Cosa 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.
Cosa Consulting
Largest movements
- Current investments +€49,941
up €49,941 (+99.9%), from €50,000 to €99,941
- Cash +€4,839
up €4,839 (+17.8%), from €27,188 to €32,027
mainly Net result for the year (+€55,100) and Trade debts (+€3,225)
- Receivables within one year +€1,513
up €1,513 (+9.8%), from €15,428 to €16,940
- Reserves +€55,100
up €55,100 (+84.8%), from €65,006 to €120,106
- Trade debts +€3,225
up €3,225 (+254%), from €1,271 to €4,496
- Tax, wage and social debts -€2,082
down €2,082 (-9.4%), from €22,211 to €20,129
of which Taxes: -€2,082
- Gross operating margin -€9,154
down €9,154 (-10.9%), from €84,355 to €75,201
- Financial charges +€2,370
up €2,370 (+112%), from €2,113 to €4,482
- Taxes -€1,497
down €1,497 (-8.7%), from €17,183 to €15,686
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 | €93,488 | €149,811 | +€56,323 | +60.2% |
| Current assets | 29/58 | €93,488 | €149,811 | +€56,323 | +60.2% |
| Amounts receivable within one year | 40/41 | €15,428 | €16,940 | +€1,513 | +9.8% |
| Trade receivables | 40 | €15,428 | €16,940 | +€1,513 | +9.8% |
| Current investments | 50/53 | €50,000 | €99,941 | +€49,941 | +99.9% |
| Cash at bank and in hand | 54/58 | €27,188 | €32,027 | +€4,839 | +17.8% |
| Deferred charges and accrued income | 490/1 | €873 | €904 | +€31 | +3.5% |
| Total equity and liabilities | 10/49 | €93,488 | €149,811 | +€56,323 | +60.2% |
| Equity | 10/15 | €70,006 | €125,106 | +€55,100 | +78.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,006 | €120,106 | +€55,100 | +84.8% |
| Distributable reserves | 133 | €65,006 | €120,106 | +€55,100 | +84.8% |
| Amounts payable | 17/49 | €23,482 | €24,705 | +€1,223 | +5.2% |
| Amounts payable within one year | 42/48 | €23,482 | €24,705 | +€1,223 | +5.2% |
| Trade debts | 44 | €1,271 | €4,496 | +€3,225 | +254% |
| Suppliers | 440/4 | €1,271 | €4,496 | +€3,225 | +254% |
| Taxes, remuneration and social security | 45 | €22,211 | €20,129 | -€2,082 | -9.4% |
| Taxes | 450/3 | €19,661 | €17,579 | -€2,082 | -10.6% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | - | €79 | +€79 | |
| Other operating charges | 640/8 | €53 | €334 | +€280 | +525% |
| Gross operating margin | 9900 | €84,355 | €75,201 | -€9,154 | -10.9% |
| Operating profit (loss) | 9901 | €84,301 | €74,867 | -€9,434 | -11.2% |
| Financial income | 75/76B | €0 | €401 | +€401 | +4,009,900% |
| Recurring financial income | 75 | €0 | €401 | +€401 | +4,009,900% |
| Financial charges | 65/66B | €2,113 | €4,482 | +€2,370 | +112% |
| Recurring financial charges | 65 | €2,113 | €4,482 | +€2,370 | +112% |
| Profit (loss) for the period before taxes | 9903 | €82,189 | €70,786 | -€11,403 | -13.9% |
| Income taxes | 67/77 | €17,183 | €15,686 | -€1,497 | -8.7% |
| Profit (loss) for the period | 9904 | €65,006 | €55,100 | -€9,906 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,006 | €55,100 | -€9,906 | -15.2% |
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 18 October 2026 via checked.be.