COSE BAZAR: 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.
COSE BAZAR
Largest movements
- Receivables within one year -€13,649
down €13,649 (-71.8%), from €19,012 to €5,364
of which Other amounts receivable: -€8,921
- Cash +€13,633
up €13,633 (+835%), from €1,632 to €15,265
mainly Receivables within one year (+€13,649) and Stocks and contracts (+€1,250)
- Stocks and contracts -€1,250
down €1,250 (-14.6%), from €8,558 to €7,308
- Short-term financial debts -€2,482
no longer reported in 2024 (was €2,482)
- Tax, wage and social debts +€592
new in 2024: €592
- Profit (loss) carried forward +€340
up €340 (+6.6%), from €5,121 to €5,461
- Gross operating margin +€3,098
up €3,098, from -€741 to €2,357
- Depreciation -€2,428
no longer reported in 2024 (was €2,428)
- Other operating charges -€2,087
down €2,087 (-60.3%), from €3,463 to €1,376
- Financial charges -€466
down €466 (-46.9%), from €994 to €528
- Taxes +€113
new in 2024: €113
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.
Derived cash bridge
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 | €30,390 | €29,125 | -€1,266 | -4.2% |
| Fixed assets | 21/28 | €1,188 | €1,188 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,188 | €1,188 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,188 | €1,188 | = | 0.0% |
| Current assets | 29/58 | €29,202 | €27,937 | -€1,266 | -4.3% |
| Stocks and contracts in progress | 3 | €8,558 | €7,308 | -€1,250 | -14.6% |
| Stocks | 30/36 | €8,558 | €7,308 | -€1,250 | -14.6% |
| Amounts receivable within one year | 40/41 | €19,012 | €5,364 | -€13,649 | -71.8% |
| Trade receivables | 40 | €7,200 | €2,472 | -€4,727 | -65.7% |
| Other amounts receivable | 41 | €11,813 | €2,891 | -€8,921 | -75.5% |
| Cash at bank and in hand | 54/58 | €1,632 | €15,265 | +€13,633 | +835% |
| Total equity and liabilities | 10/49 | €30,390 | €29,125 | -€1,266 | -4.2% |
| Equity | 10/15 | €25,581 | €25,921 | +€340 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,121 | €5,461 | +€340 | +6.6% |
| Amounts payable | 17/49 | €4,810 | €3,204 | -€1,605 | -33.4% |
| Amounts payable within one year | 42/48 | €4,810 | €3,204 | -€1,605 | -33.4% |
| Financial debts | 43 | €2,482 | - | -€2,482 | |
| Credit institutions | 430/8 | €2,482 | - | -€2,482 | |
| Trade debts | 44 | €2,327 | €2,612 | +€285 | +12.2% |
| Suppliers | 440/4 | €2,327 | €2,612 | +€285 | +12.2% |
| Taxes, remuneration and social security | 45 | - | €592 | +€592 | |
| Taxes | 450/3 | - | €592 | +€592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,428 | - | -€2,428 | |
| Other operating charges | 640/8 | €3,463 | €1,376 | -€2,087 | -60.3% |
| Gross operating margin | 9900 | -€741 | €2,357 | +€3,098 | |
| Operating profit (loss) | 9901 | -€6,632 | €981 | +€7,613 | |
| Financial charges | 65/66B | €994 | €528 | -€466 | -46.9% |
| Recurring financial charges | 65 | €994 | €528 | -€466 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,626 | €453 | +€8,079 | |
| Income taxes | 67/77 | - | €113 | +€113 | |
| Profit (loss) for the period | 9904 | -€7,626 | €340 | +€7,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,626 | €340 | +€7,966 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.