COSY HOME: 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 HOME
Largest movements
- Cash -€136,833
down €136,833 (-72.8%), from €187,889 to €51,056
mainly Investment in fixed assets (net) (-€99,751) and Debts after one year (-€96,425)
- Tangible fixed assets +€82,121
up €82,121 (+10.0%), from €819,862 to €901,984
- Receivables within one year +€65,709
up €65,709 (+16.7%), from €392,831 to €458,540
of which Other amounts receivable: +€48,221
- Debts after one year -€96,425
down €96,425 (-16.1%), from €597,888 to €501,464
- Reserves +€88,927
up €88,927 (+24.9%), from €357,231 to €446,157
of which Distributable reserves: +€88,927
- Gross operating margin -€118,164
down €118,164 (-39.7%), from €297,534 to €179,370
- Depreciation +€13,257
up €13,257 (+303%), from €4,373 to €17,630
- Financial charges -€3,193
down €3,193 (-13.5%), from €23,633 to €20,439
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 | €1,403,057 | €1,415,150 | +€12,093 | +0.9% |
| Fixed assets | 21/28 | €821,062 | €903,184 | +€82,121 | +10.0% |
| Tangible fixed assets | 22/27 | €819,862 | €901,984 | +€82,121 | +10.0% |
| Land and buildings | 22 | €819,862 | €901,984 | +€82,121 | +10.0% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €581,994 | €511,966 | -€70,028 | -12.0% |
| Amounts receivable within one year | 40/41 | €392,831 | €458,540 | +€65,709 | +16.7% |
| Trade receivables | 40 | €200,445 | €217,932 | +€17,488 | +8.7% |
| Other amounts receivable | 41 | €192,387 | €240,608 | +€48,221 | +25.1% |
| Cash at bank and in hand | 54/58 | €187,889 | €51,056 | -€136,833 | -72.8% |
| Deferred charges and accrued income | 490/1 | €1,274 | €2,369 | +€1,095 | +86.0% |
| Total equity and liabilities | 10/49 | €1,403,057 | €1,415,150 | +€12,093 | +0.9% |
| Equity | 10/15 | €363,431 | €452,357 | +€88,927 | +24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €357,231 | €446,157 | +€88,927 | +24.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €85,477 | €85,477 | = | 0.0% |
| Distributable reserves | 133 | €271,754 | €360,680 | +€88,927 | +32.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €28,492 | €28,492 | = | 0.0% |
| Deferred taxes | 168 | €28,492 | €28,492 | = | 0.0% |
| Amounts payable | 17/49 | €1,011,133 | €934,300 | -€76,834 | -7.6% |
| Amounts payable after more than one year | 17 | €597,888 | €501,464 | -€96,425 | -16.1% |
| Financial debts | 170/4 | €597,888 | €501,464 | -€96,425 | -16.1% |
| Amounts payable within one year | 42/48 | €411,138 | €430,941 | +€19,803 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €101,543 | €104,342 | +€2,799 | +2.8% |
| Trade debts | 44 | €61,488 | €66,322 | +€4,834 | +7.9% |
| Suppliers | 440/4 | €61,488 | €66,322 | +€4,834 | +7.9% |
| Advances received on contracts in progress | 46 | €166,861 | €171,942 | +€5,080 | +3.0% |
| Taxes, remuneration and social security | 45 | €64,042 | €73,622 | +€9,579 | +15.0% |
| Taxes | 450/3 | €64,042 | €73,622 | +€9,579 | +15.0% |
| Other amounts payable | 47/48 | €17,203 | €14,713 | -€2,489 | -14.5% |
| Accrued charges and deferred income | 492/3 | €2,108 | €1,895 | -€212 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,373 | €17,630 | +€13,257 | +303% |
| Other operating charges | 640/8 | €6,326 | €8,210 | +€1,885 | +29.8% |
| Gross operating margin | 9900 | €297,534 | €179,370 | -€118,164 | -39.7% |
| Operating profit (loss) | 9901 | €286,836 | €153,530 | -€133,306 | -46.5% |
| Financial charges | 65/66B | €23,633 | €20,439 | -€3,193 | -13.5% |
| Recurring financial charges | 65 | €23,633 | €20,439 | -€3,193 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €263,203 | €133,090 | -€130,113 | -49.4% |
| Transfer to deferred taxes | 680 | €28,492 | €0 | -€28,492 | -100% |
| Income taxes | 67/77 | €45,239 | €44,164 | -€1,075 | -2.4% |
| Profit (loss) for the period | 9904 | €189,472 | €88,927 | -€100,545 | -53.1% |
| Transfer to tax-exempt reserves | 689 | €85,477 | €0 | -€85,477 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €103,995 | €88,927 | -€15,068 | -14.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.