COSY PROPERTIES: 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 PROPERTIES
Largest movements
- Stocks and contracts +€2.4m
new in 2025: €2.4m
- Tangible fixed assets -€1.3m
no longer reported in 2025 (was €1.3m)
- Receivables within one year +€59,000
up €59,000 (+64.9%), from €90,920 to €149,920
- Current portion of long-term debt +€803,533
up €803,533 (+74.7%), from €1.1m to €1.9m
- Other debts +€280,500
up €280,500 (+224%), from €125,000 to €405,500
- Trade debts +€44,458
up €44,458 (+26.2%), from €169,405 to €213,863
- Short-term financial debts +€28,491
up €28,491 (+38.3%), from €74,424 to €102,915
- Gross operating margin +€79,658
up €79,658 (+1,168%), from €6,822 to €86,480
- Financial charges +€28,013
up €28,013 (+65.7%), from €42,612 to €70,625
- Purchases and services +€18,845
up €18,845 (+169%), from €11,178 to €30,023
- Other operating charges -€2,308
down €2,308 (-15.6%), from €14,760 to €12,452
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 | €1,406,802 | €2,567,187 | +€1.2m | +82.5% |
| Fixed assets | 21/28 | €1,315,124 | - | -€1.3m | |
| Tangible fixed assets | 22/27 | €1,315,124 | - | -€1.3m | |
| Land and buildings | 22 | €1,315,124 | - | -€1.3m | |
| Current assets | 29/58 | €91,678 | €2,567,187 | +€2.5m | +2,700% |
| Stocks and contracts in progress | 3 | - | €2,415,377 | +€2.4m | |
| Stocks | 30/36 | - | €2,415,377 | +€2.4m | |
| Amounts receivable within one year | 40/41 | €90,920 | €149,920 | +€59,000 | +64.9% |
| Other amounts receivable | 41 | €90,920 | €149,920 | +€59,000 | +64.9% |
| Cash at bank and in hand | 54/58 | €758 | €732 | -€26 | -3.4% |
| Deferred charges and accrued income | 490/1 | - | €1,158 | +€1,158 | |
| Total equity and liabilities | 10/49 | €1,406,802 | €2,567,187 | +€1.2m | +82.5% |
| Equity | 10/15 | -€37,676 | -€34,273 | +€3,403 | +9.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,676 | -€84,273 | +€3,403 | +3.9% |
| Amounts payable | 17/49 | €1,444,478 | €2,601,460 | +€1.2m | +80.1% |
| Amounts payable within one year | 42/48 | €1,444,478 | €2,601,460 | +€1.2m | +80.1% |
| Current portion of amounts payable after more than one year | 42 | €1,075,649 | €1,879,182 | +€803,533 | +74.7% |
| Financial debts | 43 | €74,424 | €102,915 | +€28,491 | +38.3% |
| Credit institutions | 430/8 | €74,424 | €102,915 | +€28,491 | +38.3% |
| Trade debts | 44 | €169,405 | €213,863 | +€44,458 | +26.2% |
| Suppliers | 440/4 | €169,405 | €213,863 | +€44,458 | +26.2% |
| Other amounts payable | 47/48 | €125,000 | €405,500 | +€280,500 | +224% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,178 | €30,023 | +€18,845 | +169% |
| Other operating charges | 640/8 | €14,760 | €12,452 | -€2,308 | -15.6% |
| Gross operating margin | 9900 | €6,822 | €86,480 | +€79,658 | +1,168% |
| Operating profit (loss) | 9901 | -€7,938 | €74,028 | +€81,966 | |
| Financial charges | 65/66B | €42,612 | €70,625 | +€28,013 | +65.7% |
| Recurring financial charges | 65 | €42,612 | €70,625 | +€28,013 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | -€50,550 | €3,403 | +€53,953 | |
| Profit (loss) for the period | 9904 | -€50,550 | €3,403 | +€53,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,550 | €3,403 | +€53,953 |
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 16 October 2026 via checked.be.