COSITEK: 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.
COSITEK
Largest movements
- Receivables within one year -€2,568
down €2,568 (-8.0%), from €32,007 to €29,439
- Cash +€1,976
up €1,976 (+22.3%), from €8,874 to €10,850
mainly Other debts (+€3,361) and Receivables within one year (+€2,568)
- Tangible fixed assets +€574
up €574 (+148%), from €388 to €962
- Other debts +€3,361
up €3,361 (+21.6%), from €15,543 to €18,904
- Profit (loss) carried forward -€1,839
down €1,839, from €251 to -€1,588
- Tax, wage and social debts -€1,157
down €1,157 (-31.8%), from €3,640 to €2,483
- Purchases and services +€8,274
up €8,274 (+31.2%), from €26,495 to €34,769
- Financial charges +€4,350
up €4,350 (+9,457%), from €46 to €4,396
- Gross operating margin +€1,487
up €1,487 (+58.1%), from €2,559 to €4,046
- Taxes -€631
down €631 (-65.6%), from €962 to €331
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 | €43,839 | €44,249 | +€410 | +0.9% |
| Fixed assets | 21/28 | €388 | €962 | +€574 | +148% |
| Tangible fixed assets | 22/27 | €388 | €962 | +€574 | +148% |
| Furniture and vehicles | 24 | €388 | €962 | +€574 | +148% |
| Current assets | 29/58 | €43,451 | €43,287 | -€164 | -0.4% |
| Amounts receivable within one year | 40/41 | €32,007 | €29,439 | -€2,568 | -8.0% |
| Trade receivables | 40 | €32,007 | €29,439 | -€2,568 | -8.0% |
| Cash at bank and in hand | 54/58 | €8,874 | €10,850 | +€1,976 | +22.3% |
| Deferred charges and accrued income | 490/1 | €2,570 | €2,998 | +€428 | +16.7% |
| Total equity and liabilities | 10/49 | €43,839 | €44,249 | +€410 | +0.9% |
| Equity | 10/15 | €24,656 | €22,817 | -€1,839 | -7.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €18,200 | €18,200 | = | 0.0% |
| Distributable reserves | 133 | €18,200 | €18,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €251 | -€1,588 | -€1,839 | |
| Amounts payable | 17/49 | €19,183 | €21,432 | +€2,249 | +11.7% |
| Amounts payable within one year | 42/48 | €19,183 | €21,432 | +€2,249 | +11.7% |
| Trade debts | 44 | - | €45 | +€45 | |
| Suppliers | 440/4 | - | €45 | +€45 | |
| Taxes, remuneration and social security | 45 | €3,640 | €2,483 | -€1,157 | -31.8% |
| Taxes | 450/3 | €3,640 | €2,483 | -€1,157 | -31.8% |
| Other amounts payable | 47/48 | €15,543 | €18,904 | +€3,361 | +21.6% |
| Turnover | 70 | €36,295 | €36,055 | -€240 | -0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,495 | €34,769 | +€8,274 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €937 | €606 | -€331 | -35.3% |
| Other operating charges | 640/8 | €849 | €877 | +€28 | +3.3% |
| Gross operating margin | 9900 | €2,559 | €4,046 | +€1,487 | +58.1% |
| Operating profit (loss) | 9901 | €773 | €2,563 | +€1,790 | +232% |
| Financial income | 75/76B | €64 | €325 | +€261 | +408% |
| Recurring financial income | 75 | €64 | €325 | +€261 | +408% |
| Financial charges | 65/66B | €46 | €4,396 | +€4,350 | +9,457% |
| Recurring financial charges | 65 | €46 | €4,396 | +€4,350 | +9,457% |
| Profit (loss) for the period before taxes | 9903 | €791 | -€1,508 | -€2,299 | |
| Income taxes | 67/77 | €962 | €331 | -€631 | -65.6% |
| Profit (loss) for the period | 9904 | -€171 | -€1,839 | -€1,668 | -975% |
| Profit (loss) for the period to be appropriated | 9905 | -€171 | -€1,839 | -€1,668 | -975% |
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 27 October 2026 via checked.be.