COS CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€154,307
up €154,307 (+61.1%), from €252,463 to €406,770
of which Trade receivables: +€158,500
- Stocks and contracts +€33,550
up €33,550 (+7.3%), from €458,700 to €492,250
of which Contracts in progress: +€35,800
- Trade debts +€155,834
up €155,834 (+148%), from €105,041 to €260,875
- Profit (loss) carried forward +€31,638
up €31,638 (+32.2%), from -€98,344 to -€66,706
- Gross operating margin +€7,922
up €7,922 (+31.7%), from €24,997 to €32,919
- Financial charges -€2,220
down €2,220 (-78.9%), from €2,814 to €595
- Financial income -€674
no longer reported in 2025 (was €674)
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 | €727,176 | €915,185 | +€188,009 | +25.9% |
| Fixed assets | 21/28 | €11,823 | €11,823 | = | 0.0% |
| Financial fixed assets | 28 | €11,823 | €11,823 | = | 0.0% |
| Current assets | 29/58 | €715,353 | €903,362 | +€188,009 | +26.3% |
| Stocks and contracts in progress | 3 | €458,700 | €492,250 | +€33,550 | +7.3% |
| Stocks | 30/36 | €42,500 | €40,250 | -€2,250 | -5.3% |
| Contracts in progress | 37 | €416,200 | €452,000 | +€35,800 | +8.6% |
| Amounts receivable within one year | 40/41 | €252,463 | €406,770 | +€154,307 | +61.1% |
| Trade receivables | 40 | €224,264 | €382,764 | +€158,500 | +70.7% |
| Other amounts receivable | 41 | €28,199 | €24,006 | -€4,193 | -14.9% |
| Cash at bank and in hand | 54/58 | €4,190 | €4,343 | +€153 | +3.6% |
| Total equity and liabilities | 10/49 | €727,176 | €915,185 | +€188,009 | +25.9% |
| Equity | 10/15 | €142,147 | €173,785 | +€31,638 | +22.3% |
| Contributions | 10/11 | €192,297 | €192,297 | = | 0.0% |
| Reserves | 13 | €48,195 | €48,195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,937 | €30,937 | = | 0.0% |
| Distributable reserves | 133 | €15,398 | €15,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,344 | -€66,706 | +€31,638 | +32.2% |
| Amounts payable | 17/49 | €585,029 | €741,400 | +€156,371 | +26.7% |
| Amounts payable within one year | 42/48 | €585,029 | €741,400 | +€156,371 | +26.7% |
| Financial debts | 43 | €81 | €81 | = | 0.0% |
| Credit institutions | 430/8 | €81 | €81 | = | 0.0% |
| Trade debts | 44 | €105,041 | €260,875 | +€155,834 | +148% |
| Suppliers | 440/4 | €105,041 | €260,875 | +€155,834 | +148% |
| Other amounts payable | 47/48 | €479,906 | €480,443 | +€537 | +0.1% |
| Other operating charges | 640/8 | €694 | €686 | -€8 | -1.1% |
| Gross operating margin | 9900 | €24,997 | €32,919 | +€7,922 | +31.7% |
| Operating profit (loss) | 9901 | €24,303 | €32,233 | +€7,930 | +32.6% |
| Financial income | 75/76B | €674 | - | -€674 | |
| Recurring financial income | 75 | €674 | - | -€674 | |
| Financial charges | 65/66B | €2,814 | €595 | -€2,220 | -78.9% |
| Recurring financial charges | 65 | €2,814 | €595 | -€2,220 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €22,163 | €31,638 | +€9,475 | +42.8% |
| Profit (loss) for the period | 9904 | €22,163 | €31,638 | +€9,475 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,163 | €31,638 | +€9,475 | +42.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.