COTTO DESIGN: 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.
COTTO DESIGN
Largest movements
- Receivables within one year +€61,610
up €61,610 (+140%), from €44,006 to €105,616
of which Other amounts receivable: +€63,142
- Cash -€6,423
down €6,423 (-92.1%), from €6,972 to €549
mainly Receivables within one year (-€61,610) and Other debts (-€7,000)
- Profit (loss) carried forward +€41,256
up €41,256 (+126%), from €32,809 to €74,065
- Tax, wage and social debts +€10,359
up €10,359 (+77.7%), from €13,334 to €23,693
of which Taxes: +€5,203
- Trade debts +€9,624
up €9,624 (+335%), from €2,874 to €12,498
- Other debts -€7,000
no longer reported in 2026 (was €7,000)
- Turnover +€39,856
up €39,856 (+15.2%), from €262,351 to €302,207
- Purchases and services +€35,301
up €35,301 (+16.5%), from €213,421 to €248,721
- Gross operating margin +€4,555
up €4,555 (+9.3%), from €48,930 to €53,485
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,017 | €110,255 | +€54,239 | +96.8% |
| Fixed assets | 21/28 | €3,445 | €2,548 | -€897 | -26.0% |
| Tangible fixed assets | 22/27 | €3,445 | €2,548 | -€897 | -26.0% |
| Furniture and vehicles | 24 | €3,445 | €2,548 | -€897 | -26.0% |
| Current assets | 29/58 | €52,572 | €107,708 | +€55,136 | +105% |
| Amounts receivable within one year | 40/41 | €44,006 | €105,616 | +€61,610 | +140% |
| Trade receivables | 40 | €18,931 | €17,398 | -€1,533 | -8.1% |
| Other amounts receivable | 41 | €25,075 | €88,217 | +€63,142 | +252% |
| Cash at bank and in hand | 54/58 | €6,972 | €549 | -€6,423 | -92.1% |
| Deferred charges and accrued income | 490/1 | €1,594 | €1,543 | -€51 | -3.2% |
| Total equity and liabilities | 10/49 | €56,017 | €110,255 | +€54,239 | +96.8% |
| Equity | 10/15 | €32,809 | €74,065 | +€41,256 | +126% |
| Profit (loss) carried forward | 14 | €32,809 | €74,065 | +€41,256 | +126% |
| Amounts payable | 17/49 | €23,208 | €36,191 | +€12,983 | +55.9% |
| Amounts payable within one year | 42/48 | €23,208 | €36,191 | +€12,983 | +55.9% |
| Trade debts | 44 | €2,874 | €12,498 | +€9,624 | +335% |
| Suppliers | 440/4 | €2,874 | €12,498 | +€9,624 | +335% |
| Taxes, remuneration and social security | 45 | €13,334 | €23,693 | +€10,359 | +77.7% |
| Taxes | 450/3 | €8,234 | €13,437 | +€5,203 | +63.2% |
| Remuneration and social security | 454/9 | €5,100 | €10,256 | +€5,156 | +101% |
| Other amounts payable | 47/48 | €7,000 | - | -€7,000 | |
| Turnover | 70 | €262,351 | €302,207 | +€39,856 | +15.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €213,421 | €248,721 | +€35,301 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,055 | €940 | -€115 | -10.9% |
| Other operating charges | 640/8 | €126 | €125 | -€1 | -1.0% |
| Non-recurring operating charges | 66A | - | €2,347 | +€2,347 | |
| Gross operating margin | 9900 | €48,930 | €53,485 | +€4,555 | +9.3% |
| Operating profit (loss) | 9901 | €47,749 | €50,074 | +€2,325 | +4.9% |
| Financial income | 75/76B | €753 | €2,994 | +€2,241 | +298% |
| Recurring financial income | 75 | €753 | €2,994 | +€2,241 | +298% |
| Financial charges | 65/66B | €459 | €1,119 | +€660 | +144% |
| Recurring financial charges | 65 | €459 | €1,119 | +€660 | +144% |
| Profit (loss) for the period before taxes | 9903 | €48,043 | €51,949 | +€3,906 | +8.1% |
| Income taxes | 67/77 | €8,234 | €10,693 | +€2,459 | +29.9% |
| Profit (loss) for the period | 9904 | €39,809 | €41,256 | +€1,447 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,809 | €41,256 | +€1,447 | +3.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.