Cozijn: 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.
Cozijn
Largest movements
- Receivables within one year +€27,650
up €27,650 (+129.1%), from €21,416 to €49,065
of which Trade receivables: +€27,876
- Stocks and contracts +€12,787
up €12,787 (+60.7%), from €21,071 to €33,858
- Deferred charges and accrued income -€5,207
down €5,207 (-70.6%), from €7,372 to €2,165
- Cash -€4,735
down €4,735 (-7.1%), from €66,531 to €61,796
mainly Other debts (-€35,294) and Receivables within one year (-€27,650)
- Tangible fixed assets -€3,582
down €3,582 (-8.1%), from €44,266 to €40,684
of which Furniture and vehicles: -€3,041
- Profit (loss) carried forward +€57,992
up €57,992 (+59.5%), from €97,477 to €155,469
- Other debts -€35,294
down €35,294 (-100.0%), from €35,294 to €0
- Trade debts +€2,125
up €2,125 (+2098.8%), from €101 to €2,226
- Tax, wage and social debts +€2,089
up €2,089 (+28.3%), from €7,390 to €9,480
- Gross operating margin +€4,295
up €4,295 (+5.6%), from €77,263 to €81,557
- Taxes +€1,182
up €1,182 (+7.7%), from €15,419 to €16,601
- Other operating charges -€1,147
down €1,147 (-63.2%), from €1,816 to €669
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 | €160,655 | €187,567 | +€26,912 | +16.8% |
| Fixed assets | 21/28 | €44,266 | €40,684 | -€3,582 | -8.1% |
| Tangible fixed assets | 22/27 | €44,266 | €40,684 | -€3,582 | -8.1% |
| Land and buildings | 22 | €30,073 | €27,743 | -€2,331 | -7.7% |
| Plant, machinery and equipment | 23 | €5,101 | €6,890 | +€1,789 | +35.1% |
| Furniture and vehicles | 24 | €9,092 | €6,051 | -€3,041 | -33.4% |
| Current assets | 29/58 | €116,389 | €146,883 | +€30,494 | +26.2% |
| Stocks and contracts in progress | 3 | €21,071 | €33,858 | +€12,787 | +60.7% |
| Stocks | 30/36 | €21,071 | €33,858 | +€12,787 | +60.7% |
| Amounts receivable within one year | 40/41 | €21,416 | €49,065 | +€27,650 | +129.1% |
| Trade receivables | 40 | €12,783 | €40,660 | +€27,876 | +218.1% |
| Other amounts receivable | 41 | €8,632 | €8,405 | -€227 | -2.6% |
| Cash at bank and in hand | 54/58 | €66,531 | €61,796 | -€4,735 | -7.1% |
| Deferred charges and accrued income | 490/1 | €7,372 | €2,165 | -€5,207 | -70.6% |
| Total equity and liabilities | 10/49 | €160,655 | €187,567 | +€26,912 | +16.8% |
| Equity | 10/15 | €117,869 | €175,862 | +€57,992 | +49.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,393 | €1,393 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,393 | €1,393 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,393 | €1,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,477 | €155,469 | +€57,992 | +59.5% |
| Amounts payable | 17/49 | €42,786 | €11,706 | -€31,080 | -72.6% |
| Amounts payable within one year | 42/48 | €42,786 | €11,706 | -€31,080 | -72.6% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €101 | €2,226 | +€2,125 | +2098.8% |
| Suppliers | 440/4 | €101 | €2,226 | +€2,125 | +2098.8% |
| Taxes, remuneration and social security | 45 | €7,390 | €9,480 | +€2,089 | +28.3% |
| Taxes | 450/3 | €7,390 | €9,480 | +€2,089 | +28.3% |
| Other amounts payable | 47/48 | €35,294 | €0 | -€35,294 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,536 | €5,930 | -€606 | -9.3% |
| Other operating charges | 640/8 | €1,816 | €669 | -€1,147 | -63.2% |
| Gross operating margin | 9900 | €77,263 | €81,557 | +€4,295 | +5.6% |
| Operating profit (loss) | 9901 | €68,911 | €74,959 | +€6,048 | +8.8% |
| Financial income | 75/76B | €451 | €187 | -€264 | -58.6% |
| Recurring financial income | 75 | €451 | €187 | -€264 | -58.6% |
| Financial charges | 65/66B | €347 | €552 | +€205 | +59.2% |
| Recurring financial charges | 65 | €347 | €552 | +€205 | +59.2% |
| Profit (loss) for the period before taxes | 9903 | €69,015 | €74,593 | +€5,578 | +8.1% |
| Income taxes | 67/77 | €15,419 | €16,601 | +€1,182 | +7.7% |
| Profit (loss) for the period | 9904 | €53,595 | €57,992 | +€4,397 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,595 | €57,992 | +€4,397 | +8.2% |
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 12 October 2026 via checked.be.