COSCALE IT: 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.
COSCALE IT
Largest movements
- Current investments +€329,500
new in 2025: €329,500
- Cash -€221,093
down €221,093 (-68.5%), from €322,798 to €101,705
mainly Current investments (-€329,500) and Contributions, distributions and other (-€158,000)
- Tangible fixed assets -€19,581
down €19,581 (-36.7%), from €53,331 to €33,751
of which Furniture and vehicles: -€15,320
- Other debts +€148,579
new in 2025: €148,579
- Reserves -€69,000
down €69,000 (-22.1%), from €312,000 to €243,000
- Tax, wage and social debts +€24,340
up €24,340 (+91.7%), from €26,539 to €50,880
- Debts after one year -€10,657
down €10,657 (-54.9%), from €19,396 to €8,739
- Gross operating margin -€15,680
down €15,680 (-9.5%), from €164,996 to €149,317
- Taxes -€5,077
down €5,077 (-12.0%), from €42,267 to €37,190
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 | €392,143 | €486,072 | +€93,929 | +24.0% |
| Fixed assets | 21/28 | €53,331 | €33,751 | -€19,581 | -36.7% |
| Tangible fixed assets | 22/27 | €53,331 | €33,751 | -€19,581 | -36.7% |
| Furniture and vehicles | 24 | €38,272 | €22,952 | -€15,320 | -40.0% |
| Other tangible fixed assets | 26 | €15,060 | €10,799 | -€4,261 | -28.3% |
| Current assets | 29/58 | €338,811 | €452,321 | +€113,510 | +33.5% |
| Amounts receivable within one year | 40/41 | €15,011 | €18,905 | +€3,895 | +25.9% |
| Trade receivables | 40 | €15,011 | €18,905 | +€3,895 | +25.9% |
| Current investments | 50/53 | - | €329,500 | +€329,500 | |
| Cash at bank and in hand | 54/58 | €322,798 | €101,705 | -€221,093 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,003 | €2,211 | +€1,208 | +120% |
| Total equity and liabilities | 10/49 | €392,143 | €486,072 | +€93,929 | +24.0% |
| Equity | 10/15 | €333,085 | €264,729 | -€68,356 | -20.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €312,000 | €243,000 | -€69,000 | -22.1% |
| Distributable reserves | 133 | €312,000 | €243,000 | -€69,000 | -22.1% |
| Profit (loss) carried forward | 14 | €13,025 | €13,669 | +€644 | +4.9% |
| Amounts payable | 17/49 | €59,058 | €221,343 | +€162,285 | +275% |
| Amounts payable after more than one year | 17 | €19,396 | €8,739 | -€10,657 | -54.9% |
| Financial debts | 170/4 | €19,396 | €8,739 | -€10,657 | -54.9% |
| Amounts payable within one year | 42/48 | €39,662 | €212,274 | +€172,612 | +435% |
| Current portion of amounts payable after more than one year | 42 | €11,415 | €10,657 | -€759 | -6.6% |
| Trade debts | 44 | €1,707 | €2,159 | +€451 | +26.4% |
| Suppliers | 440/4 | €1,707 | €2,159 | +€451 | +26.4% |
| Taxes, remuneration and social security | 45 | €26,539 | €50,880 | +€24,340 | +91.7% |
| Taxes | 450/3 | €26,539 | €50,880 | +€24,340 | +91.7% |
| Other amounts payable | 47/48 | - | €148,579 | +€148,579 | |
| Accrued charges and deferred income | 492/3 | - | €329 | +€329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,674 | €20,783 | +€109 | +0.5% |
| Other operating charges | 640/8 | €673 | €1,056 | +€383 | +57.0% |
| Gross operating margin | 9900 | €164,996 | €149,317 | -€15,680 | -9.5% |
| Operating profit (loss) | 9901 | €143,650 | €127,478 | -€16,172 | -11.3% |
| Financial income | 75/76B | €1,190 | €1,098 | -€92 | -7.7% |
| Recurring financial income | 75 | €1,190 | €1,098 | -€92 | -7.7% |
| Financial charges | 65/66B | €1,380 | €1,742 | +€362 | +26.2% |
| Recurring financial charges | 65 | €1,380 | €1,742 | +€362 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €143,459 | €126,834 | -€16,626 | -11.6% |
| Income taxes | 67/77 | €42,267 | €37,190 | -€5,077 | -12.0% |
| Profit (loss) for the period | 9904 | €101,193 | €89,644 | -€11,549 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €101,193 | €89,644 | -€11,549 | -11.4% |
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 14 October 2026 via checked.be.