COSTACHE MD: 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.
COSTACHE MD
Largest movements
- Deferred charges and accrued income +€17,489
up €17,489 (+176.8%), from €9,892 to €27,381
- Cash +€16,831
up €16,831 (+51.1%), from €32,922 to €49,753
mainly Net result for the year (+€46,200) and Depreciation (+€14,324)
- Tangible fixed assets -€6,646
down €6,646 (-10.7%), from €61,836 to €55,189
of which Furniture and vehicles: -€6,646
- Profit (loss) carried forward +€46,200
up €46,200 (+65.8%), from €70,177 to €116,377
- Tax, wage and social debts -€8,480
down €8,480 (-44.1%), from €19,221 to €10,742
- Accrued charges and deferred income -€5,934
down €5,934 (-76.6%), from €7,751 to €1,817
- Other debts -€4,111
down €4,111 (-82.2%), from €5,000 to €889
- Gross operating margin -€21,261
down €21,261 (-22.3%), from €95,217 to €73,956
- Depreciation +€9,659
up €9,659 (+207.1%), from €4,664 to €14,324
- Taxes -€6,480
down €6,480 (-33.7%), from €19,221 to €12,742
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 | €104,649 | €132,324 | +€27,674 | +26.4% |
| Fixed assets | 21/28 | €61,836 | €55,189 | -€6,646 | -10.7% |
| Tangible fixed assets | 22/27 | €61,836 | €55,189 | -€6,646 | -10.7% |
| Furniture and vehicles | 24 | €61,836 | €55,189 | -€6,646 | -10.7% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €42,814 | €77,134 | +€34,321 | +80.2% |
| Cash at bank and in hand | 54/58 | €32,922 | €49,753 | +€16,831 | +51.1% |
| Deferred charges and accrued income | 490/1 | €9,892 | €27,381 | +€17,489 | +176.8% |
| Total equity and liabilities | 10/49 | €104,649 | €132,324 | +€27,674 | +26.4% |
| Equity | 10/15 | €72,677 | €118,877 | +€46,200 | +63.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,177 | €116,377 | +€46,200 | +65.8% |
| Amounts payable | 17/49 | €31,972 | €13,447 | -€18,525 | -57.9% |
| Amounts payable within one year | 42/48 | €24,221 | €11,630 | -€12,591 | -52.0% |
| Taxes, remuneration and social security | 45 | €19,221 | €10,742 | -€8,480 | -44.1% |
| Taxes | 450/3 | €19,221 | €10,742 | -€8,480 | -44.1% |
| Other amounts payable | 47/48 | €5,000 | €889 | -€4,111 | -82.2% |
| Accrued charges and deferred income | 492/3 | €7,751 | €1,817 | -€5,934 | -76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,664 | €14,324 | +€9,659 | +207.1% |
| Other operating charges | 640/8 | €896 | €453 | -€444 | -49.5% |
| Gross operating margin | 9900 | €95,217 | €73,956 | -€21,261 | -22.3% |
| Operating profit (loss) | 9901 | €89,656 | €59,180 | -€30,476 | -34.0% |
| Financial charges | 65/66B | €258 | €239 | -€19 | -7.5% |
| Recurring financial charges | 65 | €258 | €239 | -€19 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €89,398 | €58,941 | -€30,457 | -34.1% |
| Income taxes | 67/77 | €19,221 | €12,742 | -€6,480 | -33.7% |
| Profit (loss) for the period | 9904 | €70,177 | €46,200 | -€23,977 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,177 | €46,200 | -€23,977 | -34.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.