COSKUN: 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.
COSKUN
Largest movements
- Receivables within one year -€4,892
down €4,892 (-5.6%), from €87,635 to €82,742
of which Other amounts receivable: -€31,930
- Stocks and contracts +€3,156
up €3,156 (+111.4%), from €2,834 to €5,990
- Tax, wage and social debts -€21,492
down €21,492 (-81.0%), from €26,525 to €5,033
of which Taxes: -€12,066
- Trade debts +€19,511
up €19,511 (+95.1%), from €20,525 to €40,036
- Profit (loss) carried forward -€1,792
down €1,792 (-4.7%), from €37,756 to €35,964
- Gross operating margin -€15,841
down €15,841 (-23.6%), from €67,027 to €51,185
- Staff costs -€14,015
down €14,015 (-27.1%), from €51,770 to €37,754
- Other operating charges +€7,121
up €7,121 (+471.8%), from €1,509 to €8,630
- Financial charges +€2,010
up €2,010 (+203.1%), from €990 to €3,000
- Taxes -€1,384
down €1,384 (-36.3%), from €3,810 to €2,426
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,185 | €101,713 | -€3,472 | -3.3% |
| Fixed assets | 21/28 | €4,067 | €3,099 | -€968 | -23.8% |
| Tangible fixed assets | 22/27 | €4,067 | €3,099 | -€968 | -23.8% |
| Plant, machinery and equipment | 23 | €725 | €425 | -€300 | -41.4% |
| Furniture and vehicles | 24 | €3,342 | €2,674 | -€668 | -20.0% |
| Current assets | 29/58 | €101,118 | €98,615 | -€2,504 | -2.5% |
| Stocks and contracts in progress | 3 | €2,834 | €5,990 | +€3,156 | +111.4% |
| Stocks | 30/36 | €2,834 | €5,990 | +€3,156 | +111.4% |
| Amounts receivable within one year | 40/41 | €87,635 | €82,742 | -€4,892 | -5.6% |
| Trade receivables | 40 | €6,021 | €33,058 | +€27,037 | +449.1% |
| Other amounts receivable | 41 | €81,614 | €49,684 | -€31,930 | -39.1% |
| Cash at bank and in hand | 54/58 | €2,913 | €1,917 | -€995 | -34.2% |
| Deferred charges and accrued income | 490/1 | €7,737 | €7,965 | +€228 | +2.9% |
| Total equity and liabilities | 10/49 | €105,185 | €101,713 | -€3,472 | -3.3% |
| Equity | 10/15 | €58,134 | €56,342 | -€1,792 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,778 | €1,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,778 | - | -€1,778 | |
| Reserves not available under the articles | 1311 | €1,778 | - | -€1,778 | |
| Distributable reserves | 133 | - | €1,778 | +€1,778 | |
| Profit (loss) carried forward | 14 | €37,756 | €35,964 | -€1,792 | -4.7% |
| Amounts payable | 17/49 | €47,050 | €45,371 | -€1,679 | -3.6% |
| Amounts payable within one year | 42/48 | €47,050 | €45,069 | -€1,982 | -4.2% |
| Trade debts | 44 | €20,525 | €40,036 | +€19,511 | +95.1% |
| Suppliers | 440/4 | €20,525 | €40,036 | +€19,511 | +95.1% |
| Taxes, remuneration and social security | 45 | €26,525 | €5,033 | -€21,492 | -81.0% |
| Taxes | 450/3 | €16,123 | €4,058 | -€12,066 | -74.8% |
| Remuneration and social security | 454/9 | €10,402 | €975 | -€9,427 | -90.6% |
| Accrued charges and deferred income | 492/3 | - | €302 | +€302 | |
| Remuneration, social security and pensions | 62 | €51,770 | €37,754 | -€14,015 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,401 | €1,168 | -€233 | -16.6% |
| Other operating charges | 640/8 | €1,509 | €8,630 | +€7,121 | +471.8% |
| Gross operating margin | 9900 | €67,027 | €51,185 | -€15,841 | -23.6% |
| Operating profit (loss) | 9901 | €12,347 | €3,633 | -€8,714 | -70.6% |
| Financial income | 75/76B | €2 | €0 | -€1 | -94.2% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -94.2% |
| Financial charges | 65/66B | €990 | €3,000 | +€2,010 | +203.1% |
| Recurring financial charges | 65 | €990 | €3,000 | +€2,010 | +203.1% |
| Profit (loss) for the period before taxes | 9903 | €11,359 | €633 | -€10,726 | -94.4% |
| Income taxes | 67/77 | €3,810 | €2,426 | -€1,384 | -36.3% |
| Profit (loss) for the period | 9904 | €7,549 | -€1,792 | -€9,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,549 | -€1,792 | -€9,341 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.