COTECTURE: 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.
COTECTURE
Largest movements
- Cash +€7,053
up €7,053 (+1692.6%), from €417 to €7,469
mainly Other debts (+€13,275) and Depreciation (+€2,551)
- Tangible fixed assets +€3,063
up €3,063 (+35.4%), from €8,641 to €11,703
of which Plant, machinery and equipment: +€4,791
- Stocks and contracts -€2,413
down €2,413 (-54.0%), from €4,466 to €2,053
- Other debts +€13,275
up €13,275 (+75.9%), from €17,499 to €30,774
- Profit (loss) carried forward -€7,742
down €7,742 (-135.2%), from -€5,726 to -€13,468
- Trade debts +€1,235
up €1,235 (+1020.7%), from €121 to €1,356
- Tax, wage and social debts +€871
new in 2025: €871
of which Taxes: +€550
- Staff costs +€6,578
new in 2025: €6,578
- Depreciation +€2,551
new in 2025: €2,551
- Gross operating margin +€2,081
up €2,081 (+156.0%), from €1,334 to €3,415
- Other operating charges +€1,313
new in 2025: €1,313
- Financial charges +€490
up €490 (+218.1%), from €224 to €714
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 | €13,894 | €21,533 | +€7,638 | +55.0% |
| Fixed assets | 21/28 | €8,911 | €11,973 | +€3,063 | +34.4% |
| Tangible fixed assets | 22/27 | €8,641 | €11,703 | +€3,063 | +35.4% |
| Plant, machinery and equipment | 23 | - | €4,791 | +€4,791 | |
| Other tangible fixed assets | 26 | €8,641 | €6,913 | -€1,728 | -20.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €4,984 | €9,559 | +€4,575 | +91.8% |
| Stocks and contracts in progress | 3 | €4,466 | €2,053 | -€2,413 | -54.0% |
| Stocks | 30/36 | €4,466 | €2,053 | -€2,413 | -54.0% |
| Amounts receivable within one year | 40/41 | €101 | - | -€101 | |
| Other amounts receivable | 41 | €101 | - | -€101 | |
| Cash at bank and in hand | 54/58 | €417 | €7,469 | +€7,053 | +1692.6% |
| Deferred charges and accrued income | 490/1 | - | €37 | +€37 | |
| Total equity and liabilities | 10/49 | €13,894 | €21,533 | +€7,638 | +55.0% |
| Equity | 10/15 | -€3,726 | -€11,468 | -€7,742 | -207.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,726 | -€13,468 | -€7,742 | -135.2% |
| Amounts payable | 17/49 | €17,620 | €33,001 | +€15,381 | +87.3% |
| Amounts payable within one year | 42/48 | €17,620 | €33,001 | +€15,381 | +87.3% |
| Trade debts | 44 | €121 | €1,356 | +€1,235 | +1020.7% |
| Suppliers | 440/4 | €121 | €1,356 | +€1,235 | +1020.7% |
| Taxes, remuneration and social security | 45 | - | €871 | +€871 | |
| Taxes | 450/3 | - | €550 | +€550 | |
| Remuneration and social security | 454/9 | - | €320 | +€320 | |
| Other amounts payable | 47/48 | €17,499 | €30,774 | +€13,275 | +75.9% |
| Remuneration, social security and pensions | 62 | - | €6,578 | +€6,578 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,551 | +€2,551 | |
| Other operating charges | 640/8 | - | €1,313 | +€1,313 | |
| Gross operating margin | 9900 | €1,334 | €3,415 | +€2,081 | +156.0% |
| Operating profit (loss) | 9901 | €1,334 | -€7,028 | -€8,362 | |
| Financial charges | 65/66B | €224 | €714 | +€490 | +218.1% |
| Recurring financial charges | 65 | €224 | €714 | +€490 | +218.1% |
| Profit (loss) for the period before taxes | 9903 | €1,110 | -€7,742 | -€8,852 | |
| Profit (loss) for the period | 9904 | €1,110 | -€7,742 | -€8,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,110 | -€7,742 | -€8,852 |
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 29 September 2026 via checked.be.