Cota: 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.
Cota
Largest movements
- Cash +€63,934
up €63,934 (+39.8%), from €160,440 to €224,373
mainly Depreciation (+€59,131) and Other debts (+€14,628)
- Tangible fixed assets -€59,131
down €59,131 (-6.4%), from €923,954 to €864,823
- Other debts +€14,628
up €14,628 (+43.0%), from €33,997 to €48,625
- Gross operating margin +€7,296
up €7,296 (+8.1%), from €89,709 to €97,006
- Other operating charges +€5,213
up €5,213 (+37.0%), from €14,101 to €19,314
- Taxes -€1,891
down €1,891 (-13.6%), from €13,946 to €12,054
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 | €1,090,923 | €1,095,778 | +€4,855 | +0.4% |
| Fixed assets | 21/28 | €924,030 | €864,899 | -€59,131 | -6.4% |
| Tangible fixed assets | 22/27 | €923,954 | €864,823 | -€59,131 | -6.4% |
| Land and buildings | 22 | €923,954 | €864,823 | -€59,131 | -6.4% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €166,893 | €230,879 | +€63,986 | +38.3% |
| Amounts receivable within one year | 40/41 | €5,252 | €5,252 | = | 0.0% |
| Other amounts receivable | 41 | €5,252 | €5,252 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €160,440 | €224,373 | +€63,934 | +39.8% |
| Deferred charges and accrued income | 490/1 | €1,201 | €1,254 | +€53 | +4.4% |
| Total equity and liabilities | 10/49 | €1,090,923 | €1,095,778 | +€4,855 | +0.4% |
| Equity | 10/15 | €897,989 | €895,516 | -€2,473 | -0.3% |
| Contributions | 10/11 | €124,760 | €124,760 | = | 0.0% |
| Reserves | 13 | €690,191 | €687,714 | -€2,477 | -0.4% |
| Non-distributable reserves | 130/1 | €12,428 | €12,428 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,428 | €12,428 | = | 0.0% |
| Tax-exempt reserves | 132 | €312,342 | €297,406 | -€14,937 | -4.8% |
| Distributable reserves | 133 | €365,420 | €377,880 | +€12,460 | +3.4% |
| Profit (loss) carried forward | 14 | €83,038 | €83,042 | +€4 | 0.0% |
| Provisions and deferred taxes | 16 | €137,435 | €129,487 | -€7,948 | -5.8% |
| Deferred taxes | 168 | €137,435 | €129,487 | -€7,948 | -5.8% |
| Amounts payable | 17/49 | €55,499 | €70,775 | +€15,276 | +27.5% |
| Amounts payable within one year | 42/48 | €55,345 | €70,621 | +€15,276 | +27.6% |
| Trade debts | 44 | €20,095 | €20,676 | +€581 | +2.9% |
| Suppliers | 440/4 | €20,095 | €20,676 | +€581 | +2.9% |
| Taxes, remuneration and social security | 45 | €1,253 | €1,321 | +€68 | +5.4% |
| Taxes | 450/3 | €1,253 | €1,321 | +€68 | +5.4% |
| Other amounts payable | 47/48 | €33,997 | €48,625 | +€14,628 | +43.0% |
| Accrued charges and deferred income | 492/3 | €154 | €154 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,823 | €59,131 | -€692 | -1.2% |
| Other operating charges | 640/8 | €14,101 | €19,314 | +€5,213 | +37.0% |
| Gross operating margin | 9900 | €89,709 | €97,006 | +€7,296 | +8.1% |
| Operating profit (loss) | 9901 | €15,785 | €18,561 | +€2,776 | +17.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €437 | €427 | -€10 | -2.2% |
| Recurring financial charges | 65 | €437 | €427 | -€10 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €15,348 | €18,133 | +€2,785 | +18.1% |
| Transfer from deferred taxes | 780 | €7,948 | €7,948 | = | 0.0% |
| Income taxes | 67/77 | €13,946 | €12,054 | -€1,891 | -13.6% |
| Profit (loss) for the period | 9904 | €9,351 | €14,027 | +€4,677 | +50.0% |
| Transfer from tax-exempt reserves | 789 | €14,937 | €14,937 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,287 | €28,964 | +€4,677 | +19.3% |
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 29 September 2026 via checked.be.