COSICO: 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.
COSICO
Largest movements
- Current investments -€195,502
down €195,502 (-38.8%), from €503,502 to €308,000
- Reserves -€229,033
down €229,033 (-20.2%), from €1.1m to €904,461
of which Distributable reserves: -€229,033
- Tax, wage and social debts +€21,122
up €21,122, from €0 to €21,122
- Financial income +€249,045
up €249,045 (+3290.8%), from €7,568 to €256,613
- Taxes +€22,950
up €22,950, from €0 to €22,950
- Financial charges +€635
up €635 (+754.4%), from €84 to €719
- Gross operating margin -€238
down €238 (-14.6%), from -€1,628 to -€1,866
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 | €1,234,744 | €1,026,833 | -€207,910 | -16.8% |
| Fixed assets | 21/28 | €688,549 | €688,549 | = | 0.0% |
| Financial fixed assets | 28 | €688,549 | €688,549 | = | 0.0% |
| Current assets | 29/58 | €546,195 | €338,284 | -€207,910 | -38.1% |
| Amounts receivable within one year | 40/41 | €2,270 | €0 | -€2,270 | -100.0% |
| Other amounts receivable | 41 | €2,270 | €0 | -€2,270 | -100.0% |
| Current investments | 50/53 | €503,502 | €308,000 | -€195,502 | -38.8% |
| Cash at bank and in hand | 54/58 | €40,392 | €30,284 | -€10,107 | -25.0% |
| Deferred charges and accrued income | 490/1 | €30 | €0 | -€30 | -100.0% |
| Total equity and liabilities | 10/49 | €1,234,744 | €1,026,833 | -€207,910 | -16.8% |
| Equity | 10/15 | €1,233,494 | €1,004,461 | -€229,033 | -18.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,133,494 | €904,461 | -€229,033 | -20.2% |
| Non-distributable reserves | 130/1 | €20,835 | €20,835 | = | 0.0% |
| Legal reserve | 130 | €20,835 | €20,835 | = | 0.0% |
| Distributable reserves | 133 | €1,112,659 | €883,626 | -€229,033 | -20.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,250 | €22,372 | +€21,122 | +1689.8% |
| Amounts payable within one year | 42/48 | €1,250 | €22,372 | +€21,122 | +1689.8% |
| Trade debts | 44 | €1,250 | €1,250 | = | 0.0% |
| Suppliers | 440/4 | €1,250 | €1,250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | €21,122 | +€21,122 | |
| Taxes | 450/3 | €0 | €21,122 | +€21,122 | |
| Other operating charges | 640/8 | €1,101 | €1,112 | +€11 | +1.0% |
| Gross operating margin | 9900 | -€1,628 | -€1,866 | -€238 | -14.6% |
| Operating profit (loss) | 9901 | -€2,729 | -€2,977 | -€249 | -9.1% |
| Financial income | 75/76B | €7,568 | €256,613 | +€249,045 | +3290.8% |
| Recurring financial income | 75 | €7,568 | €256,613 | +€249,045 | +3290.8% |
| Financial charges | 65/66B | €84 | €719 | +€635 | +754.4% |
| Recurring financial charges | 65 | €84 | €719 | +€635 | +754.4% |
| Profit (loss) for the period before taxes | 9903 | €4,755 | €252,917 | +€248,162 | +5219.0% |
| Income taxes | 67/77 | €0 | €22,950 | +€22,950 | |
| Profit (loss) for the period | 9904 | €4,755 | €229,967 | +€225,212 | +4736.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,755 | €229,967 | +€225,212 | +4736.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.