COSTA CONCEPT: what changed
Two fiscal 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 CONCEPT
Largest movements
- Tangible fixed assets +€26,394
up €26,394 (+57.2%), from €46,126 to €72,519
of which Furniture and vehicles: +€26,673
- Cash -€4,694
down €4,694 (-41.4%), from €11,327 to €6,633
mainly Investment in fixed assets (net) (-€37,599) and Other debts (-€18,981)
- Receivables within one year +€4,636
up €4,636 (+47.2%), from €9,817 to €14,453
of which Trade receivables: +€4,120
- Debts after one year +€25,231
new in 2025: €25,231
- Other debts -€18,981
down €18,981 (-69.9%), from €27,154 to €8,173
- Profit (loss) carried forward +€12,036
up €12,036, from -€8,406 to €3,630
- Current portion of long-term debt +€11,303
new in 2025: €11,303
- Advances received +€10,648
new in 2025: €10,648
- Gross operating margin -€63,558
down €63,558 (-40.7%), from €156,107 to €92,549
- Other operating charges -€26,393
down €26,393 (-95.4%), from €27,676 to €1,282
- Depreciation +€6,206
up €6,206 (+124.1%), from €5,000 to €11,206
- Staff costs +€3,604
up €3,604 (+5.6%), from €63,804 to €67,408
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.
Cash bridge derived
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 | €67,270 | €93,606 | +€26,336 | +39.1% |
| Fixed assets | 21/28 | €46,126 | €72,519 | +€26,394 | +57.2% |
| Tangible fixed assets | 22/27 | €46,126 | €72,519 | +€26,394 | +57.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €488 | €209 | -€279 | -57.1% |
| Furniture and vehicles | 24 | €45,637 | €72,310 | +€26,673 | +58.4% |
| Current assets | 29/58 | €21,144 | €21,086 | -€58 | -0.3% |
| Amounts receivable within one year | 40/41 | €9,817 | €14,453 | +€4,636 | +47.2% |
| Trade receivables | 40 | €9,817 | €13,937 | +€4,120 | +42.0% |
| Other amounts receivable | 41 | - | €516 | +€516 | |
| Cash at bank and in hand | 54/58 | €11,327 | €6,633 | -€4,694 | -41.4% |
| Total equity and liabilities | 10/49 | €67,270 | €93,606 | +€26,336 | +39.1% |
| Equity | 10/15 | €22,394 | €34,430 | +€12,036 | +53.7% |
| Contributions | 10/11 | €28,000 | €28,000 | = | 0.0% |
| Reserves | 13 | €2,800 | €2,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,800 | €2,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,800 | €2,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,406 | €3,630 | +€12,036 | |
| Amounts payable | 17/49 | €44,876 | €59,175 | +€14,300 | +31.9% |
| Amounts payable after more than one year | 17 | - | €25,231 | +€25,231 | |
| Financial debts | 170/4 | - | €25,231 | +€25,231 | |
| Amounts payable within one year | 42/48 | €44,876 | €33,944 | -€10,932 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | - | €11,303 | +€11,303 | |
| Trade debts | 44 | €3,635 | - | -€3,635 | |
| Suppliers | 440/4 | €3,635 | - | -€3,635 | |
| Advances received on contracts in progress | 46 | - | €10,648 | +€10,648 | |
| Taxes, remuneration and social security | 45 | €14,086 | €3,820 | -€10,267 | -72.9% |
| Taxes | 450/3 | €7,847 | €602 | -€7,245 | -92.3% |
| Remuneration and social security | 454/9 | €6,240 | €3,218 | -€3,022 | -48.4% |
| Other amounts payable | 47/48 | €27,154 | €8,173 | -€18,981 | -69.9% |
| Remuneration, social security and pensions | 62 | €63,804 | €67,408 | +€3,604 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €11,206 | +€6,206 | +124.1% |
| Other operating charges | 640/8 | €27,676 | €1,282 | -€26,393 | -95.4% |
| Gross operating margin | 9900 | €156,107 | €92,549 | -€63,558 | -40.7% |
| Operating profit (loss) | 9901 | €59,628 | €12,653 | -€46,975 | -78.8% |
| Financial charges | 65/66B | €211 | €549 | +€337 | +159.8% |
| Recurring financial charges | 65 | €211 | €549 | +€337 | +159.8% |
| Profit (loss) for the period before taxes | 9903 | €59,417 | €12,104 | -€47,312 | -79.6% |
| Income taxes | 67/77 | - | €68 | +€68 | |
| Profit (loss) for the period | 9904 | €59,417 | €12,036 | -€47,380 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,417 | €12,036 | -€47,380 | -79.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.