Costa & Sousa: 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 & Sousa
Largest movements
- Cash +€10,304
up €10,304 (+141%), from €7,310 to €17,614
mainly Trade debts (+€11,799) and Net result for the year (+€3,706)
- Stocks and contracts -€788
down €788 (-22.0%), from €3,581 to €2,793
- Trade debts +€11,799
up €11,799 (+62.6%), from €18,849 to €30,649
- Tax, wage and social debts -€4,684
down €4,684 (-17.6%), from €26,558 to €21,874
of which Taxes: -€7,402
- Profit (loss) carried forward +€3,706
up €3,706 (+66.5%), from €5,573 to €9,278
- Gross operating margin +€46,715
up €46,715 (+69.9%), from €66,869 to €113,584
- Staff costs +€42,773
up €42,773 (+79.2%), from €54,037 to €96,810
- Financial charges +€2,227
up €2,227 (+118%), from €1,889 to €4,116
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 | €54,010 | €64,801 | +€10,791 | +20.0% |
| Fixed assets | 21/28 | €289 | €689 | +€400 | +138% |
| Financial fixed assets | 28 | €289 | €689 | +€400 | +138% |
| Current assets | 29/58 | €53,721 | €64,112 | +€10,391 | +19.3% |
| Amounts receivable after more than one year | 29 | €42,320 | €42,320 | = | 0.0% |
| Trade receivables | 290 | €42,320 | €42,320 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,581 | €2,793 | -€788 | -22.0% |
| Stocks | 30/36 | €3,581 | €2,793 | -€788 | -22.0% |
| Amounts receivable within one year | 40/41 | €510 | €753 | +€243 | +47.6% |
| Trade receivables | 40 | €500 | €178 | -€322 | -64.3% |
| Other amounts receivable | 41 | €10 | €574 | +€565 | +5,720% |
| Cash at bank and in hand | 54/58 | €7,310 | €17,614 | +€10,304 | +141% |
| Deferred charges and accrued income | 490/1 | - | €632 | +€632 | |
| Total equity and liabilities | 10/49 | €54,010 | €64,801 | +€10,791 | +20.0% |
| Equity | 10/15 | €8,573 | €12,278 | +€3,706 | +43.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,573 | €9,278 | +€3,706 | +66.5% |
| Amounts payable | 17/49 | €45,437 | €52,523 | +€7,085 | +15.6% |
| Amounts payable within one year | 42/48 | €45,437 | €52,523 | +€7,085 | +15.6% |
| Trade debts | 44 | €18,849 | €30,649 | +€11,799 | +62.6% |
| Suppliers | 440/4 | €18,849 | €30,649 | +€11,799 | +62.6% |
| Taxes, remuneration and social security | 45 | €26,558 | €21,874 | -€4,684 | -17.6% |
| Taxes | 450/3 | €16,763 | €9,361 | -€7,402 | -44.2% |
| Remuneration and social security | 454/9 | €9,795 | €12,513 | +€2,718 | +27.7% |
| Other amounts payable | 47/48 | €30 | - | -€30 | |
| Remuneration, social security and pensions | 62 | €54,037 | €96,810 | +€42,773 | +79.2% |
| Other operating charges | 640/8 | €6,995 | €7,850 | +€855 | +12.2% |
| Non-recurring operating charges | 66A | €1,226 | - | -€1,226 | |
| Gross operating margin | 9900 | €66,869 | €113,584 | +€46,715 | +69.9% |
| Operating profit (loss) | 9901 | €4,611 | €8,923 | +€4,312 | +93.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.3% |
| Financial charges | 65/66B | €1,889 | €4,116 | +€2,227 | +118% |
| Recurring financial charges | 65 | €1,889 | €4,116 | +€2,227 | +118% |
| Profit (loss) for the period before taxes | 9903 | €2,723 | €4,807 | +€2,084 | +76.5% |
| Income taxes | 67/77 | €806 | €1,101 | +€295 | +36.6% |
| Profit (loss) for the period | 9904 | €1,917 | €3,706 | +€1,789 | +93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,917 | €3,706 | +€1,789 | +93.3% |
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 14 October 2026 via checked.be.