COSIX: 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.
COSIX
Largest movements
- Cash +€3,760
up €3,760 (+142.7%), from €2,636 to €6,396
mainly Other debts (+€10,000) and Depreciation (+€4,467)
- Receivables within one year -€2,154
down €2,154 (-94.2%), from €2,288 to €133
of which Trade receivables: -€1,480
- Formation expenses -€2,029
down €2,029 (-16.4%), from €12,337 to €10,308
- Current investments -€1,862
down €1,862 (-38.8%), from €4,803 to €2,941
- Tangible fixed assets -€1,618
down €1,618 (-54.6%), from €2,962 to €1,344
- Profit (loss) carried forward -€11,279
down €11,279, from €1,360 to -€9,919
- Other debts +€10,000
up €10,000 (+2989.5%), from €335 to €10,335
- Trade debts -€986
down €986 (-52.2%), from €1,889 to €903
- Tax, wage and social debts -€837
no longer reported in 2025 (was €837)
- Depreciation +€2,069
up €2,069 (+86.3%), from €2,398 to €4,467
- Gross operating margin -€1,898
down €1,898 (-43.8%), from -€4,332 to -€6,231
- Other operating charges -€263
down €263 (-36.8%), from €716 to €453
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 | €31,321 | €28,218 | -€3,102 | -9.9% |
| Formation expenses | 20 | €12,337 | €10,308 | -€2,029 | -16.4% |
| Fixed assets | 21/28 | €2,962 | €1,344 | -€1,618 | -54.6% |
| Tangible fixed assets | 22/27 | €2,962 | €1,344 | -€1,618 | -54.6% |
| Furniture and vehicles | 24 | €2,962 | €1,344 | -€1,618 | -54.6% |
| Current assets | 29/58 | €16,022 | €16,567 | +€545 | +3.4% |
| Stocks and contracts in progress | 3 | €6,296 | €7,096 | +€800 | +12.7% |
| Stocks | 30/36 | €6,296 | €7,096 | +€800 | +12.7% |
| Amounts receivable within one year | 40/41 | €2,288 | €133 | -€2,154 | -94.2% |
| Trade receivables | 40 | €1,480 | - | -€1,480 | |
| Other amounts receivable | 41 | €808 | €133 | -€674 | -83.5% |
| Current investments | 50/53 | €4,803 | €2,941 | -€1,862 | -38.8% |
| Cash at bank and in hand | 54/58 | €2,636 | €6,396 | +€3,760 | +142.7% |
| Total equity and liabilities | 10/49 | €31,321 | €28,218 | -€3,102 | -9.9% |
| Equity | 10/15 | €28,260 | €16,981 | -€11,279 | -39.9% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Contributions outside capital | 11 | €20,900 | €20,900 | = | 0.0% |
| Other | 1109/19 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,360 | -€9,919 | -€11,279 | |
| Amounts payable | 17/49 | €3,061 | €11,238 | +€8,177 | +267.2% |
| Amounts payable within one year | 42/48 | €3,061 | €11,238 | +€8,177 | +267.2% |
| Trade debts | 44 | €1,889 | €903 | -€986 | -52.2% |
| Suppliers | 440/4 | €1,889 | €903 | -€986 | -52.2% |
| Taxes, remuneration and social security | 45 | €837 | - | -€837 | |
| Taxes | 450/3 | €837 | - | -€837 | |
| Other amounts payable | 47/48 | €335 | €10,335 | +€10,000 | +2989.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,398 | €4,467 | +€2,069 | +86.3% |
| Other operating charges | 640/8 | €716 | €453 | -€263 | -36.8% |
| Gross operating margin | 9900 | -€4,332 | -€6,231 | -€1,898 | -43.8% |
| Operating profit (loss) | 9901 | -€7,447 | -€11,151 | -€3,704 | -49.7% |
| Financial income | 75/76B | €76 | €55 | -€21 | -27.5% |
| Recurring financial income | 75 | €76 | €55 | -€21 | -27.5% |
| Financial charges | 65/66B | €161 | €183 | +€22 | +13.6% |
| Recurring financial charges | 65 | €161 | €183 | +€22 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,533 | -€11,279 | -€3,747 | -49.7% |
| Profit (loss) for the period | 9904 | -€7,533 | -€11,279 | -€3,747 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,533 | -€11,279 | -€3,747 | -49.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.