Cosy Green: 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 Green
Largest movements
- Tangible fixed assets -€9,969
down €9,969 (-2.9%), from €345,288 to €335,318
of which Land and buildings: -€14,524
- Other debts -€25,370
down €25,370 (-10.0%), from €253,668 to €228,298
- Reserves +€5,033
up €5,033 (+5.0%), from €101,313 to €106,346
- Gross operating margin -€5,396
down €5,396 (-11.5%), from €46,883 to €41,487
- Staff costs -€4,722
down €4,722 (-21.8%), from €21,633 to €16,910
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 | €392,858 | €376,784 | -€16,074 | -4.1% |
| Fixed assets | 21/28 | €345,288 | €335,318 | -€9,969 | -2.9% |
| Tangible fixed assets | 22/27 | €345,288 | €335,318 | -€9,969 | -2.9% |
| Land and buildings | 22 | €341,537 | €327,013 | -€14,524 | -4.3% |
| Plant, machinery and equipment | 23 | - | €1,185 | +€1,185 | |
| Furniture and vehicles | 24 | €3,751 | €7,121 | +€3,370 | +89.8% |
| Current assets | 29/58 | €47,570 | €41,466 | -€6,104 | -12.8% |
| Stocks and contracts in progress | 3 | €15,989 | €13,541 | -€2,448 | -15.3% |
| Stocks | 30/36 | €15,989 | €13,541 | -€2,448 | -15.3% |
| Amounts receivable within one year | 40/41 | €1,867 | €1,657 | -€210 | -11.2% |
| Trade receivables | 40 | €739 | €1,657 | +€919 | +124% |
| Other amounts receivable | 41 | €1,128 | - | -€1,128 | |
| Cash at bank and in hand | 54/58 | €24,562 | €21,181 | -€3,381 | -13.8% |
| Deferred charges and accrued income | 490/1 | €5,153 | €5,087 | -€66 | -1.3% |
| Total equity and liabilities | 10/49 | €392,858 | €376,784 | -€16,074 | -4.1% |
| Equity | 10/15 | €131,313 | €136,346 | +€5,033 | +3.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €101,313 | €106,346 | +€5,033 | +5.0% |
| Distributable reserves | 133 | €101,313 | €106,346 | +€5,033 | +5.0% |
| Amounts payable | 17/49 | €261,544 | €240,438 | -€21,106 | -8.1% |
| Amounts payable within one year | 42/48 | €261,544 | €240,438 | -€21,106 | -8.1% |
| Trade debts | 44 | €1,175 | €3,501 | +€2,326 | +198% |
| Suppliers | 440/4 | €1,175 | €3,501 | +€2,326 | +198% |
| Taxes, remuneration and social security | 45 | €6,701 | €8,639 | +€1,938 | +28.9% |
| Taxes | 450/3 | €3,748 | €2,393 | -€1,355 | -36.1% |
| Remuneration and social security | 454/9 | €2,953 | €6,246 | +€3,293 | +111% |
| Other amounts payable | 47/48 | €253,668 | €228,298 | -€25,370 | -10.0% |
| Remuneration, social security and pensions | 62 | €21,633 | €16,910 | -€4,722 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,820 | €15,928 | +€108 | +0.7% |
| Other operating charges | 640/8 | €2,413 | €2,197 | -€216 | -8.9% |
| Gross operating margin | 9900 | €46,883 | €41,487 | -€5,396 | -11.5% |
| Operating profit (loss) | 9901 | €7,017 | €6,451 | -€566 | -8.1% |
| Financial income | 75/76B | €43 | €92 | +€49 | +114% |
| Recurring financial income | 75 | €43 | €92 | +€49 | +114% |
| Financial charges | 65/66B | €125 | €103 | -€22 | -17.5% |
| Recurring financial charges | 65 | €125 | €103 | -€22 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €6,934 | €6,439 | -€495 | -7.1% |
| Income taxes | 67/77 | €1,526 | €1,407 | -€119 | -7.8% |
| Profit (loss) for the period | 9904 | €5,409 | €5,033 | -€376 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,409 | €5,033 | -€376 | -7.0% |
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 24 October 2026 via checked.be.