Cosy Lunch: what changed
Cosy Lunch
Largest movements
- Cash +€10,679
up €10,679 (+35.1%), from €30,415 to €41,094
mainly Net result for the year (+€11,721) and Tax, wage and social debts (+€6,966)
- Tangible fixed assets -€5,558
down €5,558 (-66.7%), from €8,335 to €2,778
of which Furniture and vehicles: -€4,844
- Receivables within one year +€1,681
up €1,681 (+349%), from €482 to €2,163
of which Trade receivables: +€2,108
- Stocks and contracts -€930
down €930 (-17.7%), from €5,244 to €4,314
- Deferred charges and accrued income -€550
down €550 (-99.7%), from €552 to €2
- Tax, wage and social debts +€6,966
up €6,966 (+127%), from €5,489 to €12,455
of which Taxes: +€3,518
- Other debts +€4,892
up €4,892 (+55.9%), from €8,746 to €13,637
- Short-term financial debts -€3,269
no longer reported in 2025 (was €3,269)
- Profit (loss) carried forward -€1,856
no longer reported in 2025 (was €1,856)
- Debts after one year -€1,671
no longer reported in 2025 (was €1,671)
- Staff costs +€8,484
up €8,484 (+24.0%), from €35,376 to €43,860
- Gross operating margin +€8,174
up €8,174 (+14.4%), from €56,860 to €65,034
- Depreciation -€5,466
down €5,466 (-72.3%), from €7,564 to €2,098
- Taxes +€1,246
up €1,246 (+31.9%), from €3,906 to €5,152
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,329 | €50,650 | +€5,322 | +11.7% |
| Fixed assets | 21/28 | €8,635 | €3,078 | -€5,558 | -64.4% |
| Tangible fixed assets | 22/27 | €8,335 | €2,778 | -€5,558 | -66.7% |
| Furniture and vehicles | 24 | €7,503 | €2,659 | -€4,844 | -64.6% |
| Other tangible fixed assets | 26 | €833 | €119 | -€714 | -85.7% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €36,693 | €47,573 | +€10,879 | +29.6% |
| Stocks and contracts in progress | 3 | €5,244 | €4,314 | -€930 | -17.7% |
| Stocks | 30/36 | €5,244 | €4,314 | -€930 | -17.7% |
| Amounts receivable within one year | 40/41 | €482 | €2,163 | +€1,681 | +349% |
| Trade receivables | 40 | - | €2,108 | +€2,108 | |
| Other amounts receivable | 41 | €482 | €55 | -€427 | -88.7% |
| Cash at bank and in hand | 54/58 | €30,415 | €41,094 | +€10,679 | +35.1% |
| Deferred charges and accrued income | 490/1 | €552 | €2 | -€550 | -99.7% |
| Total equity and liabilities | 10/49 | €45,329 | €50,650 | +€5,322 | +11.7% |
| Equity | 10/15 | €22,316 | €20,460 | -€1,856 | -8.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,856 | - | -€1,856 | |
| Amounts payable | 17/49 | €23,013 | €30,190 | +€7,177 | +31.2% |
| Amounts payable after more than one year | 17 | €1,671 | - | -€1,671 | |
| Financial debts | 170/4 | €1,671 | - | -€1,671 | |
| Amounts payable within one year | 42/48 | €21,342 | €30,190 | +€8,848 | +41.5% |
| Financial debts | 43 | €3,269 | - | -€3,269 | |
| Credit institutions | 430/8 | €3,269 | - | -€3,269 | |
| Trade debts | 44 | €3,839 | €4,098 | +€259 | +6.7% |
| Suppliers | 440/4 | €412 | €4,098 | +€3,686 | +895% |
| Bills of exchange payable | 441 | €3,427 | - | -€3,427 | |
| Taxes, remuneration and social security | 45 | €5,489 | €12,455 | +€6,966 | +127% |
| Taxes | 450/3 | €3,712 | €7,230 | +€3,518 | +94.8% |
| Remuneration and social security | 454/9 | €1,777 | €5,226 | +€3,449 | +194% |
| Other amounts payable | 47/48 | €8,746 | €13,637 | +€4,892 | +55.9% |
| Remuneration, social security and pensions | 62 | €35,376 | €43,860 | +€8,484 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,564 | €2,098 | -€5,466 | -72.3% |
| Other operating charges | 640/8 | €777 | €1,403 | +€626 | +80.5% |
| Non-recurring operating charges | 66A | - | €311 | +€311 | |
| Gross operating margin | 9900 | €56,860 | €65,034 | +€8,174 | +14.4% |
| Operating profit (loss) | 9901 | €13,143 | €17,362 | +€4,219 | +32.1% |
| Financial income | 75/76B | €488 | €15 | -€473 | -97.0% |
| Recurring financial income | 75 | €15 | €15 | -€0 | -0.5% |
| Non-recurring financial income | 76B | €473 | - | -€473 | |
| Financial charges | 65/66B | €979 | €503 | -€476 | -48.6% |
| Recurring financial charges | 65 | €979 | €503 | -€476 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €12,652 | €16,873 | +€4,221 | +33.4% |
| Income taxes | 67/77 | €3,906 | €5,152 | +€1,246 | +31.9% |
| Profit (loss) for the period | 9904 | €8,746 | €11,721 | +€2,975 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,746 | €11,721 | +€2,975 | +34.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.