Costa 2019: 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 2019
Largest movements
- Tangible fixed assets -€4,283
down €4,283 (-66.4%), from €6,453 to €2,169
- Receivables within one year -€3,281
down €3,281 (-91.7%), from €3,577 to €296
of which Trade receivables: -€2,100
- Cash -€233
down €233 (-8.3%), from €2,812 to €2,579
mainly Debts after one year (-€3,497) and Net result for the year (-€2,468)
- Debts after one year -€3,497
no longer reported in 2024 (was €3,497)
- Profit (loss) carried forward -€2,468
down €2,468 (-74.1%), from €3,331 to €863
- Tax, wage and social debts -€1,542
down €1,542 (-79.1%), from €1,948 to €406
- Trade debts -€291
down €291 (-19.4%), from €1,501 to €1,210
- Turnover +€7,701
up €7,701 (+9.8%), from €78,692 to €86,393
- Purchases and services +€6,048
up €6,048 (+7.8%), from €77,593 to €83,642
- Gross operating margin +€1,653
up €1,653 (+151%), from €1,098 to €2,751
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 | €12,842 | €5,044 | -€7,798 | -60.7% |
| Fixed assets | 21/28 | €6,453 | €2,169 | -€4,283 | -66.4% |
| Tangible fixed assets | 22/27 | €6,453 | €2,169 | -€4,283 | -66.4% |
| Furniture and vehicles | 24 | €6,453 | €2,169 | -€4,283 | -66.4% |
| Current assets | 29/58 | €6,389 | €2,875 | -€3,514 | -55.0% |
| Amounts receivable within one year | 40/41 | €3,577 | €296 | -€3,281 | -91.7% |
| Trade receivables | 40 | €2,100 | - | -€2,100 | |
| Other amounts receivable | 41 | €1,477 | €296 | -€1,181 | -80.0% |
| Cash at bank and in hand | 54/58 | €2,812 | €2,579 | -€233 | -8.3% |
| Total equity and liabilities | 10/49 | €12,842 | €5,044 | -€7,798 | -60.7% |
| Equity | 10/15 | €5,331 | €2,863 | -€2,468 | -46.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,331 | €863 | -€2,468 | -74.1% |
| Amounts payable | 17/49 | €7,510 | €2,181 | -€5,329 | -71.0% |
| Amounts payable after more than one year | 17 | €3,497 | - | -€3,497 | |
| Financial debts | 170/4 | €3,497 | - | -€3,497 | |
| Amounts payable within one year | 42/48 | €4,014 | €2,181 | -€1,833 | -45.7% |
| Trade debts | 44 | €1,501 | €1,210 | -€291 | -19.4% |
| Suppliers | 440/4 | €1,501 | €1,210 | -€291 | -19.4% |
| Taxes, remuneration and social security | 45 | €1,948 | €406 | -€1,542 | -79.1% |
| Taxes | 450/3 | €1,948 | €406 | -€1,542 | -79.1% |
| Other amounts payable | 47/48 | €565 | €565 | = | 0.0% |
| Turnover | 70 | €78,692 | €86,393 | +€7,701 | +9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,593 | €83,642 | +€6,048 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,342 | €4,283 | -€59 | -1.4% |
| Other operating charges | 640/8 | €512 | €783 | +€271 | +52.9% |
| Gross operating margin | 9900 | €1,098 | €2,751 | +€1,653 | +151% |
| Operating profit (loss) | 9901 | -€3,756 | -€2,315 | +€1,441 | +38.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €153 | €153 | -€0 | -0.1% |
| Recurring financial charges | 65 | €153 | €153 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,909 | -€2,468 | +€1,441 | +36.9% |
| Profit (loss) for the period | 9904 | -€3,909 | -€2,468 | +€1,441 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,909 | -€2,468 | +€1,441 | +36.9% |
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 27 October 2026 via checked.be.