COSILIO: 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.
COSILIO
Largest movements
- Tangible fixed assets +€3,793
up €3,793 (+43.7%), from €8,687 to €12,480
of which Plant, machinery and equipment: +€2,863
- Receivables within one year +€3,684
up €3,684 (+71.2%), from €5,175 to €8,860
of which Trade receivables: +€3,684
- Deferred charges and accrued income +€969
up €969 (+46.0%), from €2,106 to €3,075
- Other debts +€8,037
up €8,037 (+405.7%), from €1,981 to €10,017
- Tax, wage and social debts -€2,353
down €2,353 (-34.1%), from €6,891 to €4,538
of which Remuneration and social security: -€1,640
- Profit (loss) carried forward +€1,810
up €1,810 (+24.3%), from -€7,464 to -€5,653
- Trade debts +€1,515
up €1,515 (+40.8%), from €3,717 to €5,232
- Gross operating margin -€5,332
down €5,332 (-43.2%), from €12,349 to €7,017
- Depreciation +€321
up €321 (+20.6%), from €1,561 to €1,882
- Taxes -€312
down €312 (-19.8%), from €1,581 to €1,268
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,349 | €36,997 | +€8,648 | +30.5% |
| Fixed assets | 21/28 | €8,687 | €12,480 | +€3,793 | +43.7% |
| Tangible fixed assets | 22/27 | €8,687 | €12,480 | +€3,793 | +43.7% |
| Land and buildings | 22 | €4,207 | €3,475 | -€732 | -17.4% |
| Plant, machinery and equipment | 23 | €3,802 | €6,665 | +€2,863 | +75.3% |
| Furniture and vehicles | 24 | €678 | €2,340 | +€1,661 | +244.9% |
| Current assets | 29/58 | €19,662 | €24,517 | +€4,855 | +24.7% |
| Stocks and contracts in progress | 3 | €12,380 | €12,582 | +€202 | +1.6% |
| Stocks | 30/36 | €12,380 | €12,582 | +€202 | +1.6% |
| Amounts receivable within one year | 40/41 | €5,175 | €8,860 | +€3,684 | +71.2% |
| Trade receivables | 40 | €4,956 | €8,640 | +€3,684 | +74.3% |
| Other amounts receivable | 41 | €219 | €219 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,106 | €3,075 | +€969 | +46.0% |
| Total equity and liabilities | 10/49 | €28,349 | €36,997 | +€8,648 | +30.5% |
| Equity | 10/15 | €15,206 | €17,017 | +€1,810 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,470 | €16,470 | = | 0.0% |
| Distributable reserves | 133 | €16,470 | €16,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,464 | -€5,653 | +€1,810 | +24.3% |
| Amounts payable | 17/49 | €13,142 | €19,980 | +€6,838 | +52.0% |
| Amounts payable within one year | 42/48 | €13,105 | €19,943 | +€6,838 | +52.2% |
| Financial debts | 43 | €517 | €155 | -€362 | -70.0% |
| Credit institutions | 430/8 | €517 | €155 | -€362 | -70.0% |
| Trade debts | 44 | €3,717 | €5,232 | +€1,515 | +40.8% |
| Suppliers | 440/4 | €3,717 | €5,232 | +€1,515 | +40.8% |
| Taxes, remuneration and social security | 45 | €6,891 | €4,538 | -€2,353 | -34.1% |
| Taxes | 450/3 | €5,251 | €4,538 | -€713 | -13.6% |
| Remuneration and social security | 454/9 | €1,640 | €0 | -€1,640 | -100.0% |
| Other amounts payable | 47/48 | €1,981 | €10,017 | +€8,037 | +405.7% |
| Accrued charges and deferred income | 492/3 | €37 | €37 | = | 0.0% |
| Non-recurring operating income | 76A | €11,415 | €0 | -€11,415 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,561 | €1,882 | +€321 | +20.6% |
| Other operating charges | 640/8 | €947 | €895 | -€52 | -5.5% |
| Gross operating margin | 9900 | €12,349 | €7,017 | -€5,332 | -43.2% |
| Operating profit (loss) | 9901 | €9,841 | €4,241 | -€5,601 | -56.9% |
| Financial income | 75/76B | €22 | €1 | -€21 | -94.3% |
| Recurring financial income | 75 | €22 | €1 | -€21 | -94.3% |
| Financial charges | 65/66B | €1,196 | €1,163 | -€32 | -2.7% |
| Recurring financial charges | 65 | €1,196 | €1,163 | -€32 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €8,668 | €3,079 | -€5,589 | -64.5% |
| Income taxes | 67/77 | €1,581 | €1,268 | -€312 | -19.8% |
| Profit (loss) for the period | 9904 | €7,087 | €1,810 | -€5,277 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,087 | €1,810 | -€5,277 | -74.5% |
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 12 October 2026 via checked.be.