COSCOM: 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.
COSCOM
Largest movements
- Receivables within one year +€40,427
up €40,427 (+335.9%), from €12,034 to €52,461
of which Other amounts receivable: +€32,313
- Cash -€11,104
down €11,104 (-11.1%), from €99,914 to €88,810
mainly Receivables within one year (-€40,427) and Tax, wage and social debts (-€3,145)
- Tangible fixed assets -€6,303
down €6,303 (-23.5%), from €26,856 to €20,552
- Reserves +€24,000
up €24,000 (+75.3%), from €31,860 to €55,860
of which Distributable reserves: +€24,000
- Tax, wage and social debts -€3,145
down €3,145 (-48.2%), from €6,528 to €3,383
- Other debts +€1,688
up €1,688 (+4.4%), from €38,132 to €39,820
- Taxes +€7,171
up €7,171 (+47.8%), from €15,000 to €22,171
- Depreciation +€3,656
up €3,656 (+138.1%), from €2,647 to €6,303
- Gross operating margin -€3,320
down €3,320 (-5.8%), from €57,367 to €54,048
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,914 | €161,934 | +€23,019 | +16.6% |
| Fixed assets | 21/28 | €26,966 | €20,662 | -€6,303 | -23.4% |
| Tangible fixed assets | 22/27 | €26,856 | €20,552 | -€6,303 | -23.5% |
| Furniture and vehicles | 24 | €26,856 | €20,552 | -€6,303 | -23.5% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €111,949 | €141,271 | +€29,323 | +26.2% |
| Amounts receivable within one year | 40/41 | €12,034 | €52,461 | +€40,427 | +335.9% |
| Trade receivables | 40 | €7,405 | €15,518 | +€8,114 | +109.6% |
| Other amounts receivable | 41 | €4,630 | €36,943 | +€32,313 | +697.9% |
| Cash at bank and in hand | 54/58 | €99,914 | €88,810 | -€11,104 | -11.1% |
| Total equity and liabilities | 10/49 | €138,914 | €161,934 | +€23,019 | +16.6% |
| Equity | 10/15 | €92,954 | €117,431 | +€24,476 | +26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €55,860 | +€24,000 | +75.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €54,000 | +€24,000 | +80.0% |
| Profit (loss) carried forward | 14 | €42,494 | €42,971 | +€476 | +1.1% |
| Provisions and deferred taxes | 16 | €1,300 | €1,300 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,300 | €1,300 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,300 | €1,300 | = | 0.0% |
| Amounts payable | 17/49 | €44,660 | €43,203 | -€1,457 | -3.3% |
| Amounts payable within one year | 42/48 | €44,660 | €43,203 | -€1,457 | -3.3% |
| Financial debts | 43 | €0 | - | -€0 | |
| Credit institutions | 430/8 | €0 | - | -€0 | |
| Taxes, remuneration and social security | 45 | €6,528 | €3,383 | -€3,145 | -48.2% |
| Taxes | 450/3 | €6,528 | €3,383 | -€3,145 | -48.2% |
| Other amounts payable | 47/48 | €38,132 | €39,820 | +€1,688 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,647 | €6,303 | +€3,656 | +138.1% |
| Other operating charges | 640/8 | €902 | €754 | -€148 | -16.4% |
| Gross operating margin | 9900 | €57,367 | €54,048 | -€3,320 | -5.8% |
| Operating profit (loss) | 9901 | €53,819 | €46,991 | -€6,828 | -12.7% |
| Financial income | 75/76B | €66 | €102 | +€37 | +55.8% |
| Recurring financial income | 75 | €66 | €102 | +€37 | +55.8% |
| Financial charges | 65/66B | €310 | €446 | +€136 | +43.9% |
| Recurring financial charges | 65 | €310 | €446 | +€136 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €53,574 | €46,647 | -€6,928 | -12.9% |
| Income taxes | 67/77 | €15,000 | €22,171 | +€7,171 | +47.8% |
| Profit (loss) for the period | 9904 | €38,574 | €24,476 | -€14,098 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,574 | €24,476 | -€14,098 | -36.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.