CoSo by Arobs: 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.
CoSo by Arobs
Largest movements
- Cash -€56,791
down €56,791 (-76.2%), from €74,533 to €17,742
mainly Net result for the year (-€31,712) and Trade debts (-€28,270)
- Intangible fixed assets -€15,809
down €15,809 (-28.9%), from €54,745 to €38,937
- Receivables within one year +€8,333
up €8,333 (+10.3%), from €80,645 to €88,978
of which Trade receivables: +€7,522
- Deferred charges and accrued income -€4,304
down €4,304 (-69.5%), from €6,195 to €1,890
- Profit (loss) carried forward -€31,712
down €31,712 (-26.0%), from -€122,048 to -€153,761
- Trade debts -€28,270
down €28,270 (-44.1%), from €64,098 to €35,828
- Tax, wage and social debts -€8,589
down €8,589 (-29.8%), from €28,782 to €20,194
of which Remuneration and social security: -€5,975
- Gross operating margin -€74,994
down €74,994 (-42.0%), from €178,759 to €103,766
- Staff costs -€69,022
down €69,022 (-36.8%), from €187,311 to €118,289
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 | €216,117 | €147,546 | -€68,571 | -31.7% |
| Fixed assets | 21/28 | €54,745 | €38,937 | -€15,809 | -28.9% |
| Intangible fixed assets | 21 | €54,745 | €38,937 | -€15,809 | -28.9% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €161,372 | €108,609 | -€52,763 | -32.7% |
| Amounts receivable within one year | 40/41 | €80,645 | €88,978 | +€8,333 | +10.3% |
| Trade receivables | 40 | €19,860 | €27,382 | +€7,522 | +37.9% |
| Other amounts receivable | 41 | €60,785 | €61,596 | +€811 | +1.3% |
| Cash at bank and in hand | 54/58 | €74,533 | €17,742 | -€56,791 | -76.2% |
| Deferred charges and accrued income | 490/1 | €6,195 | €1,890 | -€4,304 | -69.5% |
| Total equity and liabilities | 10/49 | €216,117 | €147,546 | -€68,571 | -31.7% |
| Equity | 10/15 | -€103,363 | -€135,076 | -€31,712 | -30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85 | €85 | = | 0.0% |
| Non-distributable reserves | 130/1 | €85 | €85 | = | 0.0% |
| Reserves not available under the articles | 1311 | €85 | €85 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,048 | -€153,761 | -€31,712 | -26.0% |
| Amounts payable | 17/49 | €319,480 | €282,621 | -€36,859 | -11.5% |
| Amounts payable within one year | 42/48 | €319,480 | €282,621 | -€36,859 | -11.5% |
| Trade debts | 44 | €64,098 | €35,828 | -€28,270 | -44.1% |
| Suppliers | 440/4 | €64,098 | €35,828 | -€28,270 | -44.1% |
| Taxes, remuneration and social security | 45 | €28,782 | €20,194 | -€8,589 | -29.8% |
| Taxes | 450/3 | €4,779 | €2,166 | -€2,614 | -54.7% |
| Remuneration and social security | 454/9 | €24,003 | €18,028 | -€5,975 | -24.9% |
| Other amounts payable | 47/48 | €226,600 | €226,600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €187,311 | €118,289 | -€69,022 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,815 | €15,809 | -€7 | 0.0% |
| Other operating charges | 640/8 | €490 | €1,324 | +€834 | +170% |
| Gross operating margin | 9900 | €178,759 | €103,766 | -€74,994 | -42.0% |
| Operating profit (loss) | 9901 | -€24,857 | -€31,656 | -€6,799 | -27.4% |
| Financial income | 75/76B | €1,770 | €1,809 | +€38 | +2.2% |
| Recurring financial income | 75 | €1,770 | €1,809 | +€38 | +2.2% |
| Financial charges | 65/66B | €1,488 | €1,865 | +€377 | +25.3% |
| Recurring financial charges | 65 | €1,488 | €1,865 | +€377 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,575 | -€31,712 | -€7,138 | -29.0% |
| Income taxes | 67/77 | €271 | €0 | -€271 | -100% |
| Profit (loss) for the period | 9904 | -€24,846 | -€31,712 | -€6,867 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,846 | -€31,712 | -€6,867 | -27.6% |
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 25 October 2026 via checked.be.