COSY@TABLE: what changed
Two fiscal 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.
What changed
COSY@TABLE
NACE 46.150, Agents in the wholesale of furniture, household goods and hardware
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€170,649
2024 · €189,854-€19,204
Equity
€13.0m
2024 · €12.8m+€128,012
Cash
€45,639
2024 · €79,955-€34,316
Balance sheet total
€13.2m
2024 · €13.5m-€276,390
Largest movements
Assets
- Receivables after one year -€364,349
down €364,349 (-15.8%), from €2.3m to €1.9m
- Receivables within one year +€324,709
up €324,709 (+22.3%), from €1.5m to €1.8m
of which Other amounts receivable: +€351,671
- Tangible fixed assets -€200,133
down €200,133 (-2.2%), from €9.1m to €8.9m
of which Land and buildings: -€232,538
Equity and liabilities
- Current portion of long-term debt -€432,644
down €432,644 (-100.0%), from €432,644 to €0
- Reserves +€140,248
up €140,248 (+3.0%), from €4.6m to €4.8m
of which Distributable reserves: +€140,248
Income statement
- Gross operating margin -€85,836
down €85,836 (-6.6%), from €1.3m to €1.2m
- Write-downs -€73,976
down €73,976, from €0 to -€73,976
- Taxes +€38,035
up €38,035 (+845.2%), from €4,500 to €42,535
- Other operating charges -€18,324
down €18,324 (-14.9%), from €123,322 to €104,998
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.
Result 2024
€189,854
Gross operating margin
-€85,836
Staff costs
-€7,330
Depreciation
+€5,760
Write-downs
+€73,976
Other operating charges
+€18,324
Financial income
+€6,946
Financial charges
+€6,991
Taxes
-€38,035
Result 2025
€170,649
Cash bridge derived
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.
From operations
+€542,736
Investment
-€101,771
Financing
-€475,281
Cash 2024
€79,955
From operations (derived)
+€542,736
Net result for the year
+€170,649
Depreciation
+€304,257
Receivables after one year
+€364,349
Receivables within one year
-€324,709
Deferred charges and accrued income
-€52
Trade debts
+€5,062
Tax, wage and social debts
+€18,297
Other debts
+€3,766
Accrued charges and deferred income
+€1,116
Investment (derived)
-€101,771
Investment in fixed assets (net)
-€101,771
Financing
-€475,281
Current portion of long-term debt
-€432,644
Contributions, distributions and other
-€42,637
Cash 2025
€45,639
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,503,581 | €13,227,191 | -€276,390 | -2.0% |
| Fixed assets | 21/28 | €9,669,481 | €9,466,996 | -€202,485 | -2.1% |
| Tangible fixed assets | 22/27 | €9,064,009 | €8,863,876 | -€200,133 | -2.2% |
| Land and buildings | 22 | €8,843,887 | €8,611,349 | -€232,538 | -2.6% |
| Plant, machinery and equipment | 23 | €95,391 | €127,797 | +€32,406 | +34.0% |
| Other tangible fixed assets | 26 | €31,730 | €31,730 | = | 0.0% |
| Assets under construction and advance payments | 27 | €93,000 | €93,000 | = | 0.0% |
| Financial fixed assets | 28 | €605,473 | €603,120 | -€2,353 | -0.4% |
| Current assets | 29/58 | €3,834,100 | €3,760,195 | -€73,905 | -1.9% |
| Amounts receivable after more than one year | 29 | €2,299,228 | €1,934,879 | -€364,349 | -15.8% |
| Other amounts receivable | 291 | €2,299,228 | €1,934,879 | -€364,349 | -15.8% |
| Amounts receivable within one year | 40/41 | €1,454,059 | €1,778,769 | +€324,709 | +22.3% |
| Trade receivables | 40 | €147,507 | €120,545 | -€26,962 | -18.3% |
| Other amounts receivable | 41 | €1,306,553 | €1,658,224 | +€351,671 | +26.9% |
| Cash at bank and in hand | 54/58 | €79,955 | €45,639 | -€34,316 | -42.9% |
| Deferred charges and accrued income | 490/1 | €857 | €908 | +€52 | +6.0% |
| Total equity and liabilities | 10/49 | €13,503,581 | €13,227,191 | -€276,390 | -2.0% |
| Equity | 10/15 | €12,828,449 | €12,956,461 | +€128,012 | +1.0% |
| Contributions | 10/11 | €5,088,945 | €5,088,945 | = | 0.0% |
| Revaluation surpluses | 12 | €3,100,000 | €3,100,000 | = | 0.0% |
| Reserves | 13 | €4,627,269 | €4,767,517 | +€140,248 | +3.0% |
| Tax-exempt reserves | 132 | €271,098 | €271,098 | = | 0.0% |
| Distributable reserves | 133 | €4,356,171 | €4,496,418 | +€140,248 | +3.2% |
| Profit (loss) carried forward | 14 | €12,235 | €0 | -€12,235 | -100.0% |
| Amounts payable | 17/49 | €675,133 | €270,730 | -€404,403 | -59.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €622,480 | €216,961 | -€405,519 | -65.1% |
| Current portion of amounts payable after more than one year | 42 | €432,644 | €0 | -€432,644 | -100.0% |
| Trade debts | 44 | €8,364 | €13,427 | +€5,062 | +60.5% |
| Suppliers | 440/4 | €8,364 | €13,427 | +€5,062 | +60.5% |
| Taxes, remuneration and social security | 45 | €142,601 | €160,898 | +€18,297 | +12.8% |
| Taxes | 450/3 | €14,375 | €16,932 | +€2,557 | +17.8% |
| Remuneration and social security | 454/9 | €128,226 | €143,966 | +€15,739 | +12.3% |
| Other amounts payable | 47/48 | €38,871 | €42,637 | +€3,766 | +9.7% |
| Accrued charges and deferred income | 492/3 | €52,652 | €53,768 | +€1,116 | +2.1% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €701,936 | €709,266 | +€7,330 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310,017 | €304,257 | -€5,760 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€73,976 | -€73,976 | |
| Other operating charges | 640/8 | €123,322 | €104,998 | -€18,324 | -14.9% |
| Gross operating margin | 9900 | €1,294,815 | €1,208,979 | -€85,836 | -6.6% |
| Operating profit (loss) | 9901 | €159,541 | €164,435 | +€4,894 | +3.1% |
| Financial income | 75/76B | €47,272 | €54,218 | +€6,946 | +14.7% |
| Recurring financial income | 75 | €47,272 | €54,215 | +€6,943 | +14.7% |
| Non-recurring financial income | 76B | - | €3 | +€3 | |
| Financial charges | 65/66B | €12,459 | €5,469 | -€6,991 | -56.1% |
| Recurring financial charges | 65 | €12,459 | €5,469 | -€6,991 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €194,354 | €213,184 | +€18,831 | +9.7% |
| Income taxes | 67/77 | €4,500 | €42,535 | +€38,035 | +845.2% |
| Profit (loss) for the period | 9904 | €189,854 | €170,649 | -€19,204 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €189,854 | €170,649 | -€19,204 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.