COSI: 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.
COSI
Largest movements
- Cash +€43,315
up €43,315 (+35.1%), from €123,381 to €166,696
mainly Net result for the year (+€24,211) and Depreciation (+€16,483)
- Tangible fixed assets -€13,093
down €13,093 (-27.8%), from €47,136 to €34,043
of which Furniture and vehicles: -€12,281
- Receivables within one year -€3,042
down €3,042 (-44.2%), from €6,879 to €3,837
- Reserves +€24,211
up €24,211 (+14.6%), from €165,828 to €190,039
- Trade debts +€12,020
up €12,020 (+291.4%), from €4,125 to €16,145
- Tax, wage and social debts -€10,912
down €10,912 (-42.7%), from €25,569 to €14,657
of which Taxes: -€9,395
- Other operating charges +€2,278
up €2,278 (+68.1%), from €3,345 to €5,623
- Depreciation -€2,255
down €2,255 (-12.0%), from €18,738 to €16,483
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 | €194,297 | €219,616 | +€25,320 | +13.0% |
| Fixed assets | 21/28 | €47,286 | €34,193 | -€13,093 | -27.7% |
| Tangible fixed assets | 22/27 | €47,136 | €34,043 | -€13,093 | -27.8% |
| Land and buildings | 22 | €1,655 | €1,126 | -€529 | -32.0% |
| Plant, machinery and equipment | 23 | €7,016 | €7,042 | +€26 | +0.4% |
| Furniture and vehicles | 24 | €36,808 | €24,527 | -€12,281 | -33.4% |
| Other tangible fixed assets | 26 | €1,657 | €1,348 | -€309 | -18.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €147,011 | €185,423 | +€38,412 | +26.1% |
| Stocks and contracts in progress | 3 | €15,297 | €13,410 | -€1,887 | -12.3% |
| Stocks | 30/36 | €15,297 | €13,410 | -€1,887 | -12.3% |
| Amounts receivable within one year | 40/41 | €6,879 | €3,837 | -€3,042 | -44.2% |
| Other amounts receivable | 41 | €6,879 | €3,837 | -€3,042 | -44.2% |
| Cash at bank and in hand | 54/58 | €123,381 | €166,696 | +€43,315 | +35.1% |
| Deferred charges and accrued income | 490/1 | €1,454 | €1,481 | +€27 | +1.9% |
| Total equity and liabilities | 10/49 | €194,297 | €219,616 | +€25,320 | +13.0% |
| Equity | 10/15 | €163,361 | €187,573 | +€24,211 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,828 | €190,039 | +€24,211 | +14.6% |
| Distributable reserves | 133 | €165,828 | €190,039 | +€24,211 | +14.6% |
| Profit (loss) carried forward | 14 | -€21,067 | -€21,067 | = | 0.0% |
| Amounts payable | 17/49 | €30,936 | €32,044 | +€1,108 | +3.6% |
| Amounts payable within one year | 42/48 | €30,936 | €32,044 | +€1,108 | +3.6% |
| Trade debts | 44 | €4,125 | €16,145 | +€12,020 | +291.4% |
| Suppliers | 440/4 | €4,125 | €16,145 | +€12,020 | +291.4% |
| Taxes, remuneration and social security | 45 | €25,569 | €14,657 | -€10,912 | -42.7% |
| Taxes | 450/3 | €11,176 | €1,781 | -€9,395 | -84.1% |
| Remuneration and social security | 454/9 | €14,393 | €12,876 | -€1,517 | -10.5% |
| Other amounts payable | 47/48 | €1,242 | €1,242 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €127,697 | €127,795 | +€98 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,738 | €16,483 | -€2,255 | -12.0% |
| Other operating charges | 640/8 | €3,345 | €5,623 | +€2,278 | +68.1% |
| Gross operating margin | 9900 | €185,469 | €185,550 | +€81 | 0.0% |
| Operating profit (loss) | 9901 | €35,688 | €35,649 | -€40 | -0.1% |
| Financial income | 75/76B | €415 | €428 | +€13 | +3.1% |
| Recurring financial income | 75 | €415 | €428 | +€13 | +3.1% |
| Financial charges | 65/66B | €44 | €7 | -€37 | -85.1% |
| Recurring financial charges | 65 | €44 | €7 | -€37 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €36,060 | €36,070 | +€10 | 0.0% |
| Income taxes | 67/77 | €10,653 | €11,859 | +€1,206 | +11.3% |
| Profit (loss) for the period | 9904 | €25,407 | €24,211 | -€1,196 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,407 | €24,211 | -€1,196 | -4.7% |
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 6 October 2026 via checked.be.