COTERSUS: 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.
COTERSUS
Largest movements
- Cash +€66,597
up €66,597 (+63.2%), from €105,358 to €171,955
mainly Net result for the year (+€66,435) and Depreciation (+€2,396)
- Profit (loss) carried forward +€66,435
up €66,435 (+59.8%), from €111,105 to €177,541
- Gross operating margin +€15,253
up €15,253 (+21.2%), from €72,089 to €87,342
- Taxes +€3,221
up €3,221 (+22.5%), from €14,317 to €17,538
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 | €121,533 | €187,513 | +€65,980 | +54.3% |
| Fixed assets | 21/28 | €4,595 | €3,394 | -€1,202 | -26.1% |
| Tangible fixed assets | 22/27 | €4,595 | €3,394 | -€1,202 | -26.1% |
| Land and buildings | 22 | €1,389 | €2,091 | +€702 | +50.5% |
| Furniture and vehicles | 24 | €3,206 | €1,303 | -€1,903 | -59.4% |
| Current assets | 29/58 | €116,938 | €184,119 | +€67,181 | +57.5% |
| Amounts receivable within one year | 40/41 | €11,580 | €12,165 | +€585 | +5.1% |
| Trade receivables | 40 | €11,580 | €11,618 | +€38 | +0.3% |
| Other amounts receivable | 41 | - | €547 | +€547 | |
| Cash at bank and in hand | 54/58 | €105,358 | €171,955 | +€66,597 | +63.2% |
| Total equity and liabilities | 10/49 | €121,533 | €187,513 | +€65,980 | +54.3% |
| Equity | 10/15 | €113,605 | €180,041 | +€66,435 | +58.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,105 | €177,541 | +€66,435 | +59.8% |
| Amounts payable | 17/49 | €7,928 | €7,472 | -€455 | -5.7% |
| Amounts payable within one year | 42/48 | €7,928 | €7,472 | -€455 | -5.7% |
| Trade debts | 44 | €65 | - | -€65 | |
| Suppliers | 440/4 | €65 | - | -€65 | |
| Taxes, remuneration and social security | 45 | €7,697 | €7,472 | -€225 | -2.9% |
| Taxes | 450/3 | €7,697 | €7,472 | -€225 | -2.9% |
| Other amounts payable | 47/48 | €165 | - | -€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,061 | €2,396 | +€335 | +16.3% |
| Other operating charges | 640/8 | €462 | €439 | -€23 | -5.1% |
| Gross operating margin | 9900 | €72,089 | €87,342 | +€15,253 | +21.2% |
| Operating profit (loss) | 9901 | €69,567 | €84,508 | +€14,942 | +21.5% |
| Financial income | 75/76B | €1 | €685 | +€685 | +136960.0% |
| Recurring financial income | 75 | €1 | €685 | +€685 | +136960.0% |
| Financial charges | 65/66B | €1,589 | €1,220 | -€369 | -23.2% |
| Recurring financial charges | 65 | €1,589 | €1,220 | -€369 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €67,978 | €83,973 | +€15,995 | +23.5% |
| Income taxes | 67/77 | €14,317 | €17,538 | +€3,221 | +22.5% |
| Profit (loss) for the period | 9904 | €53,661 | €66,435 | +€12,774 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,661 | €66,435 | +€12,774 | +23.8% |
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 6 October 2026 via checked.be.