COSYREST: 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.
COSYREST
Largest movements
- Cash +€4,384
up €4,384 (+60.8%), from €7,215 to €11,599
mainly Trade debts (+€3,227) and Net result for the year (+€1,157)
- Trade debts +€3,227
up €3,227 (+2561.1%), from €126 to €3,353
- Gross operating margin -€1,277
down €1,277 (-21.8%), from €5,853 to €4,576
- Other operating charges +€156
up €156 (+4.9%), from €3,197 to €3,353
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,315 | €119,699 | +€4,384 | +3.8% |
| Fixed assets | 21/28 | €108,100 | €108,100 | = | 0.0% |
| Tangible fixed assets | 22/27 | €108,100 | €108,100 | = | 0.0% |
| Land and buildings | 22 | €108,100 | €108,100 | = | 0.0% |
| Current assets | 29/58 | €7,215 | €11,599 | +€4,384 | +60.8% |
| Cash at bank and in hand | 54/58 | €7,215 | €11,599 | +€4,384 | +60.8% |
| Total equity and liabilities | 10/49 | €115,315 | €119,699 | +€4,384 | +3.8% |
| Equity | 10/15 | €25,364 | €26,521 | +€1,157 | +4.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Legal reserve | 130 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,636 | -€78,479 | +€1,157 | +1.5% |
| Amounts payable | 17/49 | €89,951 | €93,178 | +€3,227 | +3.6% |
| Amounts payable within one year | 42/48 | €89,951 | €93,178 | +€3,227 | +3.6% |
| Trade debts | 44 | €126 | €3,353 | +€3,227 | +2561.1% |
| Suppliers | 440/4 | €126 | €3,353 | +€3,227 | +2561.1% |
| Other amounts payable | 47/48 | €89,825 | €89,825 | = | 0.0% |
| Other operating charges | 640/8 | €3,197 | €3,353 | +€156 | +4.9% |
| Gross operating margin | 9900 | €5,853 | €4,576 | -€1,277 | -21.8% |
| Operating profit (loss) | 9901 | €2,656 | €1,223 | -€1,433 | -53.9% |
| Financial charges | 65/66B | €66 | €66 | = | 0.0% |
| Recurring financial charges | 65 | €66 | €66 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,590 | €1,157 | -€1,433 | -55.3% |
| Profit (loss) for the period | 9904 | €2,590 | €1,157 | -€1,433 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,590 | €1,157 | -€1,433 | -55.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.