COTTON CORNER: 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.
COTTON CORNER
Largest movements
- Cash +€1,395
up €1,395 (+20.4%), from €6,840 to €8,236
mainly Net result for the year (+€6,570) and Tax, wage and social debts (+€178)
- Receivables within one year +€534
up €534 (+64.1%), from €834 to €1,369
- Profit (loss) carried forward +€6,570
up €6,570 (+36.4%), from -€18,069 to -€11,498
- Accrued charges and deferred income -€4,482
no longer reported in 2025 (was €4,482)
- Other debts -€440
down €440 (-38.3%), from €1,149 to €709
- Tax, wage and social debts +€178
up €178 (+27.0%), from €660 to €839
- Trade debts +€104
new in 2025: €104
- Gross operating margin +€5,421
up €5,421 (+441%), from €1,230 to €6,651
- Other operating charges -€523
down €523 (-98.5%), from €531 to €8
- Taxes +€73
new in 2025: €73
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,675 | €9,604 | +€1,930 | +25.1% |
| Current assets | 29/58 | €7,675 | €9,604 | +€1,930 | +25.1% |
| Amounts receivable within one year | 40/41 | €834 | €1,369 | +€534 | +64.1% |
| Trade receivables | 40 | €834 | €1,369 | +€534 | +64.1% |
| Cash at bank and in hand | 54/58 | €6,840 | €8,236 | +€1,395 | +20.4% |
| Total equity and liabilities | 10/49 | €7,675 | €9,604 | +€1,930 | +25.1% |
| Equity | 10/15 | €1,382 | €7,953 | +€6,570 | +475% |
| Contributions | 10/11 | €19,451 | €19,451 | = | 0.0% |
| Capital | 10 | €19,451 | €19,451 | = | 0.0% |
| Issued capital | 100 | €19,451 | €19,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,069 | -€11,498 | +€6,570 | +36.4% |
| Amounts payable | 17/49 | €6,292 | €1,651 | -€4,641 | -73.8% |
| Amounts payable within one year | 42/48 | €1,810 | €1,651 | -€159 | -8.8% |
| Trade debts | 44 | - | €104 | +€104 | |
| Suppliers | 440/4 | - | €104 | +€104 | |
| Taxes, remuneration and social security | 45 | €660 | €839 | +€178 | +27.0% |
| Taxes | 450/3 | €660 | €839 | +€178 | +27.0% |
| Other amounts payable | 47/48 | €1,149 | €709 | -€440 | -38.3% |
| Accrued charges and deferred income | 492/3 | €4,482 | - | -€4,482 | |
| Other operating charges | 640/8 | €531 | €8 | -€523 | -98.5% |
| Gross operating margin | 9900 | €1,230 | €6,651 | +€5,421 | +441% |
| Operating profit (loss) | 9901 | €699 | €6,643 | +€5,944 | +851% |
| Profit (loss) for the period before taxes | 9903 | €699 | €6,643 | +€5,944 | +851% |
| Income taxes | 67/77 | - | €73 | +€73 | |
| Profit (loss) for the period | 9904 | €699 | €6,570 | +€5,872 | +840% |
| Profit (loss) for the period to be appropriated | 9905 | €699 | €6,570 | +€5,872 | +840% |
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 15 October 2026 via checked.be.