Cosas: 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.
Cosas
Largest movements
- Stocks and contracts -€26,671
down €26,671 (-100.0%), from €26,671 to €0
- Formation expenses -€921
down €921 (-34.3%), from €2,686 to €1,765
- Cash -€335
down €335 (-100.0%), from €335 to €0
mainly Tax, wage and social debts (-€12,869) and Trade debts (-€7,630)
- Tax, wage and social debts -€12,869
down €12,869 (-99.3%), from €12,958 to €89
of which Taxes: -€12,216
- Trade debts -€7,630
down €7,630 (-100.0%), from €7,630 to €0
- Current portion of long-term debt -€5,190
down €5,190 (-42.4%), from €12,251 to €7,060
- Debts after one year -€4,060
down €4,060 (-45.7%), from €8,893 to €4,833
- Short-term financial debts +€2,908
up €2,908 (+63.4%), from €4,586 to €7,494
- Gross operating margin +€13,135
up €13,135, from -€316 to €12,820
- Other operating charges +€2,981
up €2,981 (+115.1%), from €2,590 to €5,572
- Financial income -€1,717
down €1,717 (-100.0%), from €1,717 to €0
- Staff costs -€725
down €725 (-24.8%), from €2,923 to €2,199
- Financial charges +€543
up €543 (+26.2%), from €2,074 to €2,617
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,691 | €1,765 | -€27,926 | -94.1% |
| Formation expenses | 20 | €2,686 | €1,765 | -€921 | -34.3% |
| Current assets | 29/58 | €27,006 | €0 | -€27,006 | -100.0% |
| Stocks and contracts in progress | 3 | €26,671 | €0 | -€26,671 | -100.0% |
| Stocks | 30/36 | €26,671 | €0 | -€26,671 | -100.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €335 | €0 | -€335 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €29,691 | €1,765 | -€27,926 | -94.1% |
| Equity | 10/15 | -€31,835 | -€30,323 | +€1,512 | +4.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,835 | -€34,323 | +€1,512 | +4.2% |
| Amounts payable | 17/49 | €61,526 | €32,088 | -€29,438 | -47.8% |
| Amounts payable after more than one year | 17 | €8,893 | €4,833 | -€4,060 | -45.7% |
| Financial debts | 170/4 | €8,893 | €4,833 | -€4,060 | -45.7% |
| Amounts payable within one year | 42/48 | €52,633 | €27,255 | -€25,378 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €12,251 | €7,060 | -€5,190 | -42.4% |
| Financial debts | 43 | €4,586 | €7,494 | +€2,908 | +63.4% |
| Credit institutions | 430/8 | €4,586 | €7,494 | +€2,908 | +63.4% |
| Trade debts | 44 | €7,630 | €0 | -€7,630 | -100.0% |
| Suppliers | 440/4 | €7,630 | €0 | -€7,630 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,958 | €89 | -€12,869 | -99.3% |
| Taxes | 450/3 | €12,305 | €89 | -€12,216 | -99.3% |
| Remuneration and social security | 454/9 | €653 | €0 | -€653 | -100.0% |
| Other amounts payable | 47/48 | €15,209 | €12,613 | -€2,596 | -17.1% |
| Remuneration, social security and pensions | 62 | €2,923 | €2,199 | -€725 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €921 | €921 | = | 0.0% |
| Other operating charges | 640/8 | €2,590 | €5,572 | +€2,981 | +115.1% |
| Gross operating margin | 9900 | -€316 | €12,820 | +€13,135 | |
| Operating profit (loss) | 9901 | -€6,750 | €4,128 | +€10,878 | |
| Financial income | 75/76B | €1,717 | €0 | -€1,717 | -100.0% |
| Recurring financial income | 75 | €1,717 | €0 | -€1,717 | -100.0% |
| Financial charges | 65/66B | €2,074 | €2,617 | +€543 | +26.2% |
| Recurring financial charges | 65 | €2,074 | €2,617 | +€543 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,107 | €1,512 | +€8,618 | |
| Income taxes | 67/77 | €89 | €0 | -€89 | -100.0% |
| Profit (loss) for the period | 9904 | -€7,195 | €1,512 | +€8,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,195 | €1,512 | +€8,707 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.