COSA NOSTRA: what changed
What changed
COSA NOSTRA
filed annual accounts (NBB)
Net result for the year
€321,078
2024 · -€97,122+€418,200
Equity
€1.0m
2024 · €712,700+€321,078
Cash
€93,681
2024 · €1,947+€91,735
Balance sheet total
€2.5m
2024 · €2.4m+€142,790
Largest movements
Assets
- Cash +€91,735
up €91,735 (+4,713%), from €1,947 to €93,681
mainly Net result for the year (+€321,078) and Provisions (+€122,536)
- Receivables within one year +€40,000
up €40,000 (+800%), from €5,001 to €45,001
of which Other amounts receivable: +€40,000
Equity and liabilities
- Reserves +€373,836
up €373,836 (+56.0%), from €667,442 to €1.0m
of which Tax-exempt reserves: +€373,836
- Debts after one year -€292,045
down €292,045 (-31.6%), from €923,091 to €631,046
of which Financial debts: -€257,545
- Provisions +€122,536
up €122,536 (+19.7%), from €622,576 to €745,112
of which Deferred taxes: +€122,536
- Profit (loss) carried forward -€52,758
down €52,758 (-27.7%), from -€190,241 to -€242,999
Income statement
- Gross operating margin +€578,356
up €578,356 (+1,849%), from €31,275 to €609,630
- Depreciation +€14,291
up €14,291 (+14.7%), from €97,187 to €111,479
- Other operating charges +€12,792
up €12,792 (+42.5%), from €30,108 to €42,899
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€97,122
Gross operating margin
+€578,356
Depreciation
-€14,291
Other operating charges
-€12,792
Financial charges
+€852
Deferred taxes and other
-€133,925
Result 2025
€321,078
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€498,779
Investment
-€115,972
Financing
-€291,072
Cash 2024
€1,947
From operations (derived)
+€498,779
Net result for the year
+€321,078
Depreciation
+€111,479
Receivables within one year
-€40,000
Deferred charges and accrued income
-€6,562
Provisions
+€122,536
Trade debts
-€9,752
Investment (derived)
-€115,972
Investment in fixed assets (net)
-€115,972
Financing
-€291,072
Debts after one year
-€292,045
Current portion of long-term debt
+€973
Cash 2025
€93,681
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,377,212 | €2,520,002 | +€142,790 | +6.0% |
| Fixed assets | 21/28 | €2,368,353 | €2,372,847 | +€4,494 | +0.2% |
| Tangible fixed assets | 22/27 | €2,368,353 | €2,372,847 | +€4,494 | +0.2% |
| Land and buildings | 22 | €2,326,053 | €2,301,693 | -€24,360 | -1.0% |
| Plant, machinery and equipment | 23 | - | €39,654 | +€39,654 | |
| Furniture and vehicles | 24 | €42,300 | €31,500 | -€10,800 | -25.5% |
| Current assets | 29/58 | €8,859 | €147,155 | +€138,297 | +1,561% |
| Amounts receivable within one year | 40/41 | €5,001 | €45,001 | +€40,000 | +800% |
| Trade receivables | 40 | €5,001 | €5,001 | = | 0.0% |
| Other amounts receivable | 41 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €1,947 | €93,681 | +€91,735 | +4,713% |
| Deferred charges and accrued income | 490/1 | €1,912 | €8,474 | +€6,562 | +343% |
| Total equity and liabilities | 10/49 | €2,377,212 | €2,520,002 | +€142,790 | +6.0% |
| Equity | 10/15 | €712,700 | €1,033,778 | +€321,078 | +45.1% |
| Contributions | 10/11 | €235,499 | €235,499 | = | 0.0% |
| Capital | 10 | €235,499 | €235,499 | = | 0.0% |
| Issued capital | 100 | €235,499 | €235,499 | = | 0.0% |
| Reserves | 13 | €667,442 | €1,041,278 | +€373,836 | +56.0% |
| Non-distributable reserves | 130/1 | €12,505 | €12,505 | = | 0.0% |
| Legal reserve | 130 | €12,505 | €12,505 | = | 0.0% |
| Tax-exempt reserves | 132 | €467,680 | €841,516 | +€373,836 | +79.9% |
| Distributable reserves | 133 | €187,257 | €187,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,241 | -€242,999 | -€52,758 | -27.7% |
| Provisions and deferred taxes | 16 | €622,576 | €745,112 | +€122,536 | +19.7% |
| Provisions for liabilities and charges | 160/5 | €409,528 | €409,528 | = | 0.0% |
| Major repairs and maintenance | 162 | €409,528 | €409,528 | = | 0.0% |
| Deferred taxes | 168 | €213,048 | €335,584 | +€122,536 | +57.5% |
| Amounts payable | 17/49 | €1,041,936 | €741,112 | -€300,824 | -28.9% |
| Amounts payable after more than one year | 17 | €923,091 | €631,046 | -€292,045 | -31.6% |
| Financial debts | 170/4 | €869,686 | €612,141 | -€257,545 | -29.6% |
| Other amounts payable | 178/9 | €53,405 | €18,905 | -€34,500 | -64.6% |
| Amounts payable within one year | 42/48 | €118,845 | €110,066 | -€8,779 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €61,887 | €62,860 | +€973 | +1.6% |
| Trade debts | 44 | €56,959 | €47,206 | -€9,752 | -17.1% |
| Suppliers | 440/4 | €56,959 | €47,206 | -€9,752 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,187 | €111,479 | +€14,291 | +14.7% |
| Other operating charges | 640/8 | €30,108 | €42,899 | +€12,792 | +42.5% |
| Gross operating margin | 9900 | €31,275 | €609,630 | +€578,356 | +1,849% |
| Operating profit (loss) | 9901 | -€96,020 | €455,253 | +€551,273 | |
| Financial charges | 65/66B | €12,490 | €11,638 | -€852 | -6.8% |
| Recurring financial charges | 65 | €12,490 | €11,638 | -€852 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€108,511 | €443,614 | +€552,125 | |
| Transfer from deferred taxes | 780 | €11,389 | €16,214 | +€4,825 | +42.4% |
| Transfer to deferred taxes | 680 | - | €138,750 | +€138,750 | |
| Profit (loss) for the period | 9904 | -€97,122 | €321,078 | +€418,200 | |
| Transfer from tax-exempt reserves | 789 | €27,940 | €42,414 | +€14,474 | +51.8% |
| Transfer to tax-exempt reserves | 689 | - | €416,250 | +€416,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,181 | -€52,758 | +€16,424 | +23.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.