Cosignus: 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.
Cosignus
Largest movements
- Receivables within one year -€5,531
down €5,531 (-9.3%), from €59,531 to €54,000
- Cash +€2,254
up €2,254 (+175%), from €1,286 to €3,540
mainly Receivables within one year (+€5,531) and Net result for the year (+€1,533)
- Deferred charges and accrued income +€1,528
up €1,528 (+106%), from €1,446 to €2,974
- Trade debts -€1,927
down €1,927 (-91.5%), from €2,106 to €179
- Accrued charges and deferred income -€1,591
down €1,591 (-100%), from €1,591 to €0
- Reserves +€1,533
up €1,533 (+4.0%), from €38,356 to €39,889
of which Distributable reserves: +€1,533
- Gross operating margin -€621
down €621 (-15.8%), from €3,934 to €3,313
- Financial charges +€316
up €316 (+165%), from €192 to €508
- Financial income +€293
up €293 (+28.7%), from €1,018 to €1,311
- Taxes +€224
up €224 (+13.5%), from €1,661 to €1,885
- Other operating charges -€183
down €183 (-20.7%), from €881 to €698
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,263 | €60,514 | -€1,749 | -2.8% |
| Current assets | 29/58 | €62,263 | €60,514 | -€1,749 | -2.8% |
| Amounts receivable within one year | 40/41 | €59,531 | €54,000 | -€5,531 | -9.3% |
| Other amounts receivable | 41 | €59,531 | €54,000 | -€5,531 | -9.3% |
| Cash at bank and in hand | 54/58 | €1,286 | €3,540 | +€2,254 | +175% |
| Deferred charges and accrued income | 490/1 | €1,446 | €2,974 | +€1,528 | +106% |
| Total equity and liabilities | 10/49 | €62,263 | €60,514 | -€1,749 | -2.8% |
| Equity | 10/15 | €56,906 | €58,439 | +€1,533 | +2.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €38,356 | €39,889 | +€1,533 | +4.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €38,356 | €39,889 | +€1,533 | +4.0% |
| Amounts payable | 17/49 | €5,357 | €2,076 | -€3,282 | -61.3% |
| Amounts payable within one year | 42/48 | €3,766 | €2,076 | -€1,691 | -44.9% |
| Trade debts | 44 | €2,106 | €179 | -€1,927 | -91.5% |
| Suppliers | 440/4 | €2,106 | €179 | -€1,927 | -91.5% |
| Taxes, remuneration and social security | 45 | €1,661 | €1,897 | +€236 | +14.2% |
| Taxes | 450/3 | €1,661 | €1,897 | +€236 | +14.2% |
| Accrued charges and deferred income | 492/3 | €1,591 | €0 | -€1,591 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €881 | €698 | -€183 | -20.7% |
| Gross operating margin | 9900 | €3,934 | €3,313 | -€621 | -15.8% |
| Operating profit (loss) | 9901 | €3,053 | €2,615 | -€438 | -14.3% |
| Financial income | 75/76B | €1,018 | €1,311 | +€293 | +28.7% |
| Recurring financial income | 75 | €1,018 | €1,311 | +€293 | +28.7% |
| Financial charges | 65/66B | €192 | €508 | +€316 | +165% |
| Recurring financial charges | 65 | €192 | €508 | +€316 | +165% |
| Profit (loss) for the period before taxes | 9903 | €3,879 | €3,418 | -€461 | -11.9% |
| Income taxes | 67/77 | €1,661 | €1,885 | +€224 | +13.5% |
| Profit (loss) for the period | 9904 | €2,218 | €1,533 | -€686 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,218 | €1,533 | -€686 | -30.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.