COSA VERDE: 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 VERDE
Largest movements
- Cash +€5,407
up €5,407 (+52.8%), from €10,232 to €15,639
mainly Net result for the year (+€5,249) and Stocks and contracts (+€716)
- Deferred charges and accrued income +€1,148
up €1,148 (+737%), from €156 to €1,304
- Stocks and contracts -€716
down €716 (-32.4%), from €2,211 to €1,495
- Receivables within one year -€589
down €589 (-46.5%), from €1,267 to €678
of which Other amounts receivable: -€839
- Profit (loss) carried forward +€5,249
up €5,249 (+16.9%), from -€31,141 to -€25,892
- Gross operating margin +€6,808
up €6,808, from -€937 to €5,872
- Depreciation -€3,951
down €3,951 (-100%), from €3,951 to €0
- Other operating charges +€462
up €462 (+402%), from €115 to €577
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 | €13,866 | €19,116 | +€5,250 | +37.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €13,866 | €19,116 | +€5,250 | +37.9% |
| Stocks and contracts in progress | 3 | €2,211 | €1,495 | -€716 | -32.4% |
| Stocks | 30/36 | €2,211 | €1,495 | -€716 | -32.4% |
| Amounts receivable within one year | 40/41 | €1,267 | €678 | -€589 | -46.5% |
| Trade receivables | 40 | €205 | €455 | +€250 | +122% |
| Other amounts receivable | 41 | €1,062 | €223 | -€839 | -79.0% |
| Cash at bank and in hand | 54/58 | €10,232 | €15,639 | +€5,407 | +52.8% |
| Deferred charges and accrued income | 490/1 | €156 | €1,304 | +€1,148 | +737% |
| Total equity and liabilities | 10/49 | €13,866 | €19,116 | +€5,250 | +37.9% |
| Equity | 10/15 | €13,859 | €19,108 | +€5,249 | +37.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,141 | -€25,892 | +€5,249 | +16.9% |
| Amounts payable | 17/49 | €7 | €8 | +€1 | +20.6% |
| Amounts payable after more than one year | 17 | €7 | €0 | -€7 | -100% |
| Other amounts payable | 178/9 | €7 | €0 | -€7 | -100% |
| Amounts payable within one year | 42/48 | €0 | €8 | +€8 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €8 | +€8 | |
| Taxes | 450/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,951 | €0 | -€3,951 | -100% |
| Other operating charges | 640/8 | €115 | €577 | +€462 | +402% |
| Gross operating margin | 9900 | -€937 | €5,872 | +€6,808 | |
| Operating profit (loss) | 9901 | -€5,002 | €5,295 | +€10,297 | |
| Financial income | 75/76B | €20 | €28 | +€8 | +38.8% |
| Recurring financial income | 75 | €20 | €28 | +€8 | +38.8% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.6% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,051 | €5,249 | +€10,300 | |
| Profit (loss) for the period | 9904 | -€5,051 | €5,249 | +€10,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,051 | €5,249 | +€10,300 |
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 14 October 2026 via checked.be.