Cosketching: 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.
Cosketching
Largest movements
- Tangible fixed assets +€51,013
up €51,013 (+160.9%), from €31,703 to €82,716
of which Other tangible fixed assets: +€74,925
- Cash -€47,655
down €47,655 (-85.8%), from €55,516 to €7,861
mainly Investment in fixed assets (net) (-€56,872) and Contributions, distributions and other (-€13,991)
- Receivables within one year +€4,910
up €4,910 (+36.2%), from €13,556 to €18,466
of which Other amounts receivable: +€4,411
- Other debts +€15,874
up €15,874 (+24.1%), from €65,748 to €81,622
- Tax, wage and social debts -€7,377
down €7,377 (-44.3%), from €16,648 to €9,271
of which Taxes: -€7,061
- Accrued charges and deferred income +€5,518
new in 2025: €5,518
- Trade debts -€5,185
down €5,185 (-54.6%), from €9,495 to €4,310
- Gross operating margin +€5,223
up €5,223 (+27.5%), from €18,980 to €24,203
- Depreciation +€4,568
up €4,568 (+353.9%), from €1,291 to €5,859
- Taxes -€1,334
down €1,334 (-27.1%), from €4,923 to €3,589
- Other operating charges -€426
down €426 (-51.1%), from €835 to €408
- Financial charges +€266
up €266 (+271.6%), from €98 to €364
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 | €101,890 | €110,721 | +€8,831 | +8.7% |
| Fixed assets | 21/28 | €31,703 | €82,716 | +€51,013 | +160.9% |
| Tangible fixed assets | 22/27 | €31,703 | €82,716 | +€51,013 | +160.9% |
| Furniture and vehicles | 24 | €3,333 | €7,791 | +€4,458 | +133.8% |
| Other tangible fixed assets | 26 | - | €74,925 | +€74,925 | |
| Assets under construction and advance payments | 27 | €28,370 | - | -€28,370 | |
| Current assets | 29/58 | €70,187 | €28,005 | -€42,182 | -60.1% |
| Amounts receivable within one year | 40/41 | €13,556 | €18,466 | +€4,910 | +36.2% |
| Trade receivables | 40 | €11,979 | €12,478 | +€499 | +4.2% |
| Other amounts receivable | 41 | €1,577 | €5,988 | +€4,411 | +279.7% |
| Cash at bank and in hand | 54/58 | €55,516 | €7,861 | -€47,655 | -85.8% |
| Deferred charges and accrued income | 490/1 | €1,116 | €1,678 | +€562 | +50.4% |
| Total equity and liabilities | 10/49 | €101,890 | €110,721 | +€8,831 | +8.7% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €91,890 | €100,721 | +€8,831 | +9.6% |
| Amounts payable within one year | 42/48 | €91,890 | €95,203 | +€3,313 | +3.6% |
| Trade debts | 44 | €9,495 | €4,310 | -€5,185 | -54.6% |
| Suppliers | 440/4 | €9,495 | €4,310 | -€5,185 | -54.6% |
| Taxes, remuneration and social security | 45 | €16,648 | €9,271 | -€7,377 | -44.3% |
| Taxes | 450/3 | €12,070 | €5,009 | -€7,061 | -58.5% |
| Remuneration and social security | 454/9 | €4,577 | €4,262 | -€315 | -6.9% |
| Other amounts payable | 47/48 | €65,748 | €81,622 | +€15,874 | +24.1% |
| Accrued charges and deferred income | 492/3 | - | €5,518 | +€5,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,291 | €5,859 | +€4,568 | +353.9% |
| Other operating charges | 640/8 | €835 | €408 | -€426 | -51.1% |
| Gross operating margin | 9900 | €18,980 | €24,203 | +€5,223 | +27.5% |
| Operating profit (loss) | 9901 | €16,854 | €17,936 | +€1,082 | +6.4% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €98 | €364 | +€266 | +271.6% |
| Recurring financial charges | 65 | €98 | €364 | +€266 | +271.6% |
| Profit (loss) for the period before taxes | 9903 | €16,756 | €17,581 | +€824 | +4.9% |
| Income taxes | 67/77 | €4,923 | €3,589 | -€1,334 | -27.1% |
| Profit (loss) for the period | 9904 | €11,833 | €13,991 | +€2,158 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,833 | €13,991 | +€2,158 | +18.2% |
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 3 October 2026 via checked.be.