COSS & C°: 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 & C°
Largest movements
- Receivables within one year -€7,612
down €7,612 (-98.8%), from €7,702 to €90
of which Other amounts receivable: -€7,702
- Trade debts -€668,700
down €668,700 (-99.5%), from €672,322 to €3,622
- Short-term financial debts +€516,663
up €516,663 (+25,809%), from €2,002 to €518,665
- Advances received +€109,041
new in 2024: €109,041
- Other debts +€33,879
new in 2024: €33,879
- Profit (loss) carried forward +€15,544
up €15,544 (+37.0%), from €42,012 to €57,555
- Gross operating margin +€26,548
up €26,548 (+74.2%), from €35,801 to €62,349
- Financial charges +€25,236
up €25,236 (+335%), from €7,538 to €32,774
- Depreciation -€1,078
down €1,078 (-19.6%), from €5,490 to €4,411
- Taxes -€922
down €922 (-9.2%), from €10,064 to €9,142
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,665 | €755,628 | +€6,963 | +0.9% |
| Fixed assets | 21/28 | €5,329 | €918 | -€4,411 | -82.8% |
| Tangible fixed assets | 22/27 | €5,243 | €832 | -€4,411 | -84.1% |
| Plant, machinery and equipment | 23 | €1,663 | €832 | -€832 | -50.0% |
| Furniture and vehicles | 24 | €3,580 | - | -€3,580 | |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €743,335 | €754,710 | +€11,374 | +1.5% |
| Stocks and contracts in progress | 3 | €708,159 | €715,443 | +€7,284 | +1.0% |
| Stocks | 30/36 | €708,159 | €715,443 | +€7,284 | +1.0% |
| Amounts receivable within one year | 40/41 | €7,702 | €90 | -€7,612 | -98.8% |
| Trade receivables | 40 | - | €90 | +€90 | |
| Other amounts receivable | 41 | €7,702 | - | -€7,702 | |
| Current investments | 50/53 | €3,974 | €10,047 | +€6,073 | +153% |
| Cash at bank and in hand | 54/58 | €23,501 | €29,129 | +€5,629 | +24.0% |
| Total equity and liabilities | 10/49 | €748,665 | €755,628 | +€6,963 | +0.9% |
| Equity | 10/15 | €62,472 | €78,015 | +€15,544 | +24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,012 | €57,555 | +€15,544 | +37.0% |
| Amounts payable | 17/49 | €686,193 | €677,612 | -€8,581 | -1.3% |
| Amounts payable within one year | 42/48 | €686,193 | €677,427 | -€8,767 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,760 | +€1,760 | |
| Financial debts | 43 | €2,002 | €518,665 | +€516,663 | +25,809% |
| Credit institutions | 430/8 | €2,002 | €518,665 | +€516,663 | +25,809% |
| Trade debts | 44 | €672,322 | €3,622 | -€668,700 | -99.5% |
| Suppliers | 440/4 | €672,322 | €3,622 | -€668,700 | -99.5% |
| Advances received on contracts in progress | 46 | - | €109,041 | +€109,041 | |
| Taxes, remuneration and social security | 45 | €11,869 | €10,459 | -€1,410 | -11.9% |
| Taxes | 450/3 | €11,869 | €10,459 | -€1,410 | -11.9% |
| Other amounts payable | 47/48 | - | €33,879 | +€33,879 | |
| Accrued charges and deferred income | 492/3 | - | €186 | +€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,490 | €4,411 | -€1,078 | -19.6% |
| Other operating charges | 640/8 | €285 | €487 | +€202 | +70.7% |
| Gross operating margin | 9900 | €35,801 | €62,349 | +€26,548 | +74.2% |
| Operating profit (loss) | 9901 | €30,026 | €57,450 | +€27,425 | +91.3% |
| Financial income | 75/76B | €36 | €10 | -€26 | -72.4% |
| Recurring financial income | 75 | €36 | €10 | -€26 | -72.4% |
| Financial charges | 65/66B | €7,538 | €32,774 | +€25,236 | +335% |
| Recurring financial charges | 65 | €7,538 | €32,774 | +€25,236 | +335% |
| Profit (loss) for the period before taxes | 9903 | €22,524 | €24,686 | +€2,162 | +9.6% |
| Income taxes | 67/77 | €10,064 | €9,142 | -€922 | -9.2% |
| Profit (loss) for the period | 9904 | €12,459 | €15,544 | +€3,084 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,459 | €15,544 | +€3,084 | +24.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.