CÔTE À L'OST: what changed
CÔTE À L'OST
Largest movements
- Receivables within one year +€12,748
up €12,748 (+9.9%), from €128,789 to €141,537
- Tangible fixed assets -€10,835
down €10,835 (-10.1%), from €106,989 to €96,154
of which Furniture and vehicles: -€5,834
- Profit (loss) carried forward +€35,769
up €35,769 (+31.3%), from €114,103 to €149,872
- Tax, wage and social debts -€15,833
down €15,833 (-49.4%), from €32,020 to €16,187
of which Taxes: -€14,811
- Debts after one year -€14,551
down €14,551 (-24.7%), from €58,800 to €44,249
- Trade debts -€8,641
down €8,641 (-45.7%), from €18,892 to €10,251
- Current portion of long-term debt +€4,082
up €4,082 (+63.9%), from €6,387 to €10,469
- Gross operating margin -€36,778
down €36,778 (-30.6%), from €120,261 to €83,483
- Taxes -€14,035
down €14,035 (-55.3%), from €25,397 to €11,362
- Staff costs -€8,826
down €8,826 (-32.3%), from €27,336 to €18,510
- Depreciation +€4,745
up €4,745 (+77.9%), from €6,089 to €10,834
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,312 | €239,782 | +€1,470 | +0.6% |
| Fixed assets | 21/28 | €106,989 | €96,154 | -€10,835 | -10.1% |
| Tangible fixed assets | 22/27 | €106,989 | €96,154 | -€10,835 | -10.1% |
| Land and buildings | 22 | €95,300 | €90,299 | -€5,001 | -5.2% |
| Furniture and vehicles | 24 | €11,689 | €5,855 | -€5,834 | -49.9% |
| Current assets | 29/58 | €131,323 | €143,628 | +€12,305 | +9.4% |
| Amounts receivable within one year | 40/41 | €128,789 | €141,537 | +€12,748 | +9.9% |
| Other amounts receivable | 41 | €128,789 | €141,537 | +€12,748 | +9.9% |
| Cash at bank and in hand | 54/58 | €530 | - | -€530 | |
| Deferred charges and accrued income | 490/1 | €2,004 | €2,091 | +€87 | +4.3% |
| Total equity and liabilities | 10/49 | €238,312 | €239,782 | +€1,470 | +0.6% |
| Equity | 10/15 | €122,213 | €157,982 | +€35,769 | +29.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,103 | €149,872 | +€35,769 | +31.3% |
| Amounts payable | 17/49 | €116,099 | €81,800 | -€34,299 | -29.5% |
| Amounts payable after more than one year | 17 | €58,800 | €44,249 | -€14,551 | -24.7% |
| Financial debts | 170/4 | €58,800 | €44,249 | -€14,551 | -24.7% |
| Amounts payable within one year | 42/48 | €57,299 | €37,551 | -€19,748 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €6,387 | €10,469 | +€4,082 | +63.9% |
| Financial debts | 43 | - | €644 | +€644 | |
| Credit institutions | 430/8 | - | €644 | +€644 | |
| Trade debts | 44 | €18,892 | €10,251 | -€8,641 | -45.7% |
| Suppliers | 440/4 | €18,892 | €10,251 | -€8,641 | -45.7% |
| Taxes, remuneration and social security | 45 | €32,020 | €16,187 | -€15,833 | -49.4% |
| Taxes | 450/3 | €29,668 | €14,857 | -€14,811 | -49.9% |
| Remuneration and social security | 454/9 | €2,352 | €1,330 | -€1,022 | -43.5% |
| Remuneration, social security and pensions | 62 | €27,336 | €18,510 | -€8,826 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,089 | €10,834 | +€4,745 | +77.9% |
| Other operating charges | 640/8 | €5,274 | €4,321 | -€953 | -18.1% |
| Gross operating margin | 9900 | €120,261 | €83,483 | -€36,778 | -30.6% |
| Operating profit (loss) | 9901 | €81,562 | €49,818 | -€31,744 | -38.9% |
| Financial charges | 65/66B | €2,840 | €2,686 | -€154 | -5.4% |
| Recurring financial charges | 65 | €2,840 | €2,686 | -€154 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €78,722 | €47,132 | -€31,590 | -40.1% |
| Income taxes | 67/77 | €25,397 | €11,362 | -€14,035 | -55.3% |
| Profit (loss) for the period | 9904 | €53,325 | €35,770 | -€17,555 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,325 | €35,770 | -€17,555 | -32.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.