Cosycom: 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.
Cosycom
Largest movements
- Cash +€27,511
up €27,511 (+41.6%), from €66,116 to €93,627
mainly Net result for the year (+€28,555) and Depreciation (+€17,923)
- Tangible fixed assets +€9,931
up €9,931 (+1.9%), from €529,826 to €539,757
of which Land and buildings: +€9,237
- Receivables within one year +€6,495
up €6,495 (+271%), from €2,395 to €8,890
of which Other amounts receivable: +€8,890
- Reserves +€28,554
up €28,554 (+7.4%), from €385,167 to €413,721
of which Distributable reserves: +€28,554
- Accrued charges and deferred income +€17,809
new in 2025: €17,809
- Gross operating margin +€32,216
up €32,216 (+48.6%), from €66,346 to €98,562
- Financial charges +€17,709
up €17,709 (+7,084%), from €250 to €17,959
- Taxes +€6,106
up €6,106 (+77.7%), from €7,859 to €13,965
- Other operating charges -€2,211
down €2,211 (-9.9%), from €22,371 to €20,160
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 | €598,337 | €642,274 | +€43,937 | +7.3% |
| Fixed assets | 21/28 | €529,826 | €539,757 | +€9,931 | +1.9% |
| Tangible fixed assets | 22/27 | €529,826 | €539,757 | +€9,931 | +1.9% |
| Land and buildings | 22 | €529,182 | €538,419 | +€9,237 | +1.7% |
| Furniture and vehicles | 24 | €644 | €1,338 | +€694 | +108% |
| Current assets | 29/58 | €68,511 | €102,517 | +€34,006 | +49.6% |
| Amounts receivable within one year | 40/41 | €2,395 | €8,890 | +€6,495 | +271% |
| Trade receivables | 40 | €2,395 | - | -€2,395 | |
| Other amounts receivable | 41 | - | €8,890 | +€8,890 | |
| Cash at bank and in hand | 54/58 | €66,116 | €93,627 | +€27,511 | +41.6% |
| Total equity and liabilities | 10/49 | €598,337 | €642,274 | +€43,937 | +7.3% |
| Equity | 10/15 | €458,556 | €487,110 | +€28,554 | +6.2% |
| Contributions | 10/11 | €61,503 | €61,503 | -€0 | 0.0% |
| Capital | 10 | €61,503 | €61,503 | -€0 | 0.0% |
| Issued capital | 100 | €61,503 | €61,503 | -€0 | 0.0% |
| Reserves | 13 | €385,167 | €413,721 | +€28,554 | +7.4% |
| Non-distributable reserves | 130/1 | €67,675 | €67,675 | -€0 | 0.0% |
| Legal reserve | 130 | €67,675 | €67,675 | -€0 | 0.0% |
| Distributable reserves | 133 | €317,492 | €346,046 | +€28,554 | +9.0% |
| Profit (loss) carried forward | 14 | €11,886 | €11,887 | +€1 | 0.0% |
| Amounts payable | 17/49 | €139,781 | €155,164 | +€15,383 | +11.0% |
| Amounts payable within one year | 42/48 | €139,781 | €137,355 | -€2,426 | -1.7% |
| Trade debts | 44 | - | €366 | +€366 | |
| Suppliers | 440/4 | - | €366 | +€366 | |
| Taxes, remuneration and social security | 45 | €15,989 | €14,885 | -€1,104 | -6.9% |
| Taxes | 450/3 | €12,089 | €7,085 | -€5,004 | -41.4% |
| Remuneration and social security | 454/9 | €3,900 | €7,800 | +€3,900 | +100% |
| Other amounts payable | 47/48 | €123,792 | €122,103 | -€1,689 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €17,809 | +€17,809 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,346 | €17,923 | +€577 | +3.3% |
| Other operating charges | 640/8 | €22,371 | €20,160 | -€2,211 | -9.9% |
| Gross operating margin | 9900 | €66,346 | €98,562 | +€32,216 | +48.6% |
| Operating profit (loss) | 9901 | €26,629 | €60,479 | +€33,850 | +127% |
| Financial charges | 65/66B | €250 | €17,959 | +€17,709 | +7,084% |
| Recurring financial charges | 65 | €250 | €17,959 | +€17,709 | +7,084% |
| Profit (loss) for the period before taxes | 9903 | €26,379 | €42,520 | +€16,141 | +61.2% |
| Income taxes | 67/77 | €7,859 | €13,965 | +€6,106 | +77.7% |
| Profit (loss) for the period | 9904 | €18,520 | €28,555 | +€10,035 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,520 | €28,555 | +€10,035 | +54.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.