COSA: 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.
COSA
Largest movements
- Cash -€13,090
down €13,090 (-44.0%), from €29,747 to €16,657
mainly Deferred charges and accrued income (-€11,281) and Receivables within one year (-€7,693)
- Deferred charges and accrued income +€11,281
up €11,281 (+173.0%), from €6,521 to €17,802
- Receivables within one year +€7,693
up €7,693 (+63.9%), from €12,044 to €19,737
of which Other amounts receivable: +€8,797
- Tangible fixed assets -€2,010
down €2,010 (-28.5%), from €7,049 to €5,039
- Profit (loss) carried forward +€7,915
new in 2024: €7,915
- Debts after one year -€2,366
down €2,366 (-28.4%), from €8,320 to €5,954
- Tax, wage and social debts -€1,705
down €1,705 (-15.7%), from €10,854 to €9,149
of which Taxes: -€1,955
- Trade debts +€774
new in 2024: €774
- Current portion of long-term debt -€745
down €745 (-23.9%), from €3,111 to €2,366
- Gross operating margin -€29,950
down €29,950 (-65.7%), from €45,594 to €15,644
- Purchases and services -€18,775
down €18,775 (-21.9%), from €85,780 to €67,005
- Taxes -€8,594
down €8,594 (-79.2%), from €10,854 to €2,260
- Depreciation -€991
down €991 (-33.0%), from €3,001 to €2,010
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,361 | €59,235 | +€3,874 | +7.0% |
| Fixed assets | 21/28 | €7,049 | €5,039 | -€2,010 | -28.5% |
| Tangible fixed assets | 22/27 | €7,049 | €5,039 | -€2,010 | -28.5% |
| Furniture and vehicles | 24 | €7,049 | €5,039 | -€2,010 | -28.5% |
| Current assets | 29/58 | €48,313 | €54,196 | +€5,884 | +12.2% |
| Amounts receivable within one year | 40/41 | €12,044 | €19,737 | +€7,693 | +63.9% |
| Trade receivables | 40 | €7,986 | €6,882 | -€1,104 | -13.8% |
| Other amounts receivable | 41 | €4,058 | €12,855 | +€8,797 | +216.8% |
| Cash at bank and in hand | 54/58 | €29,747 | €16,657 | -€13,090 | -44.0% |
| Deferred charges and accrued income | 490/1 | €6,521 | €17,802 | +€11,281 | +173.0% |
| Total equity and liabilities | 10/49 | €55,361 | €59,235 | +€3,874 | +7.0% |
| Equity | 10/15 | €33,076 | €40,992 | +€7,915 | +23.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,076 | €28,076 | = | 0.0% |
| Distributable reserves | 133 | €28,076 | €28,076 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €7,915 | +€7,915 | |
| Amounts payable | 17/49 | €22,285 | €18,243 | -€4,042 | -18.1% |
| Amounts payable after more than one year | 17 | €8,320 | €5,954 | -€2,366 | -28.4% |
| Financial debts | 170/4 | €8,320 | €5,954 | -€2,366 | -28.4% |
| Amounts payable within one year | 42/48 | €13,965 | €12,289 | -€1,676 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €3,111 | €2,366 | -€745 | -23.9% |
| Trade debts | 44 | - | €774 | +€774 | |
| Suppliers | 440/4 | - | €774 | +€774 | |
| Taxes, remuneration and social security | 45 | €10,854 | €9,149 | -€1,705 | -15.7% |
| Taxes | 450/3 | €10,854 | €8,899 | -€1,955 | -18.0% |
| Remuneration and social security | 454/9 | - | €250 | +€250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €85,780 | €67,005 | -€18,775 | -21.9% |
| Remuneration, social security and pensions | 62 | €256 | - | -€256 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,001 | €2,010 | -€991 | -33.0% |
| Other operating charges | 640/8 | €1,204 | €930 | -€274 | -22.7% |
| Gross operating margin | 9900 | €45,594 | €15,644 | -€29,950 | -65.7% |
| Operating profit (loss) | 9901 | €41,133 | €12,704 | -€28,429 | -69.1% |
| Financial income | 75/76B | €56 | €8 | -€47 | -84.9% |
| Recurring financial income | 75 | €56 | €8 | -€47 | -84.9% |
| Financial charges | 65/66B | €2,258 | €2,537 | +€279 | +12.3% |
| Recurring financial charges | 65 | €2,258 | €2,537 | +€279 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €38,931 | €10,176 | -€28,755 | -73.9% |
| Income taxes | 67/77 | €10,854 | €2,260 | -€8,594 | -79.2% |
| Profit (loss) for the period | 9904 | €28,076 | €7,915 | -€20,161 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,076 | €7,915 | -€20,161 | -71.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.