Cosy Concept: 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.
Cosy Concept
Largest movements
- Cash +€3,484
up €3,484 (+4.4%), from €79,006 to €82,489
mainly Net result for the year (+€5,470) and Depreciation (+€782)
- Profit (loss) carried forward +€2,815
no longer reported in 2025 (was -€2,815)
- Reserves +€2,655
up €2,655 (+3.3%), from €80,324 to €82,980
- Depreciation -€5,053
down €5,053 (-86.6%), from €5,835 to €782
- Taxes +€767
up €767 (+63.2%), from €1,214 to €1,981
- Gross operating margin -€381
down €381 (-4.1%), from €9,207 to €8,826
- Financial charges -€125
down €125 (-63.3%), from €198 to €73
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 | €94,940 | €98,341 | +€3,402 | +3.6% |
| Fixed assets | 21/28 | €2,224 | €1,442 | -€782 | -35.2% |
| Tangible fixed assets | 22/27 | €2,199 | €1,417 | -€782 | -35.6% |
| Plant, machinery and equipment | 23 | €1,746 | €1,417 | -€330 | -18.9% |
| Furniture and vehicles | 24 | €453 | - | -€453 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €92,716 | €96,900 | +€4,184 | +4.5% |
| Amounts receivable within one year | 40/41 | €13,321 | €14,134 | +€813 | +6.1% |
| Trade receivables | 40 | €13,035 | €13,615 | +€580 | +4.5% |
| Other amounts receivable | 41 | €286 | €519 | +€233 | +81.3% |
| Cash at bank and in hand | 54/58 | €79,006 | €82,489 | +€3,484 | +4.4% |
| Deferred charges and accrued income | 490/1 | €389 | €276 | -€113 | -29.0% |
| Total equity and liabilities | 10/49 | €94,940 | €98,341 | +€3,402 | +3.6% |
| Equity | 10/15 | €89,910 | €95,380 | +€5,470 | +6.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €80,324 | €82,980 | +€2,655 | +3.3% |
| Distributable reserves | 133 | €80,324 | €82,980 | +€2,655 | +3.3% |
| Profit (loss) carried forward | 14 | -€2,815 | - | +€2,815 | |
| Amounts payable | 17/49 | €5,030 | €2,962 | -€2,068 | -41.1% |
| Amounts payable within one year | 42/48 | €4,930 | €2,962 | -€1,968 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €294 | - | -€294 | |
| Trade debts | 44 | €378 | €372 | -€5 | -1.4% |
| Suppliers | 440/4 | €378 | €372 | -€5 | -1.4% |
| Taxes, remuneration and social security | 45 | €2,103 | €1,349 | -€754 | -35.9% |
| Taxes | 450/3 | €2,103 | €1,349 | -€754 | -35.9% |
| Other amounts payable | 47/48 | €2,155 | €1,241 | -€914 | -42.4% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,835 | €782 | -€5,053 | -86.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,207 | €8,826 | -€381 | -4.1% |
| Operating profit (loss) | 9901 | €2,867 | €7,524 | +€4,657 | +162% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €198 | €73 | -€125 | -63.3% |
| Recurring financial charges | 65 | €198 | €73 | -€125 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €2,669 | €7,451 | +€4,783 | +179% |
| Income taxes | 67/77 | €1,214 | €1,981 | +€767 | +63.2% |
| Profit (loss) for the period | 9904 | €1,455 | €5,470 | +€4,015 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €1,455 | €5,470 | +€4,015 | +276% |
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 17 October 2026 via checked.be.