COSTA2000: 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.
COSTA2000
Largest movements
- Receivables within one year +€18,042
up €18,042 (+260.8%), from €6,919 to €24,961
of which Trade receivables: +€17,359
- Profit (loss) carried forward +€16,491
up €16,491 (+64.8%), from -€25,431 to -€8,941
- Tax, wage and social debts -€6,463
down €6,463 (-45.9%), from €14,080 to €7,617
of which Remuneration and social security: -€3,790
- Other debts +€4,996
new in 2024: €4,996
- Trade debts +€2,768
up €2,768 (+13.3%), from €20,754 to €23,521
- Gross operating margin +€37,228
up €37,228, from -€8,678 to €28,550
- Other operating charges -€14,316
down €14,316 (-98.6%), from €14,516 to €200
- Staff costs -€1,734
down €1,734 (-13.0%), from €13,292 to €11,558
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.
Cash bridge derived
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 | €9,402 | €27,193 | +€17,791 | +189.2% |
| Fixed assets | 21/28 | €392 | €295 | -€96 | -24.6% |
| Tangible fixed assets | 22/27 | €142 | €45 | -€96 | -68.0% |
| Furniture and vehicles | 24 | €142 | €45 | -€96 | -68.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €9,010 | €26,897 | +€17,887 | +198.5% |
| Amounts receivable within one year | 40/41 | €6,919 | €24,961 | +€18,042 | +260.8% |
| Trade receivables | 40 | €2,612 | €19,971 | +€17,359 | +664.6% |
| Other amounts receivable | 41 | €4,307 | €4,990 | +€683 | +15.9% |
| Cash at bank and in hand | 54/58 | €2,091 | €1,936 | -€155 | -7.4% |
| Total equity and liabilities | 10/49 | €9,402 | €27,193 | +€17,791 | +189.2% |
| Equity | 10/15 | -€25,431 | -€8,941 | +€16,491 | +64.8% |
| Profit (loss) carried forward | 14 | -€25,431 | -€8,941 | +€16,491 | +64.8% |
| Amounts payable | 17/49 | €34,833 | €36,133 | +€1,300 | +3.7% |
| Amounts payable within one year | 42/48 | €34,833 | €36,133 | +€1,300 | +3.7% |
| Trade debts | 44 | €20,754 | €23,521 | +€2,768 | +13.3% |
| Suppliers | 440/4 | €20,754 | €23,521 | +€2,768 | +13.3% |
| Taxes, remuneration and social security | 45 | €14,080 | €7,617 | -€6,463 | -45.9% |
| Taxes | 450/3 | €5,026 | €2,353 | -€2,673 | -53.2% |
| Remuneration and social security | 454/9 | €9,054 | €5,264 | -€3,790 | -41.9% |
| Other amounts payable | 47/48 | - | €4,996 | +€4,996 | |
| Remuneration, social security and pensions | 62 | €13,292 | €11,558 | -€1,734 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €96 | -€0 | 0.0% |
| Other operating charges | 640/8 | €14,516 | €200 | -€14,316 | -98.6% |
| Gross operating margin | 9900 | -€8,678 | €28,550 | +€37,228 | |
| Operating profit (loss) | 9901 | -€36,582 | €16,696 | +€53,278 | |
| Financial income | 75/76B | €6 | €9 | +€3 | +50.0% |
| Recurring financial income | 75 | €6 | €9 | +€3 | +50.0% |
| Financial charges | 65/66B | €60 | €214 | +€154 | +258.1% |
| Recurring financial charges | 65 | €60 | €214 | +€154 | +258.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,636 | €16,491 | +€53,126 | |
| Profit (loss) for the period | 9904 | -€36,636 | €16,491 | +€53,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,636 | €16,491 | +€53,126 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.