Cosame: 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.
Cosame
Largest movements
- Financial fixed assets +€524,590
up €524,590 (+32.7%), from €1.6m to €2.1m
- Receivables within one year -€206,084
down €206,084 (-42.8%), from €481,084 to €275,000
- Revaluation surpluses +€524,590
new in 2025: €524,590
- Debts after one year -€150,000
no longer reported in 2025 (was €150,000)
- Tax, wage and social debts -€47,430
down €47,430 (-99.7%), from €47,570 to €140
- Financial income -€170,000
down €170,000 (-35.4%), from €480,000 to €310,000
- Gross operating margin +€6,451
up €6,451, from -€2,638 to €3,813
- Financial charges -€1,011
down €1,011 (-28.1%), from €3,604 to €2,593
- Other operating charges +€204
up €204 (+145%), from €141 to €344
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 | €2,091,022 | €2,416,637 | +€325,615 | +15.6% |
| Fixed assets | 21/28 | €1,604,042 | €2,128,632 | +€524,590 | +32.7% |
| Financial fixed assets | 28 | €1,604,042 | €2,128,632 | +€524,590 | +32.7% |
| Current assets | 29/58 | €486,980 | €288,006 | -€198,975 | -40.9% |
| Amounts receivable within one year | 40/41 | €481,084 | €275,000 | -€206,084 | -42.8% |
| Other amounts receivable | 41 | €481,084 | €275,000 | -€206,084 | -42.8% |
| Cash at bank and in hand | 54/58 | €5,896 | €13,006 | +€7,110 | +121% |
| Total equity and liabilities | 10/49 | €2,091,022 | €2,416,637 | +€325,615 | +15.6% |
| Equity | 10/15 | €1,731,032 | €2,266,497 | +€535,466 | +30.9% |
| Contributions | 10/11 | €340,997 | €340,997 | = | 0.0% |
| Revaluation surpluses | 12 | - | €524,590 | +€524,590 | |
| Reserves | 13 | €1,390,034 | €1,400,910 | +€10,876 | +0.8% |
| Distributable reserves | 133 | €1,390,034 | €1,400,910 | +€10,876 | +0.8% |
| Amounts payable | 17/49 | €359,990 | €150,140 | -€209,850 | -58.3% |
| Amounts payable after more than one year | 17 | €150,000 | - | -€150,000 | |
| Financial debts | 170/4 | €150,000 | - | -€150,000 | |
| Amounts payable within one year | 42/48 | €209,990 | €150,140 | -€59,850 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €2,420 | - | -€2,420 | |
| Suppliers | 440/4 | €2,420 | - | -€2,420 | |
| Taxes, remuneration and social security | 45 | €47,570 | €140 | -€47,430 | -99.7% |
| Taxes | 450/3 | €47,570 | €140 | -€47,430 | -99.7% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Other operating charges | 640/8 | €141 | €344 | +€204 | +145% |
| Gross operating margin | 9900 | -€2,638 | €3,813 | +€6,451 | |
| Operating profit (loss) | 9901 | -€2,779 | €3,469 | +€6,248 | |
| Financial income | 75/76B | €480,000 | €310,000 | -€170,000 | -35.4% |
| Recurring financial income | 75 | €480,000 | €310,000 | -€170,000 | -35.4% |
| Financial charges | 65/66B | €3,604 | €2,593 | -€1,011 | -28.1% |
| Recurring financial charges | 65 | €3,604 | €2,593 | -€1,011 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €473,617 | €310,876 | -€162,741 | -34.4% |
| Profit (loss) for the period | 9904 | €473,617 | €310,876 | -€162,741 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €473,617 | €310,876 | -€162,741 | -34.4% |
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 17 October 2026 via checked.be.