COZY: 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.
COZY
Largest movements
- Cash +€36,129
up €36,129 (+778.6%), from €4,640 to €40,769
mainly Trade debts (+€22,112) and Net result for the year (+€20,916)
- Tangible fixed assets -€9,878
down €9,878 (-95.2%), from €10,374 to €496
- Receivables within one year +€9,049
up €9,049 (+43.6%), from €20,746 to €29,795
of which Other amounts receivable: +€13,789
- Trade debts +€22,112
up €22,112 (+168.9%), from €13,091 to €35,203
- Profit (loss) carried forward +€20,916
up €20,916 (+358.8%), from €5,830 to €26,746
- Tax, wage and social debts -€7,864
no longer reported in 2025 (was €7,864)
- Gross operating margin +€41,722
up €41,722, from -€4,362 to €37,361
- Taxes +€5,835
up €5,835 (+1036.9%), from €563 to €6,398
- Depreciation -€2,156
down €2,156 (-84.4%), from €2,554 to €397
- Other operating charges +€1,433
up €1,433 (+180.7%), from €793 to €2,226
- Financial charges +€1,231
up €1,231 (+194.6%), from €632 to €1,863
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 | €38,572 | €74,216 | +€35,644 | +92.4% |
| Fixed assets | 21/28 | €10,824 | €946 | -€9,878 | -91.3% |
| Tangible fixed assets | 22/27 | €10,374 | €496 | -€9,878 | -95.2% |
| Furniture and vehicles | 24 | €10,374 | €496 | -€9,878 | -95.2% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €27,749 | €73,270 | +€45,522 | +164.0% |
| Stocks and contracts in progress | 3 | €665 | €537 | -€128 | -19.3% |
| Stocks | 30/36 | €665 | €537 | -€128 | -19.3% |
| Amounts receivable within one year | 40/41 | €20,746 | €29,795 | +€9,049 | +43.6% |
| Trade receivables | 40 | €13,836 | €9,096 | -€4,740 | -34.3% |
| Other amounts receivable | 41 | €6,910 | €20,699 | +€13,789 | +199.6% |
| Cash at bank and in hand | 54/58 | €4,640 | €40,769 | +€36,129 | +778.6% |
| Deferred charges and accrued income | 490/1 | €1,698 | €2,169 | +€471 | +27.8% |
| Total equity and liabilities | 10/49 | €38,572 | €74,216 | +€35,644 | +92.4% |
| Equity | 10/15 | €15,830 | €36,746 | +€20,916 | +132.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,830 | €26,746 | +€20,916 | +358.8% |
| Amounts payable | 17/49 | €22,742 | €37,470 | +€14,728 | +64.8% |
| Amounts payable within one year | 42/48 | €22,742 | €37,470 | +€14,728 | +64.8% |
| Current portion of amounts payable after more than one year | 42 | €1,667 | €2,268 | +€601 | +36.0% |
| Trade debts | 44 | €13,091 | €35,203 | +€22,112 | +168.9% |
| Suppliers | 440/4 | €13,091 | €35,203 | +€22,112 | +168.9% |
| Taxes, remuneration and social security | 45 | €7,864 | - | -€7,864 | |
| Taxes | 450/3 | €7,864 | - | -€7,864 | |
| Other amounts payable | 47/48 | €120 | - | -€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,554 | €397 | -€2,156 | -84.4% |
| Other operating charges | 640/8 | €793 | €2,226 | +€1,433 | +180.7% |
| Non-recurring operating charges | 66A | - | €5,894 | +€5,894 | |
| Gross operating margin | 9900 | -€4,362 | €37,361 | +€41,722 | |
| Operating profit (loss) | 9901 | -€7,709 | €28,843 | +€36,551 | |
| Financial income | 75/76B | €510 | €334 | -€176 | -34.6% |
| Recurring financial income | 75 | €304 | €334 | +€30 | +9.9% |
| Non-recurring financial income | 76B | €207 | - | -€207 | |
| Financial charges | 65/66B | €632 | €1,863 | +€1,231 | +194.6% |
| Recurring financial charges | 65 | €632 | €1,863 | +€1,231 | +194.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,831 | €27,313 | +€35,144 | |
| Income taxes | 67/77 | €563 | €6,398 | +€5,835 | +1036.9% |
| Profit (loss) for the period | 9904 | -€8,394 | €20,916 | +€29,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,394 | €20,916 | +€29,309 |
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 9 October 2026 via checked.be.