COTI: what changed
Two financial 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.
What changed
COTI
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€6,315
2024 · €40,641-€46,956
Equity
€175,917
2024 · €182,232-€6,315
Cash
€36,207
2024 · €38,612-€2,405
Balance sheet total
€455,136
2024 · €436,860+€18,276
Largest movements
Assets
- Current investments +€14,000
up €14,000 (+12.0%), from €117,000 to €131,000
Equity and liabilities
- Trade debts +€18,173
up €18,173 (+426%), from €4,262 to €22,435
- Debts after one year +€13,065
up €13,065 (+8.1%), from €161,020 to €174,085
- Tax, wage and social debts +€8,859
up €8,859 (+217%), from €4,090 to €12,949
of which Remuneration and social security: +€9,179
- Other debts -€6,426
down €6,426 (-13.6%), from €47,307 to €40,881
- Profit (loss) carried forward -€6,315
down €6,315 (-15.3%), from €41,320 to €35,005
Income statement
- Gross operating margin -€56,935
down €56,935 (-50.9%), from €111,869 to €54,934
- Taxes -€10,910
down €10,910 (-93.4%), from €11,685 to €775
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.
Result 2024
€40,641
Gross operating margin
-€56,935
Depreciation
-€199
Other operating charges
-€85
Financial income
-€7
Financial charges
-€640
Taxes
+€10,910
Result 2025
-€6,315
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€62,265
Investment
-€72,010
Financing
+€7,340
Cash 2024
€38,612
From operations (derived)
+€62,265
Net result for the year
-€6,315
Depreciation
+€53,627
Stocks and contracts
+€77
Receivables within one year
-€1,362
Deferred charges and accrued income
-€1,013
Trade debts
+€18,173
Tax, wage and social debts
+€8,859
Other debts
-€6,426
Accrued charges and deferred income
-€3,355
Investment (derived)
-€72,010
Investment in fixed assets (net)
-€58,010
Current investments
-€14,000
Financing
+€7,340
Debts after one year
+€13,065
Current portion of long-term debt
-€5,725
Cash 2025
€36,207
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,860 | €455,136 | +€18,276 | +4.2% |
| Fixed assets | 21/28 | €202,983 | €207,366 | +€4,383 | +2.2% |
| Tangible fixed assets | 22/27 | €202,983 | €207,366 | +€4,383 | +2.2% |
| Plant, machinery and equipment | 23 | €56,639 | €39,824 | -€16,815 | -29.7% |
| Furniture and vehicles | 24 | €73,733 | €104,582 | +€30,849 | +41.8% |
| Other tangible fixed assets | 26 | €72,611 | €62,960 | -€9,651 | -13.3% |
| Current assets | 29/58 | €233,877 | €247,770 | +€13,893 | +5.9% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €28,167 | €28,090 | -€77 | -0.3% |
| Stocks | 30/36 | €28,167 | €28,090 | -€77 | -0.3% |
| Amounts receivable within one year | 40/41 | €15,098 | €16,460 | +€1,362 | +9.0% |
| Trade receivables | 40 | €2,466 | €1,844 | -€622 | -25.2% |
| Other amounts receivable | 41 | €12,632 | €14,616 | +€1,984 | +15.7% |
| Current investments | 50/53 | €117,000 | €131,000 | +€14,000 | +12.0% |
| Cash at bank and in hand | 54/58 | €38,612 | €36,207 | -€2,405 | -6.2% |
| Deferred charges and accrued income | 490/1 | - | €1,013 | +€1,013 | |
| Total equity and liabilities | 10/49 | €436,860 | €455,136 | +€18,276 | +4.2% |
| Equity | 10/15 | €182,232 | €175,917 | -€6,315 | -3.5% |
| Reserves | 13 | €140,912 | €140,912 | = | 0.0% |
| Distributable reserves | 133 | €140,912 | €140,912 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,320 | €35,005 | -€6,315 | -15.3% |
| Amounts payable | 17/49 | €254,628 | €279,219 | +€24,591 | +9.7% |
| Amounts payable after more than one year | 17 | €161,020 | €174,085 | +€13,065 | +8.1% |
| Financial debts | 170/4 | €161,020 | €174,085 | +€13,065 | +8.1% |
| Amounts payable within one year | 42/48 | €89,740 | €104,621 | +€14,881 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €34,081 | €28,356 | -€5,725 | -16.8% |
| Trade debts | 44 | €4,262 | €22,435 | +€18,173 | +426% |
| Suppliers | 440/4 | €4,262 | €22,435 | +€18,173 | +426% |
| Taxes, remuneration and social security | 45 | €4,090 | €12,949 | +€8,859 | +217% |
| Taxes | 450/3 | €4,090 | €3,770 | -€320 | -7.8% |
| Remuneration and social security | 454/9 | - | €9,179 | +€9,179 | |
| Other amounts payable | 47/48 | €47,307 | €40,881 | -€6,426 | -13.6% |
| Accrued charges and deferred income | 492/3 | €3,868 | €513 | -€3,355 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,428 | €53,627 | +€199 | +0.4% |
| Other operating charges | 640/8 | €2,287 | €2,372 | +€85 | +3.7% |
| Gross operating margin | 9900 | €111,869 | €54,934 | -€56,935 | -50.9% |
| Operating profit (loss) | 9901 | €56,154 | -€1,065 | -€57,219 | |
| Financial income | 75/76B | €1,582 | €1,575 | -€7 | -0.4% |
| Recurring financial income | 75 | €1,582 | €1,575 | -€7 | -0.4% |
| Financial charges | 65/66B | €5,410 | €6,050 | +€640 | +11.8% |
| Recurring financial charges | 65 | €5,410 | €6,050 | +€640 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €52,326 | -€5,540 | -€57,866 | |
| Income taxes | 67/77 | €11,685 | €775 | -€10,910 | -93.4% |
| Profit (loss) for the period | 9904 | €40,641 | -€6,315 | -€46,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,641 | -€6,315 | -€46,956 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.