Cos & Call: 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.
Cos & Call
Largest movements
- Receivables within one year -€93,972
down €93,972 (-60.9%), from €154,246 to €60,274
of which Trade receivables: -€100,444
- Cash +€60,801
up €60,801 (+60.4%), from €100,734 to €161,535
mainly Other debts (+€148,137) and Receivables within one year (+€93,972)
- Tangible fixed assets -€27,116
down €27,116 (-6.4%), from €425,048 to €397,931
of which Land and buildings: -€16,877
- Other debts +€148,137
up €148,137 (+2,703%), from €5,479 to €153,616
- Reserves -€107,091
down €107,091 (-46.0%), from €233,000 to €125,909
- Trade debts -€56,593
down €56,593 (-89.4%), from €63,298 to €6,705
- Debts after one year -€24,475
down €24,475 (-7.9%), from €308,055 to €283,580
- Tax, wage and social debts -€22,309
down €22,309 (-57.7%), from €38,656 to €16,347
of which Taxes: -€18,002
- Gross operating margin -€25,841
down €25,841 (-22.3%), from €115,905 to €90,064
- Taxes -€5,317
down €5,317 (-33.1%), from €16,076 to €10,759
- Depreciation +€1,301
up €1,301 (+5.0%), from €25,816 to €27,116
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 | €694,492 | €629,875 | -€64,617 | -9.3% |
| Fixed assets | 21/28 | €425,048 | €397,931 | -€27,116 | -6.4% |
| Tangible fixed assets | 22/27 | €425,048 | €397,931 | -€27,116 | -6.4% |
| Land and buildings | 22 | €389,941 | €373,065 | -€16,877 | -4.3% |
| Plant, machinery and equipment | 23 | €18,676 | €16,356 | -€2,320 | -12.4% |
| Furniture and vehicles | 24 | €5,915 | €4,929 | -€986 | -16.7% |
| Leasing and similar rights | 25 | €10,515 | €3,581 | -€6,934 | -65.9% |
| Current assets | 29/58 | €269,444 | €231,943 | -€37,501 | -13.9% |
| Amounts receivable within one year | 40/41 | €154,246 | €60,274 | -€93,972 | -60.9% |
| Trade receivables | 40 | €154,246 | €53,802 | -€100,444 | -65.1% |
| Other amounts receivable | 41 | - | €6,472 | +€6,472 | |
| Cash at bank and in hand | 54/58 | €100,734 | €161,535 | +€60,801 | +60.4% |
| Deferred charges and accrued income | 490/1 | €14,464 | €10,134 | -€4,329 | -29.9% |
| Total equity and liabilities | 10/49 | €694,492 | €629,875 | -€64,617 | -9.3% |
| Equity | 10/15 | €252,476 | €145,385 | -€107,091 | -42.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €233,000 | €125,909 | -€107,091 | -46.0% |
| Distributable reserves | 133 | €233,000 | €125,909 | -€107,091 | -46.0% |
| Profit (loss) carried forward | 14 | €876 | €876 | = | 0.0% |
| Amounts payable | 17/49 | €442,016 | €484,490 | +€42,474 | +9.6% |
| Amounts payable after more than one year | 17 | €308,055 | €283,580 | -€24,475 | -7.9% |
| Financial debts | 170/4 | €308,055 | €283,580 | -€24,475 | -7.9% |
| Amounts payable within one year | 42/48 | €133,552 | €200,579 | +€67,027 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | €26,118 | €23,910 | -€2,208 | -8.5% |
| Trade debts | 44 | €63,298 | €6,705 | -€56,593 | -89.4% |
| Suppliers | 440/4 | €63,298 | €6,705 | -€56,593 | -89.4% |
| Taxes, remuneration and social security | 45 | €38,656 | €16,347 | -€22,309 | -57.7% |
| Taxes | 450/3 | €34,349 | €16,347 | -€18,002 | -52.4% |
| Remuneration and social security | 454/9 | €4,306 | €0 | -€4,306 | -100% |
| Other amounts payable | 47/48 | €5,479 | €153,616 | +€148,137 | +2,703% |
| Accrued charges and deferred income | 492/3 | €409 | €331 | -€78 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,816 | €27,116 | +€1,301 | +5.0% |
| Other operating charges | 640/8 | €3,377 | €3,150 | -€227 | -6.7% |
| Gross operating margin | 9900 | €115,905 | €90,064 | -€25,841 | -22.3% |
| Operating profit (loss) | 9901 | €86,712 | €59,798 | -€26,915 | -31.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -90.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -90.6% |
| Financial charges | 65/66B | €6,535 | €6,130 | -€406 | -6.2% |
| Recurring financial charges | 65 | €6,535 | €6,130 | -€406 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €80,178 | €53,668 | -€26,510 | -33.1% |
| Income taxes | 67/77 | €16,076 | €10,759 | -€5,317 | -33.1% |
| Profit (loss) for the period | 9904 | €64,102 | €42,909 | -€21,192 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,102 | €42,909 | -€21,192 | -33.1% |
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.