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
- Cash -€49,250
down €49,250 (-72.0%), from €68,369 to €19,118
mainly Net result for the year (-€24,580) and Trade debts (-€17,639)
- Tangible fixed assets +€7,500
up €7,500 (+60.0%), from €12,500 to €20,000
of which Other tangible fixed assets: +€20,000
- Profit (loss) carried forward -€24,580
down €24,580 (-31.2%), from €78,776 to €54,195
- Trade debts -€17,639
down €17,639 (-96.0%), from €18,368 to €729
- Other debts +€9,689
up €9,689 (+184%), from €5,276 to €14,965
- Tax, wage and social debts -€9,228
down €9,228 (-47.8%), from €19,300 to €10,072
of which Remuneration and social security: -€7,922
- Gross operating margin -€60,158
down €60,158, from €47,822 to -€12,336
- Taxes -€10,072
no longer reported in 2025 (was €10,072)
- Depreciation +€5,000
new in 2025: €5,000
- Other operating charges +€4,397
up €4,397, from €0 to €4,397
- Financial charges +€2,693
up €2,693 (+1,754%), from €154 to €2,847
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 | €123,720 | €81,962 | -€41,759 | -33.8% |
| Fixed assets | 21/28 | €20,500 | €28,000 | +€7,500 | +36.6% |
| Tangible fixed assets | 22/27 | €12,500 | €20,000 | +€7,500 | +60.0% |
| Land and buildings | 22 | €12,500 | - | -€12,500 | |
| Other tangible fixed assets | 26 | - | €20,000 | +€20,000 | |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €103,220 | €53,962 | -€49,259 | -47.7% |
| Amounts receivable within one year | 40/41 | €33,910 | €33,902 | -€8 | 0.0% |
| Trade receivables | 40 | €33,643 | €33,537 | -€106 | -0.3% |
| Other amounts receivable | 41 | €267 | €365 | +€97 | +36.4% |
| Cash at bank and in hand | 54/58 | €68,369 | €19,118 | -€49,250 | -72.0% |
| Deferred charges and accrued income | 490/1 | €941 | €941 | = | 0.0% |
| Total equity and liabilities | 10/49 | €123,720 | €81,962 | -€41,759 | -33.8% |
| Equity | 10/15 | €80,776 | €56,195 | -€24,580 | -30.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,776 | €54,195 | -€24,580 | -31.2% |
| Amounts payable | 17/49 | €42,945 | €25,766 | -€17,179 | -40.0% |
| Amounts payable within one year | 42/48 | €42,945 | €25,766 | -€17,179 | -40.0% |
| Trade debts | 44 | €18,368 | €729 | -€17,639 | -96.0% |
| Suppliers | 440/4 | €18,368 | €729 | -€17,639 | -96.0% |
| Taxes, remuneration and social security | 45 | €19,300 | €10,072 | -€9,228 | -47.8% |
| Taxes | 450/3 | €11,379 | €10,072 | -€1,306 | -11.5% |
| Remuneration and social security | 454/9 | €7,922 | - | -€7,922 | |
| Other amounts payable | 47/48 | €5,276 | €14,965 | +€9,689 | +184% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €0 | €4,397 | +€4,397 | |
| Gross operating margin | 9900 | €47,822 | -€12,336 | -€60,158 | |
| Operating profit (loss) | 9901 | €47,822 | -€21,734 | -€69,555 | |
| Financial charges | 65/66B | €154 | €2,847 | +€2,693 | +1,754% |
| Recurring financial charges | 65 | €154 | €2,847 | +€2,693 | +1,754% |
| Profit (loss) for the period before taxes | 9903 | €47,668 | -€24,580 | -€72,248 | |
| Income taxes | 67/77 | €10,072 | - | -€10,072 | |
| Profit (loss) for the period | 9904 | €37,596 | -€24,580 | -€62,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,596 | -€24,580 | -€62,176 |
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 31 October 2026 via checked.be.