COSS: 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.
COSS
Largest movements
- Tangible fixed assets +€20,351
up €20,351 (+83.2%), from €24,459 to €44,810
of which Other tangible fixed assets: +€14,650
- Cash -€14,694
down €14,694 (-26.6%), from €55,333 to €40,638
mainly Investment in fixed assets (net) (-€31,874) and Other debts (-€24,983)
- Stocks and contracts -€7,404
down €7,404 (-50.6%), from €14,645 to €7,241
- Deferred charges and accrued income -€1,648
down €1,648 (-45.8%), from €3,598 to €1,950
- Intangible fixed assets -€1,361
down €1,361 (-65.0%), from €2,096 to €735
- Reserves +€28,752
up €28,752 (+146%), from €19,652 to €48,403
of which Distributable reserves: +€28,752
- Other debts -€24,983
no longer reported in 2025 (was €24,983)
- Trade debts -€12,354
down €12,354 (-73.6%), from €16,792 to €4,437
- Current portion of long-term debt +€5,248
up €5,248 (+85.1%), from €6,165 to €11,412
- Depreciation +€4,029
up €4,029 (+45.5%), from €8,855 to €12,884
- Other operating charges -€3,944
down €3,944 (-53.0%), from €7,447 to €3,503
- Taxes +€3,823
up €3,823 (+55.9%), from €6,837 to €10,660
- Gross operating margin +€3,466
up €3,466 (+6.2%), from €55,593 to €59,059
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 | €111,039 | €105,820 | -€5,219 | -4.7% |
| Fixed assets | 21/28 | €26,555 | €45,545 | +€18,990 | +71.5% |
| Intangible fixed assets | 21 | €2,096 | €735 | -€1,361 | -65.0% |
| Tangible fixed assets | 22/27 | €24,459 | €44,810 | +€20,351 | +83.2% |
| Plant, machinery and equipment | 23 | €0 | €12,242 | +€12,242 | |
| Furniture and vehicles | 24 | €24,459 | €17,919 | -€6,540 | -26.7% |
| Other tangible fixed assets | 26 | €0 | €14,650 | +€14,650 | |
| Current assets | 29/58 | €84,484 | €60,275 | -€24,209 | -28.7% |
| Stocks and contracts in progress | 3 | €14,645 | €7,241 | -€7,404 | -50.6% |
| Stocks | 30/36 | €14,645 | €7,241 | -€7,404 | -50.6% |
| Amounts receivable within one year | 40/41 | €10,908 | €10,446 | -€462 | -4.2% |
| Trade receivables | 40 | €2,713 | €3,046 | +€334 | +12.3% |
| Other amounts receivable | 41 | €8,196 | €7,400 | -€796 | -9.7% |
| Cash at bank and in hand | 54/58 | €55,333 | €40,638 | -€14,694 | -26.6% |
| Deferred charges and accrued income | 490/1 | €3,598 | €1,950 | -€1,648 | -45.8% |
| Total equity and liabilities | 10/49 | €111,039 | €105,820 | -€5,219 | -4.7% |
| Equity | 10/15 | €38,252 | €67,003 | +€28,752 | +75.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,652 | €48,403 | +€28,752 | +146% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,792 | €46,543 | +€28,752 | +162% |
| Amounts payable | 17/49 | €72,787 | €38,817 | -€33,971 | -46.7% |
| Amounts payable after more than one year | 17 | €18,259 | €17,264 | -€995 | -5.5% |
| Financial debts | 170/4 | €18,259 | €17,264 | -€995 | -5.5% |
| Amounts payable within one year | 42/48 | €54,464 | €21,486 | -€32,978 | -60.6% |
| Current portion of amounts payable after more than one year | 42 | €6,165 | €11,412 | +€5,248 | +85.1% |
| Trade debts | 44 | €16,792 | €4,437 | -€12,354 | -73.6% |
| Suppliers | 440/4 | €16,792 | €4,437 | -€12,354 | -73.6% |
| Taxes, remuneration and social security | 45 | €6,525 | €5,637 | -€889 | -13.6% |
| Taxes | 450/3 | €6,525 | €5,637 | -€889 | -13.6% |
| Other amounts payable | 47/48 | €24,983 | - | -€24,983 | |
| Accrued charges and deferred income | 492/3 | €64 | €67 | +€3 | +5.0% |
| Remuneration, social security and pensions | 62 | €527 | - | -€527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,855 | €12,884 | +€4,029 | +45.5% |
| Other operating charges | 640/8 | €7,447 | €3,503 | -€3,944 | -53.0% |
| Non-recurring operating charges | 66A | €3,297 | - | -€3,297 | |
| Gross operating margin | 9900 | €55,593 | €59,059 | +€3,466 | +6.2% |
| Operating profit (loss) | 9901 | €35,467 | €42,671 | +€7,204 | +20.3% |
| Financial income | 75/76B | €271 | €740 | +€468 | +173% |
| Recurring financial income | 75 | €271 | €740 | +€468 | +173% |
| Financial charges | 65/66B | €3,921 | €3,999 | +€78 | +2.0% |
| Recurring financial charges | 65 | €3,921 | €3,999 | +€78 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €31,817 | €39,412 | +€7,595 | +23.9% |
| Income taxes | 67/77 | €6,837 | €10,660 | +€3,823 | +55.9% |
| Profit (loss) for the period | 9904 | €24,980 | €28,752 | +€3,771 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,980 | €28,752 | +€3,771 | +15.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.