Cosi Casa: 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.
Cosi Casa
Largest movements
- Cash +€309,446
up €309,446 (+713%), from €43,388 to €352,834
mainly Other debts (+€214,231) and Trade debts (+€33,558)
- Other debts +€214,231
up €214,231 (+23.6%), from €909,545 to €1.1m
- Trade debts +€33,558
up €33,558 (+286%), from €11,745 to €45,303
- Profit (loss) carried forward +€32,200
up €32,200 (+31.0%), from -€103,826 to -€71,626
- Tax, wage and social debts +€31,746
up €31,746 (+6,047%), from €525 to €32,271
- Short-term financial debts +€23,991
up €23,991 (+3.6%), from €675,009 to €699,000
- Gross operating margin +€145,079
up €145,079, from -€82,293 to €62,786
- Financial charges +€10,207
up €10,207 (+62.1%), from €16,431 to €26,638
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 | €1,509,558 | €1,845,285 | +€335,727 | +22.2% |
| Fixed assets | 21/28 | €8,382 | €4,809 | -€3,573 | -42.6% |
| Tangible fixed assets | 22/27 | €8,382 | €4,809 | -€3,573 | -42.6% |
| Plant, machinery and equipment | 23 | €3,109 | €1,766 | -€1,344 | -43.2% |
| Furniture and vehicles | 24 | €5,273 | €3,043 | -€2,230 | -42.3% |
| Current assets | 29/58 | €1,501,176 | €1,840,476 | +€339,300 | +22.6% |
| Stocks and contracts in progress | 3 | €1,413,350 | €1,426,343 | +€12,993 | +0.9% |
| Stocks | 30/36 | €1,413,350 | €1,426,343 | +€12,993 | +0.9% |
| Amounts receivable within one year | 40/41 | €44,168 | €61,016 | +€16,848 | +38.1% |
| Trade receivables | 40 | - | €60,016 | +€60,016 | |
| Other amounts receivable | 41 | €44,168 | €1,000 | -€43,168 | -97.7% |
| Cash at bank and in hand | 54/58 | €43,388 | €352,834 | +€309,446 | +713% |
| Deferred charges and accrued income | 490/1 | €270 | €284 | +€14 | +5.0% |
| Total equity and liabilities | 10/49 | €1,509,558 | €1,845,285 | +€335,727 | +22.2% |
| Equity | 10/15 | -€87,265 | -€55,065 | +€32,200 | +36.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €6,560 | €6,560 | = | 0.0% |
| Distributable reserves | 133 | €6,560 | €6,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,826 | -€71,626 | +€32,200 | +31.0% |
| Amounts payable | 17/49 | €1,596,824 | €1,900,350 | +€303,527 | +19.0% |
| Amounts payable within one year | 42/48 | €1,596,824 | €1,900,350 | +€303,527 | +19.0% |
| Financial debts | 43 | €675,009 | €699,000 | +€23,991 | +3.6% |
| Credit institutions | 430/8 | €675,009 | €699,000 | +€23,991 | +3.6% |
| Trade debts | 44 | €11,745 | €45,303 | +€33,558 | +286% |
| Suppliers | 440/4 | €11,745 | €45,303 | +€33,558 | +286% |
| Taxes, remuneration and social security | 45 | €525 | €32,271 | +€31,746 | +6,047% |
| Taxes | 450/3 | €525 | €32,271 | +€31,746 | +6,047% |
| Other amounts payable | 47/48 | €909,545 | €1,123,776 | +€214,231 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,756 | €3,573 | -€183 | -4.9% |
| Other operating charges | 640/8 | €1,086 | €691 | -€395 | -36.4% |
| Gross operating margin | 9900 | -€82,293 | €62,786 | +€145,079 | |
| Operating profit (loss) | 9901 | -€87,135 | €58,522 | +€145,657 | |
| Financial income | 75/76B | €128 | €316 | +€188 | +147% |
| Recurring financial income | 75 | €128 | €316 | +€188 | +147% |
| Financial charges | 65/66B | €16,431 | €26,638 | +€10,207 | +62.1% |
| Recurring financial charges | 65 | €16,431 | €26,638 | +€10,207 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | -€103,438 | €32,200 | +€135,638 | |
| Profit (loss) for the period | 9904 | -€103,438 | €32,200 | +€135,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€103,438 | €32,200 | +€135,638 |
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 22 October 2026 via checked.be.