COSY PASTA: what changed
COSY PASTA
Largest movements
- Receivables within one year +€77,220
up €77,220 (+58.5%), from €131,946 to €209,166
of which Other amounts receivable: +€84,425
- Cash +€7,815
up €7,815 (+39.4%), from €19,841 to €27,656
mainly Other debts (+€152,581) and Net result for the year (+€31,344)
- Other debts +€152,581
up €152,581 (+15,714%), from €971 to €153,552
- Trade debts -€75,905
down €75,905 (-43.4%), from €174,740 to €98,834
- Profit (loss) carried forward +€31,344
up €31,344 (+19.1%), from €164,417 to €195,761
- Tax, wage and social debts -€25,672
down €25,672 (-25.5%), from €100,734 to €75,062
of which Remuneration and social security: -€20,299
- Turnover -€684,968
no longer reported in 2024 (was €684,968)
- Purchases and services -€527,679
no longer reported in 2024 (was €527,679)
- Gross operating margin +€33,818
up €33,818 (+20.7%), from €163,292 to €197,111
- Staff costs -€20,794
down €20,794 (-11.2%), from €186,402 to €165,608
- Financial charges -€11,213
down €11,213 (-85.4%), from €13,123 to €1,910
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €461,322 | €543,670 | +€82,348 | +17.9% |
| Fixed assets | 21/28 | €15,640 | €13,576 | -€2,064 | -13.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,620 | €1,556 | -€2,064 | -57.0% |
| Plant, machinery and equipment | 23 | €2,600 | €852 | -€1,748 | -67.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,020 | €704 | -€316 | -31.0% |
| Financial fixed assets | 28 | €12,020 | €12,020 | = | 0.0% |
| Current assets | 29/58 | €445,681 | €530,094 | +€84,412 | +18.9% |
| Amounts receivable after more than one year | 29 | €290,000 | €290,000 | = | 0.0% |
| Other amounts receivable | 291 | €290,000 | €290,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,895 | €3,272 | -€623 | -16.0% |
| Stocks | 30/36 | €3,895 | €3,272 | -€623 | -16.0% |
| Amounts receivable within one year | 40/41 | €131,946 | €209,166 | +€77,220 | +58.5% |
| Trade receivables | 40 | €13,857 | €6,652 | -€7,205 | -52.0% |
| Other amounts receivable | 41 | €118,088 | €202,513 | +€84,425 | +71.5% |
| Cash at bank and in hand | 54/58 | €19,841 | €27,656 | +€7,815 | +39.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €461,322 | €543,670 | +€82,348 | +17.9% |
| Equity | 10/15 | €184,877 | €216,221 | +€31,344 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,417 | €195,761 | +€31,344 | +19.1% |
| Amounts payable | 17/49 | €276,445 | €327,449 | +€51,004 | +18.4% |
| Amounts payable within one year | 42/48 | €276,445 | €327,449 | +€51,004 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €174,740 | €98,834 | -€75,905 | -43.4% |
| Suppliers | 440/4 | €174,740 | €98,834 | -€75,905 | -43.4% |
| Taxes, remuneration and social security | 45 | €100,734 | €75,062 | -€25,672 | -25.5% |
| Taxes | 450/3 | €30,731 | €25,358 | -€5,373 | -17.5% |
| Remuneration and social security | 454/9 | €70,003 | €49,704 | -€20,299 | -29.0% |
| Other amounts payable | 47/48 | €971 | €153,552 | +€152,581 | +15,714% |
| Turnover | 70 | €684,968 | - | -€684,968 | |
| Goods, raw materials, services and sundry goods | 60/61 | €527,679 | - | -€527,679 | |
| Remuneration, social security and pensions | 62 | €186,402 | €165,608 | -€20,794 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,928 | €2,064 | -€3,864 | -65.2% |
| Other operating charges | 640/8 | €4,352 | €3,718 | -€634 | -14.6% |
| Gross operating margin | 9900 | €163,292 | €197,111 | +€33,818 | +20.7% |
| Operating profit (loss) | 9901 | -€33,389 | €25,721 | +€59,110 | |
| Financial income | 75/76B | €8,266 | €8,314 | +€48 | +0.6% |
| Recurring financial income | 75 | €8,266 | €8,314 | +€48 | +0.6% |
| Financial charges | 65/66B | €13,123 | €1,910 | -€11,213 | -85.4% |
| Recurring financial charges | 65 | €13,123 | €1,910 | -€11,213 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | -€38,247 | €32,125 | +€70,371 | |
| Income taxes | 67/77 | €202 | €780 | +€578 | +287% |
| Profit (loss) for the period | 9904 | -€38,448 | €31,344 | +€69,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,448 | €31,344 | +€69,793 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.