COSTSHI: 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.
COSTSHI
Largest movements
- Stocks and contracts -€9,109
down €9,109 (-69.6%), from €13,081 to €3,972
- Cash -€1,737
down €1,737 (-96.4%), from €1,802 to €66
mainly Other debts (-€9,586) and Net result for the year (-€1,332)
- Receivables within one year +€834
new in 2025: €834
- Tangible fixed assets -€232
down €232 (-28.1%), from €826 to €595
- Other debts -€9,586
down €9,586 (-26.3%), from €36,415 to €26,829
- Trade debts +€1,964
up €1,964 (+150.3%), from €1,307 to €3,271
- Profit (loss) carried forward -€1,332
down €1,332 (-5.0%), from -€26,664 to -€27,996
- Tax, wage and social debts -€1,290
down €1,290 (-60.0%), from €2,152 to €862
- Gross operating margin +€6,385
up €6,385, from -€6,228 to €157
- Financial charges +€401
up €401 (+125.9%), from €318 to €719
- Other operating charges -€213
down €213 (-29.0%), from €734 to €521
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 | €15,710 | €5,466 | -€10,244 | -65.2% |
| Fixed assets | 21/28 | €826 | €595 | -€232 | -28.1% |
| Tangible fixed assets | 22/27 | €826 | €595 | -€232 | -28.1% |
| Furniture and vehicles | 24 | €826 | €595 | -€232 | -28.1% |
| Current assets | 29/58 | €14,883 | €4,871 | -€10,012 | -67.3% |
| Stocks and contracts in progress | 3 | €13,081 | €3,972 | -€9,109 | -69.6% |
| Stocks | 30/36 | €13,081 | €3,972 | -€9,109 | -69.6% |
| Amounts receivable within one year | 40/41 | - | €834 | +€834 | |
| Trade receivables | 40 | - | €834 | +€834 | |
| Cash at bank and in hand | 54/58 | €1,802 | €66 | -€1,737 | -96.4% |
| Total equity and liabilities | 10/49 | €15,710 | €5,466 | -€10,244 | -65.2% |
| Equity | 10/15 | -€24,164 | -€25,496 | -€1,332 | -5.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,664 | -€27,996 | -€1,332 | -5.0% |
| Amounts payable | 17/49 | €39,873 | €30,962 | -€8,912 | -22.3% |
| Amounts payable within one year | 42/48 | €39,873 | €30,962 | -€8,912 | -22.3% |
| Trade debts | 44 | €1,307 | €3,271 | +€1,964 | +150.3% |
| Suppliers | 440/4 | €1,307 | €3,271 | +€1,964 | +150.3% |
| Taxes, remuneration and social security | 45 | €2,152 | €862 | -€1,290 | -60.0% |
| Taxes | 450/3 | €2,152 | €862 | -€1,290 | -60.0% |
| Other amounts payable | 47/48 | €36,415 | €26,829 | -€9,586 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €232 | -€0 | -0.1% |
| Other operating charges | 640/8 | €734 | €521 | -€213 | -29.0% |
| Gross operating margin | 9900 | -€6,228 | €157 | +€6,385 | |
| Operating profit (loss) | 9901 | -€7,194 | -€596 | +€6,598 | +91.7% |
| Financial charges | 65/66B | €318 | €719 | +€401 | +125.9% |
| Recurring financial charges | 65 | €318 | €719 | +€401 | +125.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,512 | -€1,315 | +€6,197 | +82.5% |
| Income taxes | 67/77 | - | €17 | +€17 | |
| Profit (loss) for the period | 9904 | -€7,512 | -€1,332 | +€6,180 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,512 | -€1,332 | +€6,180 | +82.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.