COSY HOUSE: 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 HOUSE
Largest movements
- Tangible fixed assets -€42,838
down €42,838 (-7.2%), from €591,817 to €548,979
- Debts after one year -€22,444
down €22,444 (-5.9%), from €379,490 to €357,046
of which Financial debts: -€22,444
- Profit (loss) carried forward -€22,120
down €22,120 (-48.4%), from -€45,663 to -€67,782
- Gross operating margin -€10,416
down €10,416 (-28.4%), from €36,648 to €26,232
- Financial income -€3,161
down €3,161 (-50.7%), from €6,234 to €3,073
- Other operating charges +€502
up €502 (+17.6%), from €2,843 to €3,345
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 | €1,266,564 | €1,221,482 | -€45,082 | -3.6% |
| Fixed assets | 21/28 | €591,817 | €548,979 | -€42,838 | -7.2% |
| Tangible fixed assets | 22/27 | €591,817 | €548,979 | -€42,838 | -7.2% |
| Land and buildings | 22 | €591,817 | €548,979 | -€42,838 | -7.2% |
| Current assets | 29/58 | €674,747 | €672,503 | -€2,244 | -0.3% |
| Stocks and contracts in progress | 3 | €501,093 | €507,079 | +€5,986 | +1.2% |
| Stocks | 30/36 | €501,093 | €507,079 | +€5,986 | +1.2% |
| Amounts receivable within one year | 40/41 | €3,388 | €904 | -€2,484 | -73.3% |
| Trade receivables | 40 | - | €18 | +€18 | |
| Other amounts receivable | 41 | €3,388 | €886 | -€2,502 | -73.9% |
| Current investments | 50/53 | €158,236 | €152,731 | -€5,506 | -3.5% |
| Cash at bank and in hand | 54/58 | €11,700 | €11,369 | -€330 | -2.8% |
| Deferred charges and accrued income | 490/1 | €330 | €420 | +€90 | +27.2% |
| Total equity and liabilities | 10/49 | €1,266,564 | €1,221,482 | -€45,082 | -3.6% |
| Equity | 10/15 | €404,337 | €382,218 | -€22,120 | -5.5% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,663 | -€67,782 | -€22,120 | -48.4% |
| Amounts payable | 17/49 | €862,227 | €839,264 | -€22,962 | -2.7% |
| Amounts payable after more than one year | 17 | €379,490 | €357,046 | -€22,444 | -5.9% |
| Financial debts | 170/4 | €379,110 | €356,666 | -€22,444 | -5.9% |
| Other amounts payable | 178/9 | €380 | €380 | = | 0.0% |
| Amounts payable within one year | 42/48 | €481,636 | €482,218 | +€581 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €22,148 | €22,444 | +€296 | +1.3% |
| Trade debts | 44 | €2,620 | €2,994 | +€374 | +14.3% |
| Suppliers | 440/4 | €2,620 | €2,994 | +€374 | +14.3% |
| Taxes, remuneration and social security | 45 | €239 | €152 | -€88 | -36.7% |
| Taxes | 450/3 | €239 | €152 | -€88 | -36.7% |
| Other amounts payable | 47/48 | €456,629 | €456,629 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,100 | - | -€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,860 | €42,838 | -€22 | -0.1% |
| Other operating charges | 640/8 | €2,843 | €3,345 | +€502 | +17.6% |
| Gross operating margin | 9900 | €36,648 | €26,232 | -€10,416 | -28.4% |
| Operating profit (loss) | 9901 | -€9,054 | -€19,950 | -€10,896 | -120% |
| Financial income | 75/76B | €6,234 | €3,073 | -€3,161 | -50.7% |
| Recurring financial income | 75 | €6,234 | €3,073 | -€3,161 | -50.7% |
| Financial charges | 65/66B | €5,562 | €5,242 | -€319 | -5.7% |
| Recurring financial charges | 65 | €5,562 | €5,242 | -€319 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,382 | -€22,120 | -€13,737 | -164% |
| Profit (loss) for the period | 9904 | -€8,382 | -€22,120 | -€13,737 | -164% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,382 | -€22,120 | -€13,737 | -164% |
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 28 October 2026 via checked.be.