amounts payable within one year | 42/48 | €37,088 | €45,786 | +€8,698 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €14,934 | €16,776 | +€1,842 | +12.3% |
| Trade debts | 44 | €8,926 | €19,067 | +€10,141 | +113.6% |
| Suppliers | 440/4 | €8,926 | €19,067 | +€10,141 | +113.6% |
| Taxes, remuneration and social security | 45 | €4,122 | €4,121 | -€1 | 0.0% |
| Taxes | 450/3 | €4,122 | €3,631 | -€490 | -11.9% |
| Remuneration and social security | 454/9 | - | €490 | +€490 | |
| Other amounts payable | 47/48 | €9,107 | €5,822 | -€3,285 | -36.1% |
| Accrued charges and deferred income | 492/3 | €25 | €490 | +€465 | +1840.2% |
| Remuneration, social security and pensions | 62 | - | €5,458 | +€5,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,512 | €25,392 | +€10,881 | +75.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,829 | €1,388 | -€442 | -24.2% |
| Gross operating margin | 9900 | €22,555 | €46,325 | +€23,770 | +105.4% |
| Operating profit (loss) | 9901 | €6,214 | €14,087 | +€7,873 | +126.7% |
| Financial income | 75/76B | €0 | €70 | +€70 | +35095.0% |
| Recurring financial income | 75 | €0 | €70 | +€70 | +35095.0% |
| Financial charges | 65/66B | €2,163 | €3,487 | +€1,324 | +61.2% |
| Recurring financial charges | 65 | €2,163 | €3,487 | +€1,324 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €4,051 | €10,670 | +€6,619 | +163.4% |
| Income taxes | 67/77 | €1,942 | €3,751 | +€1,809 | +93.2% |
| Profit (loss) for the period | 9904 | €2,109 | €6,919 | +€4,810 | +228.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,109 | €6,919 | +€4,810 | +228.0% |
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 8 October 2026 via checked.be.