COSIPRESS: 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.
COSIPRESS
Largest movements
- Receivables within one year +€11,541
up €11,541 (+112%), from €10,314 to €21,856
of which Trade receivables: +€6,610
- Cash -€11,321
down €11,321 (-38.2%), from €29,615 to €18,294
mainly Receivables within one year (-€11,541) and Net result for the year (-€6,947)
- Tangible fixed assets -€5,772
down €5,772 (-22.0%), from €26,193 to €20,421
of which Other tangible fixed assets: -€3,713
- Profit (loss) carried forward -€6,947
down €6,947 (-21.7%), from -€32,036 to -€38,983
- Tax, wage and social debts +€734
up €734 (+106%), from €694 to €1,428
- Depreciation -€1,172
down €1,172 (-16.9%), from €6,944 to €5,772
- Gross operating margin -€815
down €815, from €279 to -€535
- Financial income +€230
up €230 (+73.8%), from €311 to €541
- Other operating charges -€65
down €65 (-9.4%), from €690 to €625
- Financial charges +€55
up €55 (+43.5%), from €126 to €181
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 | €68,642 | €62,803 | -€5,839 | -8.5% |
| Fixed assets | 21/28 | €26,193 | €20,421 | -€5,772 | -22.0% |
| Tangible fixed assets | 22/27 | €26,193 | €20,421 | -€5,772 | -22.0% |
| Plant, machinery and equipment | 23 | €123 | - | -€123 | |
| Furniture and vehicles | 24 | €3,567 | €1,630 | -€1,937 | -54.3% |
| Other tangible fixed assets | 26 | €22,504 | €18,791 | -€3,713 | -16.5% |
| Current assets | 29/58 | €42,449 | €42,383 | -€66 | -0.2% |
| Amounts receivable within one year | 40/41 | €10,314 | €21,856 | +€11,541 | +112% |
| Trade receivables | 40 | €1,071 | €7,681 | +€6,610 | +617% |
| Other amounts receivable | 41 | €9,244 | €14,175 | +€4,931 | +53.3% |
| Cash at bank and in hand | 54/58 | €29,615 | €18,294 | -€11,321 | -38.2% |
| Deferred charges and accrued income | 490/1 | €2,520 | €2,233 | -€286 | -11.4% |
| Total equity and liabilities | 10/49 | €68,642 | €62,803 | -€5,839 | -8.5% |
| Equity | 10/15 | €67,647 | €60,700 | -€6,947 | -10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,483 | €93,483 | = | 0.0% |
| Distributable reserves | 133 | €93,483 | €93,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,036 | -€38,983 | -€6,947 | -21.7% |
| Amounts payable | 17/49 | €995 | €2,103 | +€1,109 | +111% |
| Amounts payable within one year | 42/48 | €958 | €2,103 | +€1,146 | +120% |
| Trade debts | 44 | €263 | €675 | +€412 | +156% |
| Suppliers | 440/4 | €263 | €675 | +€412 | +156% |
| Taxes, remuneration and social security | 45 | €694 | €1,428 | +€734 | +106% |
| Taxes | 450/3 | €694 | €1,428 | +€734 | +106% |
| Accrued charges and deferred income | 492/3 | €37 | - | -€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,944 | €5,772 | -€1,172 | -16.9% |
| Other operating charges | 640/8 | €690 | €625 | -€65 | -9.4% |
| Gross operating margin | 9900 | €279 | -€535 | -€815 | |
| Operating profit (loss) | 9901 | -€7,355 | -€6,933 | +€422 | +5.7% |
| Financial income | 75/76B | €311 | €541 | +€230 | +73.8% |
| Recurring financial income | 75 | €311 | €541 | +€230 | +73.8% |
| Financial charges | 65/66B | €126 | €181 | +€55 | +43.5% |
| Recurring financial charges | 65 | €126 | €181 | +€55 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,169 | -€6,572 | +€597 | +8.3% |
| Income taxes | 67/77 | €384 | €375 | -€9 | -2.3% |
| Profit (loss) for the period | 9904 | -€7,553 | -€6,947 | +€606 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,553 | -€6,947 | +€606 | +8.0% |
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 25 October 2026 via checked.be.