COSY CASH: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
COSY CASH
Largest movements
- Receivables within one year +€143,567
up €143,567 (+50.3%), from €285,497 to €429,064
of which Trade receivables: +€144,224
- Trade debts +€98,770
up €98,770 (+49.2%), from €200,901 to €299,671
- Advances received +€35,100
new in 2024: €35,100
- Profit (loss) carried forward +€5,871
up €5,871 (+8.6%), from €68,407 to €74,277
- Write-downs +€50,493
up €50,493 (+177%), from €28,500 to €78,993
- Gross operating margin +€31,409
up €31,409 (+57.2%), from €54,944 to €86,353
- Financial income -€13,618
down €13,618 (-96.2%), from €14,156 to €537
- Other operating charges -€5,225
no longer reported in 2024 (was €5,225)
- Financial charges -€5,161
down €5,161 (-97.2%), from €5,311 to €150
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,947 | €430,324 | +€141,377 | +48.9% |
| Formation expenses | 20 | €430 | €190 | -€240 | -55.8% |
| Fixed assets | 21/28 | €633 | €633 | = | 0.0% |
| Financial fixed assets | 28 | €633 | €633 | = | 0.0% |
| Current assets | 29/58 | €287,884 | €429,501 | +€141,617 | +49.2% |
| Amounts receivable within one year | 40/41 | €285,497 | €429,064 | +€143,567 | +50.3% |
| Trade receivables | 40 | €275,607 | €419,831 | +€144,224 | +52.3% |
| Other amounts receivable | 41 | €9,890 | €9,233 | -€657 | -6.6% |
| Cash at bank and in hand | 54/58 | €2,387 | €437 | -€1,950 | -81.7% |
| Total equity and liabilities | 10/49 | €288,947 | €430,324 | +€141,377 | +48.9% |
| Equity | 10/15 | €70,907 | €76,777 | +€5,871 | +8.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,407 | €74,277 | +€5,871 | +8.6% |
| Amounts payable | 17/49 | €218,040 | €353,547 | +€135,506 | +62.1% |
| Amounts payable within one year | 42/48 | €218,040 | €353,547 | +€135,506 | +62.1% |
| Trade debts | 44 | €200,901 | €299,671 | +€98,770 | +49.2% |
| Suppliers | 440/4 | €200,901 | €299,671 | +€98,770 | +49.2% |
| Advances received on contracts in progress | 46 | - | €35,100 | +€35,100 | |
| Taxes, remuneration and social security | 45 | €17,139 | €18,776 | +€1,637 | +9.5% |
| Taxes | 450/3 | €17,139 | €18,776 | +€1,637 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €240 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,500 | €78,993 | +€50,493 | +177% |
| Other operating charges | 640/8 | €5,225 | - | -€5,225 | |
| Gross operating margin | 9900 | €54,944 | €86,353 | +€31,409 | +57.2% |
| Operating profit (loss) | 9901 | €20,979 | €7,120 | -€13,859 | -66.1% |
| Financial income | 75/76B | €14,156 | €537 | -€13,618 | -96.2% |
| Recurring financial income | 75 | €14,156 | €537 | -€13,618 | -96.2% |
| Financial charges | 65/66B | €5,311 | €150 | -€5,161 | -97.2% |
| Recurring financial charges | 65 | €5,311 | €150 | -€5,161 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €29,824 | €7,507 | -€22,317 | -74.8% |
| Income taxes | 67/77 | €5,995 | €1,637 | -€4,358 | -72.7% |
| Profit (loss) for the period | 9904 | €23,829 | €5,871 | -€17,959 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,829 | €5,871 | -€17,959 | -75.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.