COSTADIET: 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.
COSTADIET
Largest movements
- Tangible fixed assets -€88,781
down €88,781 (-4.8%), from €1.9m to €1.8m
of which Land and buildings: -€69,600
- Receivables within one year -€57,224
down €57,224 (-53.2%), from €107,650 to €50,426
of which Trade receivables: -€70,306
- Debts after one year -€119,305
down €119,305 (-19.1%), from €624,229 to €504,924
- Trade debts -€52,708
down €52,708 (-92.3%), from €57,117 to €4,408
- Reserves +€39,427
up €39,427 (+3.4%), from €1.2m to €1.2m
- Gross operating margin +€10,925
up €10,925 (+2.5%), from €430,047 to €440,972
- Taxes -€9,796
down €9,796 (-7.7%), from €127,033 to €117,237
- Depreciation +€8,633
up €8,633 (+10.0%), from €86,297 to €94,930
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 | €2,091,582 | €1,964,069 | -€127,513 | -6.1% |
| Fixed assets | 21/28 | €1,860,409 | €1,771,628 | -€88,781 | -4.8% |
| Tangible fixed assets | 22/27 | €1,860,409 | €1,771,628 | -€88,781 | -4.8% |
| Land and buildings | 22 | €1,783,386 | €1,713,786 | -€69,600 | -3.9% |
| Plant, machinery and equipment | 23 | €1,440 | €947 | -€494 | -34.3% |
| Furniture and vehicles | 24 | €75,583 | €56,896 | -€18,687 | -24.7% |
| Current assets | 29/58 | €231,173 | €192,440 | -€38,732 | -16.8% |
| Amounts receivable within one year | 40/41 | €107,650 | €50,426 | -€57,224 | -53.2% |
| Trade receivables | 40 | €90,980 | €20,674 | -€70,306 | -77.3% |
| Other amounts receivable | 41 | €16,670 | €29,752 | +€13,082 | +78.5% |
| Cash at bank and in hand | 54/58 | €122,613 | €141,689 | +€19,076 | +15.6% |
| Deferred charges and accrued income | 490/1 | €909 | €325 | -€584 | -64.2% |
| Total equity and liabilities | 10/49 | €2,091,582 | €1,964,069 | -€127,513 | -6.1% |
| Equity | 10/15 | €1,172,258 | €1,211,685 | +€39,427 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,165,639 | €1,205,066 | +€39,427 | +3.4% |
| Distributable reserves | 133 | €1,165,639 | €1,205,066 | +€39,427 | +3.4% |
| Profit (loss) carried forward | 14 | €419 | €419 | = | 0.0% |
| Amounts payable | 17/49 | €919,323 | €752,383 | -€166,940 | -18.2% |
| Amounts payable after more than one year | 17 | €624,229 | €504,924 | -€119,305 | -19.1% |
| Financial debts | 170/4 | €624,229 | €504,924 | -€119,305 | -19.1% |
| Amounts payable within one year | 42/48 | €292,818 | €246,112 | -€46,706 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €100,344 | €119,077 | +€18,734 | +18.7% |
| Trade debts | 44 | €57,117 | €4,408 | -€52,708 | -92.3% |
| Suppliers | 440/4 | €57,117 | €4,408 | -€52,708 | -92.3% |
| Taxes, remuneration and social security | 45 | €135,358 | €122,626 | -€12,732 | -9.4% |
| Taxes | 450/3 | €132,392 | €119,594 | -€12,798 | -9.7% |
| Remuneration and social security | 454/9 | €2,966 | €3,032 | +€66 | +2.2% |
| Accrued charges and deferred income | 492/3 | €2,276 | €1,347 | -€929 | -40.8% |
| Non-recurring operating income | 76A | €14,797 | €8,000 | -€6,797 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,297 | €94,930 | +€8,633 | +10.0% |
| Other operating charges | 640/8 | €2,447 | €6,537 | +€4,090 | +167% |
| Gross operating margin | 9900 | €430,047 | €440,972 | +€10,925 | +2.5% |
| Operating profit (loss) | 9901 | €341,303 | €339,505 | -€1,798 | -0.5% |
| Financial charges | 65/66B | €32,620 | €28,518 | -€4,102 | -12.6% |
| Recurring financial charges | 65 | €32,620 | €28,518 | -€4,102 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €308,684 | €310,987 | +€2,304 | +0.7% |
| Income taxes | 67/77 | €127,033 | €117,237 | -€9,796 | -7.7% |
| Profit (loss) for the period | 9904 | €181,651 | €193,750 | +€12,100 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €181,651 | €193,750 | +€12,100 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.