COSS CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€175,421
up €175,421 (+60.6%), from €289,649 to €465,070
mainly Trade debts (+€168,202) and Net result for the year (+€89,500)
- Tangible fixed assets +€32,893
up €32,893 (+84.3%), from €39,002 to €71,895
of which Furniture and vehicles: +€36,135
- Receivables within one year +€20,155
up €20,155 (+7.0%), from €288,100 to €308,255
of which Other amounts receivable: +€23,805
- Trade debts +€168,202
up €168,202 (+53.6%), from €314,102 to €482,304
- Reserves +€89,400
up €89,400 (+4806.5%), from €1,860 to €91,260
of which Distributable reserves: +€89,400
- Profit (loss) carried forward -€64,901
down €64,901 (-27.7%), from €234,104 to €169,203
- Other debts +€16,582
up €16,582 (+55.3%), from €30,000 to €46,582
- Tax, wage and social debts +€15,336
up €15,336 (+90.1%), from €17,023 to €32,359
- Depreciation +€9,577
up €9,577 (+41.6%), from €23,027 to €32,604
- Gross operating margin -€6,326
down €6,326 (-3.9%), from €162,211 to €155,885
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.
Cash bridge derived
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 | €622,233 | €852,544 | +€230,311 | +37.0% |
| Fixed assets | 21/28 | €39,002 | €71,895 | +€32,893 | +84.3% |
| Tangible fixed assets | 22/27 | €39,002 | €71,895 | +€32,893 | +84.3% |
| Plant, machinery and equipment | 23 | €4,530 | €10,688 | +€6,158 | +135.9% |
| Furniture and vehicles | 24 | €18,022 | €54,157 | +€36,135 | +200.5% |
| Leasing and similar rights | 25 | €16,450 | €7,050 | -€9,400 | -57.1% |
| Current assets | 29/58 | €583,231 | €780,649 | +€197,418 | +33.8% |
| Amounts receivable within one year | 40/41 | €288,100 | €308,255 | +€20,155 | +7.0% |
| Trade receivables | 40 | €229,721 | €226,071 | -€3,650 | -1.6% |
| Other amounts receivable | 41 | €58,379 | €82,184 | +€23,805 | +40.8% |
| Cash at bank and in hand | 54/58 | €289,649 | €465,070 | +€175,421 | +60.6% |
| Deferred charges and accrued income | 490/1 | €5,482 | €7,324 | +€1,842 | +33.6% |
| Total equity and liabilities | 10/49 | €622,233 | €852,544 | +€230,311 | +37.0% |
| Equity | 10/15 | €242,164 | €279,063 | +€36,899 | +15.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €91,260 | +€89,400 | +4806.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €89,400 | +€89,400 | |
| Profit (loss) carried forward | 14 | €234,104 | €169,203 | -€64,901 | -27.7% |
| Amounts payable | 17/49 | €380,069 | €573,481 | +€193,412 | +50.9% |
| Amounts payable after more than one year | 17 | €12,260 | - | -€12,260 | |
| Financial debts | 170/4 | €12,260 | - | -€12,260 | |
| Amounts payable within one year | 42/48 | €367,809 | €573,481 | +€205,672 | +55.9% |
| Current portion of amounts payable after more than one year | 42 | €6,684 | €12,236 | +€5,552 | +83.1% |
| Trade debts | 44 | €314,102 | €482,304 | +€168,202 | +53.6% |
| Suppliers | 440/4 | €314,102 | €482,304 | +€168,202 | +53.6% |
| Taxes, remuneration and social security | 45 | €17,023 | €32,359 | +€15,336 | +90.1% |
| Taxes | 450/3 | €17,023 | €32,359 | +€15,336 | +90.1% |
| Other amounts payable | 47/48 | €30,000 | €46,582 | +€16,582 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,027 | €32,604 | +€9,577 | +41.6% |
| Other operating charges | 640/8 | €6,604 | €5,085 | -€1,519 | -23.0% |
| Gross operating margin | 9900 | €162,211 | €155,885 | -€6,326 | -3.9% |
| Operating profit (loss) | 9901 | €132,580 | €118,196 | -€14,384 | -10.8% |
| Financial income | 75/76B | €2,151 | €3,200 | +€1,049 | +48.8% |
| Recurring financial income | 75 | €2,151 | €3,200 | +€1,049 | +48.8% |
| Financial charges | 65/66B | €3,114 | €1,918 | -€1,196 | -38.4% |
| Recurring financial charges | 65 | €3,114 | €1,918 | -€1,196 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €131,617 | €119,478 | -€12,139 | -9.2% |
| Income taxes | 67/77 | €31,598 | €29,978 | -€1,620 | -5.1% |
| Profit (loss) for the period | 9904 | €100,019 | €89,500 | -€10,519 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,019 | €89,500 | -€10,519 | -10.5% |
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 9 October 2026 via checked.be.