COSTEM: 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.
COSTEM
Largest movements
- Receivables within one year +€59,951
up €59,951 (+16653155.6%), from €0 to €59,952
of which Other amounts receivable: +€59,232
- Profit (loss) carried forward +€171,498
up €171,498 (+132.7%), from €129,190 to €300,689
- Other debts -€67,979
down €67,979 (-24.5%), from €277,979 to €210,000
- Current portion of long-term debt -€42,664
down €42,664 (-66.5%), from €64,203 to €21,539
- Financial income +€119,210
up €119,210 (+238.4%), from €50,000 to €169,210
- Taxes +€650
up €650 (+325.0%), from €200 to €850
- Financial charges -€408
down €408 (-12.7%), from €3,213 to €2,805
- Gross operating margin +€314
up €314 (+5.2%), from €6,016 to €6,331
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 | €543,726 | €604,130 | +€60,404 | +11.1% |
| Current assets | 29/58 | €543,726 | €604,130 | +€60,404 | +11.1% |
| Amounts receivable within one year | 40/41 | €0 | €59,952 | +€59,951 | +16653155.6% |
| Trade receivables | 40 | - | €719 | +€719 | |
| Other amounts receivable | 41 | €0 | €59,233 | +€59,232 | +16453433.3% |
| Current investments | 50/53 | €542,979 | €542,979 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €747 | €1,200 | +€453 | +60.6% |
| Total equity and liabilities | 10/49 | €543,726 | €604,130 | +€60,404 | +11.1% |
| Equity | 10/15 | €134,190 | €305,689 | +€171,498 | +127.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,190 | €300,689 | +€171,498 | +132.7% |
| Amounts payable | 17/49 | €409,536 | €298,442 | -€111,094 | -27.1% |
| Amounts payable after more than one year | 17 | €65,453 | €65,453 | = | 0.0% |
| Financial debts | 170/4 | €65,453 | €65,453 | = | 0.0% |
| Amounts payable within one year | 42/48 | €344,083 | €232,989 | -€111,094 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €64,203 | €21,539 | -€42,664 | -66.5% |
| Trade debts | 44 | €487 | - | -€487 | |
| Suppliers | 440/4 | €487 | - | -€487 | |
| Taxes, remuneration and social security | 45 | €1,414 | €1,450 | +€36 | +2.5% |
| Taxes | 450/3 | €1,414 | €1,450 | +€36 | +2.5% |
| Other amounts payable | 47/48 | €277,979 | €210,000 | -€67,979 | -24.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €6,016 | €6,331 | +€314 | +5.2% |
| Operating profit (loss) | 9901 | €5,632 | €5,943 | +€311 | +5.5% |
| Financial income | 75/76B | €50,000 | €169,210 | +€119,210 | +238.4% |
| Recurring financial income | 75 | €50,000 | €169,210 | +€119,210 | +238.4% |
| Financial charges | 65/66B | €3,213 | €2,805 | -€408 | -12.7% |
| Recurring financial charges | 65 | €3,213 | €2,805 | -€408 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €52,419 | €172,348 | +€119,929 | +228.8% |
| Income taxes | 67/77 | €200 | €850 | +€650 | +325.0% |
| Profit (loss) for the period | 9904 | €52,219 | €171,498 | +€119,279 | +228.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,219 | €171,498 | +€119,279 | +228.4% |
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 3 October 2026 via checked.be.