Cosy4U: 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.
Cosy4U
Largest movements
- Stocks and contracts +€35,000
up €35,000 (+140%), from €25,000 to €60,000
- Cash +€9,370
up €9,370 (+33.7%), from €27,769 to €37,139
mainly Other debts (+€58,000) and Tax, wage and social debts (+€15,943)
- Financial fixed assets +€8,550
new in 2025: €8,550
- Receivables within one year +€6,997
up €6,997 (+1,063%), from €658 to €7,655
of which Trade receivables: +€6,997
- Deferred charges and accrued income -€5,610
no longer reported in 2025 (was €5,610)
- Other debts +€58,000
up €58,000 (+88.1%), from €65,831 to €123,831
- Tax, wage and social debts +€15,943
up €15,943 (+270%), from €5,898 to €21,841
of which Taxes: +€9,170
- Profit (loss) carried forward -€12,522
down €12,522 (-28.8%), from -€43,465 to -€55,987
- Gross operating margin +€74,849
up €74,849, from -€18,282 to €56,567
- Staff costs +€38,925
up €38,925 (+158%), from €24,602 to €63,527
- Other operating charges +€4,209
up €4,209 (+741%), from €568 to €4,777
- Depreciation +€1,605
new in 2025: €1,605
- Financial income +€641
up €641 (+271%), from €237 to €878
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 | €59,037 | €120,785 | +€61,748 | +105% |
| Fixed assets | 21/28 | - | €15,990 | +€15,990 | |
| Intangible fixed assets | 21 | - | €2,819 | +€2,819 | |
| Tangible fixed assets | 22/27 | - | €4,621 | +€4,621 | |
| Plant, machinery and equipment | 23 | - | €4,621 | +€4,621 | |
| Financial fixed assets | 28 | - | €8,550 | +€8,550 | |
| Current assets | 29/58 | €59,037 | €104,795 | +€45,758 | +77.5% |
| Stocks and contracts in progress | 3 | €25,000 | €60,000 | +€35,000 | +140% |
| Stocks | 30/36 | €25,000 | €60,000 | +€35,000 | +140% |
| Amounts receivable within one year | 40/41 | €658 | €7,655 | +€6,997 | +1,063% |
| Trade receivables | 40 | €658 | €7,655 | +€6,997 | +1,063% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,769 | €37,139 | +€9,370 | +33.7% |
| Deferred charges and accrued income | 490/1 | €5,610 | - | -€5,610 | |
| Total equity and liabilities | 10/49 | €59,037 | €120,785 | +€61,748 | +105% |
| Equity | 10/15 | -€18,465 | -€30,987 | -€12,522 | -67.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,465 | -€55,987 | -€12,522 | -28.8% |
| Amounts payable | 17/49 | €77,502 | €151,772 | +€74,270 | +95.8% |
| Amounts payable within one year | 42/48 | €77,502 | €151,772 | +€74,270 | +95.8% |
| Trade debts | 44 | €5,773 | €6,100 | +€327 | +5.7% |
| Suppliers | 440/4 | €5,773 | €6,100 | +€327 | +5.7% |
| Taxes, remuneration and social security | 45 | €5,898 | €21,841 | +€15,943 | +270% |
| Taxes | 450/3 | €275 | €9,445 | +€9,170 | +3,335% |
| Remuneration and social security | 454/9 | €5,623 | €12,396 | +€6,773 | +120% |
| Other amounts payable | 47/48 | €65,831 | €123,831 | +€58,000 | +88.1% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €24,602 | €63,527 | +€38,925 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,605 | +€1,605 | |
| Other operating charges | 640/8 | €568 | €4,777 | +€4,209 | +741% |
| Gross operating margin | 9900 | -€18,282 | €56,567 | +€74,849 | |
| Operating profit (loss) | 9901 | -€43,452 | -€13,342 | +€30,110 | +69.3% |
| Financial income | 75/76B | €237 | €878 | +€641 | +271% |
| Recurring financial income | 75 | €237 | €878 | +€641 | +271% |
| Financial charges | 65/66B | €249 | €58 | -€191 | -76.7% |
| Recurring financial charges | 65 | €249 | €58 | -€191 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | -€43,465 | -€12,522 | +€30,942 | +71.2% |
| Profit (loss) for the period | 9904 | -€43,465 | -€12,522 | +€30,942 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,465 | -€12,522 | +€30,942 | +71.2% |
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 13 October 2026 via checked.be.