COSTA: 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.
COSTA
Largest movements
- Tangible fixed assets +€34,948
up €34,948 (+108%), from €32,350 to €67,298
of which Furniture and vehicles: +€38,293
- Cash -€20,616
down €20,616 (-16.3%), from €126,337 to €105,721
mainly Investment in fixed assets (net) (-€47,446) and Contributions, distributions and other (-€27,210)
- Other debts +€30,411
up €30,411 (+65.5%), from €46,454 to €76,864
- Reserves -€16,098
down €16,098 (-9.3%), from €172,977 to €156,879
of which Distributable reserves: -€16,098
- Financial income +€7,828
up €7,828 (+138%), from €5,664 to €13,491
of which Non-recurring financial income: +€9,000
- Staff costs +€4,343
up €4,343 (+3.6%), from €120,061 to €124,405
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 | €407,584 | €425,535 | +€17,951 | +4.4% |
| Fixed assets | 21/28 | €32,350 | €67,298 | +€34,948 | +108% |
| Tangible fixed assets | 22/27 | €32,350 | €67,298 | +€34,948 | +108% |
| Land and buildings | 22 | €4,959 | €4,675 | -€284 | -5.7% |
| Plant, machinery and equipment | 23 | €18,443 | €15,381 | -€3,062 | -16.6% |
| Furniture and vehicles | 24 | €8,948 | €47,242 | +€38,293 | +428% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €375,234 | €358,237 | -€16,997 | -4.5% |
| Stocks and contracts in progress | 3 | €13,111 | €12,514 | -€597 | -4.6% |
| Stocks | 30/36 | €13,111 | €12,514 | -€597 | -4.6% |
| Amounts receivable within one year | 40/41 | €158,957 | €162,203 | +€3,247 | +2.0% |
| Trade receivables | 40 | €36,435 | €42,419 | +€5,983 | +16.4% |
| Other amounts receivable | 41 | €122,521 | €119,785 | -€2,737 | -2.2% |
| Current investments | 50/53 | €71,675 | €72,687 | +€1,011 | +1.4% |
| Cash at bank and in hand | 54/58 | €126,337 | €105,721 | -€20,616 | -16.3% |
| Deferred charges and accrued income | 490/1 | €5,154 | €5,113 | -€41 | -0.8% |
| Total equity and liabilities | 10/49 | €407,584 | €425,535 | +€17,951 | +4.4% |
| Equity | 10/15 | €289,618 | €273,520 | -€16,098 | -5.6% |
| Contributions | 10/11 | €106,050 | €106,050 | = | 0.0% |
| Capital | 10 | €106,050 | €106,050 | = | 0.0% |
| Issued capital | 100 | €106,050 | €106,050 | = | 0.0% |
| Reserves | 13 | €172,977 | €156,879 | -€16,098 | -9.3% |
| Non-distributable reserves | 130/1 | €10,605 | €10,605 | = | 0.0% |
| Legal reserve | 130 | €10,605 | €10,605 | = | 0.0% |
| Distributable reserves | 133 | €162,372 | €146,274 | -€16,098 | -9.9% |
| Profit (loss) carried forward | 14 | €10,590 | €10,590 | = | 0.0% |
| Amounts payable | 17/49 | €117,967 | €152,016 | +€34,049 | +28.9% |
| Amounts payable within one year | 42/48 | €117,967 | €152,016 | +€34,049 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €5,077 | €6,892 | +€1,816 | +35.8% |
| Suppliers | 440/4 | €5,077 | €6,892 | +€1,816 | +35.8% |
| Taxes, remuneration and social security | 45 | €16,436 | €18,246 | +€1,809 | +11.0% |
| Taxes | 450/3 | €6,590 | €6,987 | +€397 | +6.0% |
| Remuneration and social security | 454/9 | €9,846 | €11,258 | +€1,412 | +14.3% |
| Other amounts payable | 47/48 | €46,454 | €76,864 | +€30,411 | +65.5% |
| Remuneration, social security and pensions | 62 | €120,061 | €124,405 | +€4,343 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,743 | €12,498 | +€754 | +6.4% |
| Other operating charges | 640/8 | €1,107 | €783 | -€324 | -29.2% |
| Gross operating margin | 9900 | €145,801 | €145,538 | -€263 | -0.2% |
| Operating profit (loss) | 9901 | €12,889 | €7,852 | -€5,037 | -39.1% |
| Financial income | 75/76B | €5,664 | €13,491 | +€7,828 | +138% |
| Recurring financial income | 75 | €5,664 | €4,491 | -€1,172 | -20.7% |
| Non-recurring financial income | 76B | - | €9,000 | +€9,000 | |
| Financial charges | 65/66B | €5,972 | €6,943 | +€971 | +16.3% |
| Recurring financial charges | 65 | €5,972 | €6,943 | +€971 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €12,581 | €14,400 | +€1,819 | +14.5% |
| Income taxes | 67/77 | €3,699 | €3,288 | -€411 | -11.1% |
| Profit (loss) for the period | 9904 | €8,882 | €11,112 | +€2,230 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,882 | €11,112 | +€2,230 | +25.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.