CosiCor: 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.
What changed
CosiCor
NACE 86.910, Medical imaging and medical laboratories
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€344,226
2024 · €344,561-€335
Equity
€18,600
2024 · €18,600
Cash
€128,233
2024 · €128,858-€625
Balance sheet total
€403,823
2024 · €424,185-€20,362
Largest movements
Assets
- Tangible fixed assets -€18,420
down €18,420 (-22.2%), from €82,864 to €64,445
of which Leasing and similar rights: -€20,958
Equity and liabilities
- Debts after one year -€32,287
down €32,287 (-100.0%), from €32,287 to €0
- Current portion of long-term debt +€9,661
up €9,661 (+42.7%), from €22,626 to €32,287
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€344,561
Gross operating margin
+€4,444
Staff costs
-€4,011
Depreciation
+€737
Other operating charges
+€145
Financial income
-€586
Financial charges
+€516
Taxes
-€1,580
Result 2025
€344,226
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.
From operations
+€372,437
Investment
-€6,209
Financing
-€366,852
Cash 2024
€128,858
From operations (derived)
+€372,437
Net result for the year
+€344,226
Depreciation
+€24,629
Smaller working-capital items
+€1,318
Trade debts
-€1,301
Tax, wage and social debts
+€2,309
Other debts
+€1,257
Investment (derived)
-€6,209
Investment in fixed assets (net)
-€6,209
Financing
-€366,852
Debts after one year
-€32,287
Current portion of long-term debt
+€9,661
Contributions, distributions and other
-€344,226
Cash 2025
€128,233
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,185 | €403,823 | -€20,362 | -4.8% |
| Fixed assets | 21/28 | €82,964 | €64,545 | -€18,420 | -22.2% |
| Tangible fixed assets | 22/27 | €82,864 | €64,445 | -€18,420 | -22.2% |
| Land and buildings | 22 | - | €5,339 | +€5,339 | |
| Plant, machinery and equipment | 23 | €25,402 | €24,194 | -€1,208 | -4.8% |
| Furniture and vehicles | 24 | €1,593 | €0 | -€1,593 | -100.0% |
| Leasing and similar rights | 25 | €55,869 | €34,911 | -€20,958 | -37.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €341,221 | €339,278 | -€1,942 | -0.6% |
| Amounts receivable within one year | 40/41 | €210,836 | €210,148 | -€688 | -0.3% |
| Other amounts receivable | 41 | €210,836 | €210,148 | -€688 | -0.3% |
| Cash at bank and in hand | 54/58 | €128,858 | €128,233 | -€625 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,527 | €897 | -€630 | -41.2% |
| Total equity and liabilities | 10/49 | €424,185 | €403,823 | -€20,362 | -4.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €405,585 | €385,223 | -€20,362 | -5.0% |
| Amounts payable after more than one year | 17 | €32,287 | €0 | -€32,287 | -100.0% |
| Financial debts | 170/4 | €32,287 | €0 | -€32,287 | -100.0% |
| Amounts payable within one year | 42/48 | €373,298 | €385,223 | +€11,925 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €22,626 | €32,287 | +€9,661 | +42.7% |
| Trade debts | 44 | €3,325 | €2,024 | -€1,301 | -39.1% |
| Suppliers | 440/4 | €3,325 | €2,024 | -€1,301 | -39.1% |
| Taxes, remuneration and social security | 45 | €2,786 | €5,094 | +€2,309 | +82.9% |
| Taxes | 450/3 | €2,786 | €5,094 | +€2,309 | +82.9% |
| Other amounts payable | 47/48 | €344,561 | €345,818 | +€1,257 | +0.4% |
| Remuneration, social security and pensions | 62 | €3,233 | €7,244 | +€4,011 | +124.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,366 | €24,629 | -€737 | -2.9% |
| Other operating charges | 640/8 | €1,312 | €1,167 | -€145 | -11.0% |
| Gross operating margin | 9900 | €486,396 | €490,839 | +€4,444 | +0.9% |
| Operating profit (loss) | 9901 | €456,485 | €457,799 | +€1,314 | +0.3% |
| Financial income | 75/76B | €1,192 | €606 | -€586 | -49.2% |
| Recurring financial income | 75 | €1,192 | €606 | -€586 | -49.2% |
| Financial charges | 65/66B | €2,147 | €1,632 | -€516 | -24.0% |
| Recurring financial charges | 65 | €2,147 | €1,632 | -€516 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €455,529 | €456,774 | +€1,244 | +0.3% |
| Income taxes | 67/77 | €110,968 | €112,548 | +€1,580 | +1.4% |
| Profit (loss) for the period | 9904 | €344,561 | €344,226 | -€335 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €344,561 | €344,226 | -€335 | -0.1% |
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 10 October 2026 via checked.be.