COSTAPILA: 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.
COSTAPILA
Largest movements
- Cash -€14,537
down €14,537 (-87.8%), from €16,563 to €2,027
mainly Investment in fixed assets (net) (-€17,686) and Net result for the year (-€8,892)
- Tangible fixed assets +€11,300
up €11,300 (+55.1%), from €20,493 to €31,793
of which Furniture and vehicles: +€12,943
- Receivables within one year -€1,482
down €1,482 (-93.5%), from €1,586 to €104
of which Other amounts receivable: -€1,482
- Deferred charges and accrued income +€1,176
up €1,176 (+715%), from €165 to €1,341
- Profit (loss) carried forward -€8,892
down €8,892 (-730%), from -€1,219 to -€10,111
- Current portion of long-term debt +€4,317
up €4,317 (+35.9%), from €12,017 to €16,334
- Trade debts +€2,808
up €2,808 (+363%), from €773 to €3,581
- Tax, wage and social debts -€1,071
down €1,071 (-100%), from €1,071 to €0
of which Remuneration and social security: -€1,000
- Accrued charges and deferred income -€608
down €608 (-98.5%), from €617 to €9
- Gross operating margin -€7,757
down €7,757, from €7,355 to -€401
- Depreciation +€3,263
up €3,263 (+105%), from €3,123 to €6,386
- Financial charges +€350
up €350 (+22.9%), from €1,527 to €1,877
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 | €39,639 | €36,130 | -€3,509 | -8.9% |
| Fixed assets | 21/28 | €20,493 | €31,793 | +€11,300 | +55.1% |
| Tangible fixed assets | 22/27 | €20,493 | €31,793 | +€11,300 | +55.1% |
| Plant, machinery and equipment | 23 | €5,818 | €4,176 | -€1,643 | -28.2% |
| Furniture and vehicles | 24 | €14,675 | €27,618 | +€12,943 | +88.2% |
| Current assets | 29/58 | €19,146 | €4,337 | -€14,809 | -77.3% |
| Stocks and contracts in progress | 3 | €832 | €866 | +€33 | +4.0% |
| Stocks | 30/36 | €832 | €866 | +€33 | +4.0% |
| Amounts receivable within one year | 40/41 | €1,586 | €104 | -€1,482 | -93.5% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,586 | €104 | -€1,482 | -93.5% |
| Cash at bank and in hand | 54/58 | €16,563 | €2,027 | -€14,537 | -87.8% |
| Deferred charges and accrued income | 490/1 | €165 | €1,341 | +€1,176 | +715% |
| Total equity and liabilities | 10/49 | €39,639 | €36,130 | -€3,509 | -8.9% |
| Equity | 10/15 | €1,781 | -€7,111 | -€8,892 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,219 | -€10,111 | -€8,892 | -730% |
| Amounts payable | 17/49 | €37,858 | €43,241 | +€5,383 | +14.2% |
| Amounts payable after more than one year | 17 | €19,009 | €18,521 | -€488 | -2.6% |
| Financial debts | 170/4 | €19,009 | €18,521 | -€488 | -2.6% |
| Amounts payable within one year | 42/48 | €18,232 | €24,711 | +€6,479 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €12,017 | €16,334 | +€4,317 | +35.9% |
| Trade debts | 44 | €773 | €3,581 | +€2,808 | +363% |
| Suppliers | 440/4 | €773 | €3,581 | +€2,808 | +363% |
| Taxes, remuneration and social security | 45 | €1,071 | €0 | -€1,071 | -100% |
| Taxes | 450/3 | €71 | €0 | -€71 | -100% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €4,372 | €4,796 | +€425 | +9.7% |
| Accrued charges and deferred income | 492/3 | €617 | €9 | -€608 | -98.5% |
| Non-recurring operating income | 76A | €4,924 | - | -€4,924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,123 | €6,386 | +€3,263 | +105% |
| Other operating charges | 640/8 | €95 | €89 | -€7 | -7.1% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | €0 | €140 | +€140 | |
| Gross operating margin | 9900 | €7,355 | -€401 | -€7,757 | |
| Operating profit (loss) | 9901 | €4,137 | -€7,016 | -€11,153 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,527 | €1,877 | +€350 | +22.9% |
| Recurring financial charges | 65 | €1,527 | €1,877 | +€350 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €2,611 | -€8,892 | -€11,503 | |
| Profit (loss) for the period | 9904 | €2,611 | -€8,892 | -€11,503 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,611 | -€8,892 | -€11,503 |
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 23 October 2026 via checked.be.