COZY EVENTS: 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 EVENTS
Largest movements
- Receivables within one year +€131,728
up €131,728 (+158%), from €83,185 to €214,913
of which Other amounts receivable: +€75,384
- Cash -€4,889
down €4,889 (-44.8%), from €10,911 to €6,021
mainly Receivables within one year (-€131,728) and Net result for the year (-€41,940)
- Tangible fixed assets -€4,270
down €4,270 (-18.0%), from €23,695 to €19,426
of which Furniture and vehicles: -€3,074
- Other debts +€98,474
up €98,474 (+656%), from €15,000 to €113,474
- Profit (loss) carried forward -€41,940
down €41,940, from €21,192 to -€20,748
- Trade debts +€28,109
up €28,109 (+151%), from €18,650 to €46,759
- Debts after one year +€25,202
up €25,202 (+39.4%), from €63,959 to €89,161
- Current portion of long-term debt +€13,479
up €13,479 (+77.9%), from €17,303 to €30,782
- Gross operating margin -€79,456
down €79,456, from €72,959 to -€6,497
- Staff costs -€16,944
down €16,944 (-61.5%), from €27,570 to €10,626
- Other operating charges +€11,277
up €11,277 (+896%), from €1,259 to €12,536
- Taxes -€6,025
no longer reported in 2025 (was €6,025)
- Financial income +€2,486
up €2,486 (+422%), from €589 to €3,074
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 | €184,103 | €304,425 | +€120,322 | +65.4% |
| Fixed assets | 21/28 | €23,803 | €19,534 | -€4,270 | -17.9% |
| Tangible fixed assets | 22/27 | €23,695 | €19,426 | -€4,270 | -18.0% |
| Furniture and vehicles | 24 | €18,004 | €14,930 | -€3,074 | -17.1% |
| Other tangible fixed assets | 26 | €5,691 | €4,496 | -€1,196 | -21.0% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €160,300 | €284,891 | +€124,592 | +77.7% |
| Stocks and contracts in progress | 3 | €64,615 | €63,957 | -€659 | -1.0% |
| Stocks | 30/36 | €64,615 | €63,957 | -€659 | -1.0% |
| Amounts receivable within one year | 40/41 | €83,185 | €214,913 | +€131,728 | +158% |
| Trade receivables | 40 | €8,576 | €64,919 | +€56,343 | +657% |
| Other amounts receivable | 41 | €74,609 | €149,994 | +€75,384 | +101% |
| Cash at bank and in hand | 54/58 | €10,911 | €6,021 | -€4,889 | -44.8% |
| Deferred charges and accrued income | 490/1 | €1,588 | - | -€1,588 | |
| Total equity and liabilities | 10/49 | €184,103 | €304,425 | +€120,322 | +65.4% |
| Equity | 10/15 | €57,931 | €15,991 | -€41,940 | -72.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,139 | €18,139 | = | 0.0% |
| Distributable reserves | 133 | €18,139 | €18,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,192 | -€20,748 | -€41,940 | |
| Amounts payable | 17/49 | €126,172 | €288,434 | +€162,262 | +129% |
| Amounts payable after more than one year | 17 | €63,959 | €89,161 | +€25,202 | +39.4% |
| Financial debts | 170/4 | €63,959 | €89,161 | +€25,202 | +39.4% |
| Amounts payable within one year | 42/48 | €62,096 | €199,134 | +€137,038 | +221% |
| Current portion of amounts payable after more than one year | 42 | €17,303 | €30,782 | +€13,479 | +77.9% |
| Trade debts | 44 | €18,650 | €46,759 | +€28,109 | +151% |
| Suppliers | 440/4 | €18,650 | €46,759 | +€28,109 | +151% |
| Taxes, remuneration and social security | 45 | €11,143 | €8,120 | -€3,024 | -27.1% |
| Taxes | 450/3 | €7,469 | €6,782 | -€687 | -9.2% |
| Remuneration and social security | 454/9 | €3,674 | €1,337 | -€2,337 | -63.6% |
| Other amounts payable | 47/48 | €15,000 | €113,474 | +€98,474 | +656% |
| Accrued charges and deferred income | 492/3 | €118 | €139 | +€21 | +17.9% |
| Remuneration, social security and pensions | 62 | €27,570 | €10,626 | -€16,944 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,593 | €10,514 | -€79 | -0.7% |
| Other operating charges | 640/8 | €1,259 | €12,536 | +€11,277 | +896% |
| Gross operating margin | 9900 | €72,959 | -€6,497 | -€79,456 | |
| Operating profit (loss) | 9901 | €33,536 | -€40,173 | -€73,710 | |
| Financial income | 75/76B | €589 | €3,074 | +€2,486 | +422% |
| Recurring financial income | 75 | €589 | €3,074 | +€2,486 | +422% |
| Financial charges | 65/66B | €5,236 | €4,841 | -€395 | -7.6% |
| Recurring financial charges | 65 | €5,236 | €4,841 | -€395 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €28,889 | -€41,940 | -€70,828 | |
| Income taxes | 67/77 | €6,025 | - | -€6,025 | |
| Profit (loss) for the period | 9904 | €22,864 | -€41,940 | -€64,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,864 | -€41,940 | -€64,804 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.