COSSE FINANCES: 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.
COSSE FINANCES
Largest movements
- Tangible fixed assets -€32,723
down €32,723 (-9.6%), from €340,854 to €308,131
of which Other tangible fixed assets: -€32,198
- Receivables within one year +€18,804
up €18,804 (+1,573%), from €1,196 to €20,000
of which Trade receivables: +€18,798
- Debts after one year -€19,240
down €19,240 (-10.4%), from €185,363 to €166,123
- Other debts -€18,612
down €18,612 (-13.2%), from €140,902 to €122,289
- Short-term financial debts +€15,124
up €15,124 (+607%), from €2,491 to €17,614
- Tax, wage and social debts +€4,791
up €4,791 (+95.2%), from €5,034 to €9,825
of which Taxes: +€5,941
- Trade debts +€3,994
up €3,994 (+15.5%), from €25,739 to €29,733
- Gross operating margin +€32,960
up €32,960 (+63.7%), from €51,727 to €84,687
- Staff costs +€22,456
up €22,456 (+231%), from €9,708 to €32,164
- Other operating charges +€5,875
up €5,875 (+359%), from €1,638 to €7,513
- Depreciation -€4,400
down €4,400 (-11.6%), from €37,928 to €33,528
- Financial charges -€3,296
down €3,296 (-24.3%), from €13,581 to €10,285
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 | €358,784 | €346,865 | -€11,919 | -3.3% |
| Fixed assets | 21/28 | €345,261 | €312,538 | -€32,723 | -9.5% |
| Tangible fixed assets | 22/27 | €340,854 | €308,131 | -€32,723 | -9.6% |
| Land and buildings | 22 | €90,946 | €90,946 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,118 | €776 | -€342 | -30.6% |
| Furniture and vehicles | 24 | €1,547 | €1,364 | -€183 | -11.8% |
| Other tangible fixed assets | 26 | €247,243 | €215,045 | -€32,198 | -13.0% |
| Financial fixed assets | 28 | €4,407 | €4,407 | = | 0.0% |
| Current assets | 29/58 | €13,523 | €34,327 | +€20,804 | +154% |
| Amounts receivable within one year | 40/41 | €1,196 | €20,000 | +€18,804 | +1,573% |
| Trade receivables | 40 | €1,075 | €19,873 | +€18,798 | +1,749% |
| Other amounts receivable | 41 | €121 | €127 | +€6 | +5.3% |
| Cash at bank and in hand | 54/58 | €12,327 | €11,650 | -€677 | -5.5% |
| Deferred charges and accrued income | 490/1 | - | €2,676 | +€2,676 | |
| Total equity and liabilities | 10/49 | €358,784 | €346,865 | -€11,919 | -3.3% |
| Equity | 10/15 | -€19,102 | -€18,154 | +€948 | +5.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €418 | €418 | = | 0.0% |
| Non-distributable reserves | 130/1 | €418 | €418 | = | 0.0% |
| Reserves not available under the articles | 1311 | €418 | €418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,113 | -€37,164 | +€948 | +2.5% |
| Amounts payable | 17/49 | €377,887 | €365,019 | -€12,868 | -3.4% |
| Amounts payable after more than one year | 17 | €185,363 | €166,123 | -€19,240 | -10.4% |
| Financial debts | 170/4 | €185,363 | €166,123 | -€19,240 | -10.4% |
| Amounts payable within one year | 42/48 | €192,524 | €198,702 | +€6,177 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €18,359 | €19,240 | +€881 | +4.8% |
| Financial debts | 43 | €2,491 | €17,614 | +€15,124 | +607% |
| Credit institutions | 430/8 | €2,491 | €17,614 | +€15,124 | +607% |
| Trade debts | 44 | €25,739 | €29,733 | +€3,994 | +15.5% |
| Suppliers | 440/4 | €25,739 | €29,733 | +€3,994 | +15.5% |
| Taxes, remuneration and social security | 45 | €5,034 | €9,825 | +€4,791 | +95.2% |
| Taxes | 450/3 | €3,148 | €9,089 | +€5,941 | +189% |
| Remuneration and social security | 454/9 | €1,887 | €736 | -€1,150 | -61.0% |
| Other amounts payable | 47/48 | €140,902 | €122,289 | -€18,612 | -13.2% |
| Accrued charges and deferred income | 492/3 | - | €195 | +€195 | |
| Remuneration, social security and pensions | 62 | €9,708 | €32,164 | +€22,456 | +231% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,928 | €33,528 | -€4,400 | -11.6% |
| Other operating charges | 640/8 | €1,638 | €7,513 | +€5,875 | +359% |
| Gross operating margin | 9900 | €51,727 | €84,687 | +€32,960 | +63.7% |
| Operating profit (loss) | 9901 | €2,453 | €11,482 | +€9,030 | +368% |
| Financial charges | 65/66B | €13,581 | €10,285 | -€3,296 | -24.3% |
| Recurring financial charges | 65 | €13,581 | €10,285 | -€3,296 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,128 | €1,197 | +€12,325 | |
| Income taxes | 67/77 | €308 | €249 | -€60 | -19.4% |
| Profit (loss) for the period | 9904 | -€11,437 | €948 | +€12,385 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,437 | €948 | +€12,385 |
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 24 October 2026 via checked.be.