Costa Ventures: 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 Ventures
Largest movements
- Receivables within one year +€83,479
up €83,479 (+213%), from €39,228 to €122,707
of which Trade receivables: +€84,252
- Tangible fixed assets +€51,367
up €51,367 (+9,055%), from €567 to €51,935
of which Furniture and vehicles: +€51,640
- Cash +€2,849
up €2,849 (+58.5%), from €4,866 to €7,715
mainly Net result for the year (+€112,949) and Tax, wage and social debts (+€39,973)
- Profit (loss) carried forward +€57,567
no longer reported in 2024 (was -€57,567)
- Reserves +€55,381
new in 2024: €55,381
- Tax, wage and social debts +€39,973
up €39,973 (+18,807%), from €213 to €40,185
- Trade debts -€8,787
down €8,787 (-48.6%), from €18,069 to €9,282
- Other debts -€4,737
down €4,737 (-10.7%), from €44,323 to €39,586
- Gross operating margin +€126,615
up €126,615 (+728%), from €17,391 to €144,006
- Taxes +€27,467
new in 2024: €27,467
- Depreciation +€1,775
up €1,775 (+289%), from €613 to €2,388
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 | €45,037 | €184,435 | +€139,398 | +310% |
| Fixed assets | 21/28 | €667 | €52,035 | +€51,367 | +7,698% |
| Tangible fixed assets | 22/27 | €567 | €51,935 | +€51,367 | +9,055% |
| Plant, machinery and equipment | 23 | €273 | €0 | -€273 | -100% |
| Furniture and vehicles | 24 | €295 | €51,935 | +€51,640 | +17,531% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €44,370 | €132,401 | +€88,031 | +198% |
| Amounts receivable within one year | 40/41 | €39,228 | €122,707 | +€83,479 | +213% |
| Trade receivables | 40 | €38,161 | €122,413 | +€84,252 | +221% |
| Other amounts receivable | 41 | €1,067 | €294 | -€773 | -72.4% |
| Current investments | 50/53 | €276 | €276 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,866 | €7,715 | +€2,849 | +58.5% |
| Deferred charges and accrued income | 490/1 | - | €1,703 | +€1,703 | |
| Total equity and liabilities | 10/49 | €45,037 | €184,435 | +€139,398 | +310% |
| Equity | 10/15 | -€52,567 | €60,381 | +€112,949 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €55,381 | +€55,381 | |
| Distributable reserves | 133 | - | €55,381 | +€55,381 | |
| Profit (loss) carried forward | 14 | -€57,567 | - | +€57,567 | |
| Amounts payable | 17/49 | €97,605 | €124,054 | +€26,449 | +27.1% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,605 | €89,054 | +€26,449 | +42.2% |
| Trade debts | 44 | €18,069 | €9,282 | -€8,787 | -48.6% |
| Suppliers | 440/4 | €18,069 | €9,282 | -€8,787 | -48.6% |
| Taxes, remuneration and social security | 45 | €213 | €40,185 | +€39,973 | +18,807% |
| Taxes | 450/3 | €213 | €40,185 | +€39,973 | +18,807% |
| Other amounts payable | 47/48 | €44,323 | €39,586 | -€4,737 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €613 | €2,388 | +€1,775 | +289% |
| Other operating charges | 640/8 | €531 | €528 | -€3 | -0.5% |
| Gross operating margin | 9900 | €17,391 | €144,006 | +€126,615 | +728% |
| Operating profit (loss) | 9901 | €16,247 | €141,090 | +€124,843 | +768% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,647 | €678 | -€969 | -58.8% |
| Recurring financial charges | 65 | €1,647 | €678 | -€969 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €14,600 | €140,415 | +€125,815 | +862% |
| Income taxes | 67/77 | - | €27,467 | +€27,467 | |
| Profit (loss) for the period | 9904 | €14,600 | €112,949 | +€98,348 | +674% |
| Profit (loss) for the period to be appropriated | 9905 | €14,600 | €112,949 | +€98,348 | +674% |
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 25 October 2026 via checked.be.