COSHOMED: 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.
COSHOMED
Largest movements
- Receivables within one year -€6,434
down €6,434 (-12.3%), from €52,266 to €45,833
of which Other amounts receivable: -€4,973
- Cash -€5,322
down €5,322 (-12.7%), from €41,884 to €36,562
mainly Other debts (-€17,750) and Tax, wage and social debts (-€11,802)
- Tangible fixed assets -€4,434
down €4,434 (-2.2%), from €199,542 to €195,109
- Reserves +€25,811
up €25,811 (+28.1%), from €91,990 to €117,801
- Other debts -€17,750
no longer reported in 2025 (was €17,750)
- Tax, wage and social debts -€11,802
down €11,802 (-47.4%), from €24,884 to €13,082
of which Taxes: -€13,302
- Debts after one year -€9,397
down €9,397 (-7.2%), from €130,758 to €121,361
- Trade debts -€3,192
down €3,192 (-48.9%), from €6,529 to €3,337
- Gross operating margin -€4,680
down €4,680 (-8.0%), from €58,452 to €53,772
- Other operating charges +€4,397
up €4,397 (+234.0%), from €1,879 to €6,277
- Depreciation -€629
down €629 (-12.4%), from €5,062 to €4,434
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.
Cash bridge derived
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 | €301,418 | €284,673 | -€16,745 | -5.6% |
| Fixed assets | 21/28 | €199,542 | €195,109 | -€4,434 | -2.2% |
| Tangible fixed assets | 22/27 | €199,542 | €195,109 | -€4,434 | -2.2% |
| Land and buildings | 22 | €189,243 | €187,633 | -€1,610 | -0.9% |
| Plant, machinery and equipment | 23 | €3,549 | €2,048 | -€1,500 | -42.3% |
| Furniture and vehicles | 24 | €6,750 | €5,427 | -€1,323 | -19.6% |
| Current assets | 29/58 | €101,876 | €89,564 | -€12,312 | -12.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €52,266 | €45,833 | -€6,434 | -12.3% |
| Trade receivables | 40 | €14,945 | €13,484 | -€1,461 | -9.8% |
| Other amounts receivable | 41 | €37,322 | €32,349 | -€4,973 | -13.3% |
| Cash at bank and in hand | 54/58 | €41,884 | €36,562 | -€5,322 | -12.7% |
| Deferred charges and accrued income | 490/1 | €7,726 | €7,169 | -€557 | -7.2% |
| Total equity and liabilities | 10/49 | €301,418 | €284,673 | -€16,745 | -5.6% |
| Equity | 10/15 | €110,582 | €136,393 | +€25,811 | +23.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €91,990 | €117,801 | +€25,811 | +28.1% |
| Distributable reserves | 133 | €91,990 | €117,801 | +€25,811 | +28.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €190,836 | €148,280 | -€42,556 | -22.3% |
| Amounts payable after more than one year | 17 | €130,758 | €121,361 | -€9,397 | -7.2% |
| Financial debts | 170/4 | €130,758 | €121,361 | -€9,397 | -7.2% |
| Amounts payable within one year | 42/48 | €59,011 | €26,587 | -€32,425 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €9,847 | €10,167 | +€320 | +3.2% |
| Trade debts | 44 | €6,529 | €3,337 | -€3,192 | -48.9% |
| Suppliers | 440/4 | €6,529 | €3,337 | -€3,192 | -48.9% |
| Taxes, remuneration and social security | 45 | €24,884 | €13,082 | -€11,802 | -47.4% |
| Taxes | 450/3 | €24,884 | €11,582 | -€13,302 | -53.5% |
| Remuneration and social security | 454/9 | €0 | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €17,750 | - | -€17,750 | |
| Accrued charges and deferred income | 492/3 | €1,067 | €333 | -€734 | -68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,062 | €4,434 | -€629 | -12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,879 | €6,277 | +€4,397 | +234.0% |
| Gross operating margin | 9900 | €58,452 | €53,772 | -€4,680 | -8.0% |
| Operating profit (loss) | 9901 | €51,511 | €43,062 | -€8,449 | -16.4% |
| Financial income | 75/76B | €2,227 | €1,789 | -€438 | -19.7% |
| Recurring financial income | 75 | €2,227 | €1,789 | -€438 | -19.7% |
| Financial charges | 65/66B | €6,461 | €6,123 | -€338 | -5.2% |
| Recurring financial charges | 65 | €6,461 | €6,123 | -€338 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €47,277 | €38,728 | -€8,549 | -18.1% |
| Income taxes | 67/77 | €13,172 | €12,917 | -€255 | -1.9% |
| Profit (loss) for the period | 9904 | €34,104 | €25,811 | -€8,294 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,104 | €25,811 | -€8,294 | -24.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.