COS CONSULTING: 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 CONSULTING
Largest movements
- Cash +€21,349
up €21,349 (+119%), from €18,014 to €39,363
mainly Net result for the year (+€10,293) and Receivables within one year (+€6,950)
- Current investments +€11,000
new in 2025: €11,000
- Receivables within one year -€6,950
down €6,950 (-39.2%), from €17,708 to €10,758
of which Other amounts receivable: -€4,174
- Tangible fixed assets -€6,249
down €6,249 (-18.2%), from €34,268 to €28,018
of which Other tangible fixed assets: -€5,015
- Reserves +€10,293
up €10,293 (+19.9%), from €51,817 to €62,110
of which Distributable reserves: +€10,293
- Tax, wage and social debts +€4,769
up €4,769 (+99.2%), from €4,808 to €9,577
- Other debts +€3,448
new in 2025: €3,448
- Gross operating margin +€1,746
up €1,746 (+7.7%), from €22,731 to €24,477
- Taxes +€630
up €630 (+15.3%), from €4,114 to €4,744
- Depreciation +€406
up €406 (+6.9%), from €5,844 to €6,249
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 | €70,014 | €89,164 | +€19,150 | +27.4% |
| Fixed assets | 21/28 | €34,293 | €28,043 | -€6,249 | -18.2% |
| Tangible fixed assets | 22/27 | €34,268 | €28,018 | -€6,249 | -18.2% |
| Plant, machinery and equipment | 23 | €2,220 | €1,754 | -€465 | -21.0% |
| Furniture and vehicles | 24 | €1,083 | €314 | -€769 | -71.0% |
| Other tangible fixed assets | 26 | €30,965 | €25,950 | -€5,015 | -16.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €35,722 | €61,121 | +€25,399 | +71.1% |
| Amounts receivable within one year | 40/41 | €17,708 | €10,758 | -€6,950 | -39.2% |
| Trade receivables | 40 | €13,534 | €10,758 | -€2,776 | -20.5% |
| Other amounts receivable | 41 | €4,174 | - | -€4,174 | |
| Current investments | 50/53 | - | €11,000 | +€11,000 | |
| Cash at bank and in hand | 54/58 | €18,014 | €39,363 | +€21,349 | +119% |
| Total equity and liabilities | 10/49 | €70,014 | €89,164 | +€19,150 | +27.4% |
| Equity | 10/15 | €64,217 | €74,510 | +€10,293 | +16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,817 | €62,110 | +€10,293 | +19.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,957 | €60,250 | +€10,293 | +20.6% |
| Amounts payable | 17/49 | €5,797 | €14,654 | +€8,857 | +153% |
| Amounts payable within one year | 42/48 | €5,797 | €14,654 | +€8,857 | +153% |
| Trade debts | 44 | €989 | €1,629 | +€640 | +64.7% |
| Suppliers | 440/4 | €989 | €1,629 | +€640 | +64.7% |
| Taxes, remuneration and social security | 45 | €4,808 | €9,577 | +€4,769 | +99.2% |
| Taxes | 450/3 | €4,808 | €9,577 | +€4,769 | +99.2% |
| Other amounts payable | 47/48 | - | €3,448 | +€3,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,844 | €6,249 | +€406 | +6.9% |
| Other operating charges | 640/8 | €924 | €863 | -€61 | -6.6% |
| Gross operating margin | 9900 | €22,731 | €24,477 | +€1,746 | +7.7% |
| Operating profit (loss) | 9901 | €15,964 | €17,364 | +€1,401 | +8.8% |
| Financial charges | 65/66B | €2,542 | €2,328 | -€215 | -8.4% |
| Recurring financial charges | 65 | €2,542 | €2,328 | -€215 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €13,421 | €15,037 | +€1,615 | +12.0% |
| Income taxes | 67/77 | €4,114 | €4,744 | +€630 | +15.3% |
| Profit (loss) for the period | 9904 | €9,308 | €10,293 | +€985 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,308 | €10,293 | +€985 | +10.6% |
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 24 October 2026 via checked.be.