COSIS: 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.
COSIS
Largest movements
- Cash -€68,160
down €68,160 (-86.2%), from €79,114 to €10,953
mainly Current investments (-€59,910) and Receivables within one year (-€14,917)
- Current investments +€59,910
up €59,910 (+120.0%), from €49,925 to €109,835
- Receivables within one year +€14,917
up €14,917 (+27.2%), from €54,815 to €69,732
of which Other amounts receivable: +€12,929
- Tangible fixed assets +€6,735
new in 2025: €6,735
- Reserves +€12,582
up €12,582 (+23.0%), from €54,777 to €67,359
- Financial income +€5,517
up €5,517 (+269.5%), from €2,047 to €7,564
- Gross operating margin +€2,753
up €2,753 (+22.1%), from €12,445 to €15,198
- Taxes +€2,456
up €2,456 (+43.8%), from €5,606 to €8,062
- Depreciation +€640
new in 2025: €640
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 | €184,425 | €197,256 | +€12,831 | +7.0% |
| Fixed assets | 21/28 | - | €6,735 | +€6,735 | |
| Tangible fixed assets | 22/27 | - | €6,735 | +€6,735 | |
| Furniture and vehicles | 24 | - | €6,735 | +€6,735 | |
| Current assets | 29/58 | €184,425 | €190,521 | +€6,096 | +3.3% |
| Amounts receivable within one year | 40/41 | €54,815 | €69,732 | +€14,917 | +27.2% |
| Trade receivables | 40 | €11,121 | €13,109 | +€1,988 | +17.9% |
| Other amounts receivable | 41 | €43,694 | €56,623 | +€12,929 | +29.6% |
| Current investments | 50/53 | €49,925 | €109,835 | +€59,910 | +120.0% |
| Cash at bank and in hand | 54/58 | €79,114 | €10,953 | -€68,160 | -86.2% |
| Deferred charges and accrued income | 490/1 | €571 | - | -€571 | |
| Total equity and liabilities | 10/49 | €184,425 | €197,256 | +€12,831 | +7.0% |
| Equity | 10/15 | €169,605 | €182,187 | +€12,582 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,777 | €67,359 | +€12,582 | +23.0% |
| Non-distributable reserves | 130/1 | €54,777 | €67,359 | +€12,582 | +23.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €52,917 | €65,499 | +€12,582 | +23.8% |
| Profit (loss) carried forward | 14 | €108,629 | €108,629 | = | 0.0% |
| Amounts payable | 17/49 | €14,820 | €15,068 | +€249 | +1.7% |
| Amounts payable within one year | 42/48 | €14,820 | €15,068 | +€249 | +1.7% |
| Trade debts | 44 | €1,849 | €967 | -€882 | -47.7% |
| Suppliers | 440/4 | €1,849 | €967 | -€882 | -47.7% |
| Taxes, remuneration and social security | 45 | €12,970 | €14,101 | +€1,131 | +8.7% |
| Taxes | 450/3 | €12,970 | €14,101 | +€1,131 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €640 | +€640 | |
| Other operating charges | 640/8 | €1,447 | €1,307 | -€140 | -9.7% |
| Gross operating margin | 9900 | €12,445 | €15,198 | +€2,753 | +22.1% |
| Operating profit (loss) | 9901 | €10,998 | €13,251 | +€2,253 | +20.5% |
| Financial income | 75/76B | €2,047 | €7,564 | +€5,517 | +269.5% |
| Recurring financial income | 75 | €2,047 | €7,564 | +€5,517 | +269.5% |
| Financial charges | 65/66B | €149 | €171 | +€22 | +14.6% |
| Recurring financial charges | 65 | €149 | €171 | +€22 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €12,896 | €20,644 | +€7,748 | +60.1% |
| Income taxes | 67/77 | €5,606 | €8,062 | +€2,456 | +43.8% |
| Profit (loss) for the period | 9904 | €7,290 | €12,582 | +€5,292 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,290 | €12,582 | +€5,292 | +72.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.