DE COSTER LODE RECYCLING: 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.
DE COSTER LODE RECYCLING
Largest movements
- Tangible fixed assets -€25,000
down €25,000 (-22.1%), from €112,932 to €87,932
- Cash -€20,491
down €20,491 (-74.0%), from €27,705 to €7,213
mainly Trade debts (-€24,983) and Debts after one year (-€15,447)
- Receivables within one year +€9,531
up €9,531 (+4.2%), from €227,373 to €236,905
of which Other amounts receivable: +€34,861
- Trade debts -€24,983
down €24,983 (-23.7%), from €105,254 to €80,271
- Debts after one year -€15,447
no longer reported in 2025 (was €15,447)
- Reserves +€9,747
up €9,747 (+6.4%), from €152,086 to €161,833
of which Distributable reserves: +€19,390
- Current portion of long-term debt -€4,900
down €4,900 (-24.1%), from €20,347 to €15,447
- Tax, wage and social debts +€4,727
up €4,727 (+186%), from €2,536 to €7,263
- Gross operating margin +€20,396
up €20,396 (+110%), from €18,604 to €39,001
- Taxes +€4,727
up €4,727 (+186%), from €2,536 to €7,263
- Financial income -€2,826
down €2,826 (-43.7%), from €6,461 to €3,635
of which Non-recurring financial income: -€2,874
- Other operating charges +€644
up €644 (+50.4%), from €1,278 to €1,922
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 | €369,232 | €335,163 | -€34,069 | -9.2% |
| Fixed assets | 21/28 | €112,932 | €87,932 | -€25,000 | -22.1% |
| Tangible fixed assets | 22/27 | €112,932 | €87,932 | -€25,000 | -22.1% |
| Plant, machinery and equipment | 23 | €112,932 | €87,932 | -€25,000 | -22.1% |
| Current assets | 29/58 | €256,300 | €247,231 | -€9,069 | -3.5% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €227,373 | €236,905 | +€9,531 | +4.2% |
| Trade receivables | 40 | €28,596 | €3,266 | -€25,330 | -88.6% |
| Other amounts receivable | 41 | €198,777 | €233,638 | +€34,861 | +17.5% |
| Cash at bank and in hand | 54/58 | €27,705 | €7,213 | -€20,491 | -74.0% |
| Deferred charges and accrued income | 490/1 | €222 | €2,113 | +€1,891 | +850% |
| Total equity and liabilities | 10/49 | €369,232 | €335,163 | -€34,069 | -9.2% |
| Equity | 10/15 | €214,086 | €223,833 | +€9,747 | +4.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €152,086 | €161,833 | +€9,747 | +6.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,688 | €25,045 | -€9,643 | -27.8% |
| Distributable reserves | 133 | €111,198 | €130,588 | +€19,390 | +17.4% |
| Provisions and deferred taxes | 16 | €11,563 | €8,348 | -€3,214 | -27.8% |
| Deferred taxes | 168 | €11,563 | €8,348 | -€3,214 | -27.8% |
| Amounts payable | 17/49 | €143,584 | €102,981 | -€40,603 | -28.3% |
| Amounts payable after more than one year | 17 | €15,447 | - | -€15,447 | |
| Financial debts | 170/4 | €15,447 | - | -€15,447 | |
| Amounts payable within one year | 42/48 | €128,137 | €102,981 | -€25,156 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €20,347 | €15,447 | -€4,900 | -24.1% |
| Trade debts | 44 | €105,254 | €80,271 | -€24,983 | -23.7% |
| Suppliers | 440/4 | €105,254 | €80,271 | -€24,983 | -23.7% |
| Taxes, remuneration and social security | 45 | €2,536 | €7,263 | +€4,727 | +186% |
| Taxes | 450/3 | €2,536 | €7,263 | +€4,727 | +186% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,000 | €25,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,278 | €1,922 | +€644 | +50.4% |
| Gross operating margin | 9900 | €18,604 | €39,001 | +€20,396 | +110% |
| Operating profit (loss) | 9901 | -€7,673 | €12,079 | +€19,752 | |
| Financial income | 75/76B | €6,461 | €3,635 | -€2,826 | -43.7% |
| Recurring financial income | 75 | €3,588 | €3,635 | +€48 | +1.3% |
| Non-recurring financial income | 76B | €2,874 | - | -€2,874 | |
| Financial charges | 65/66B | €2,266 | €1,918 | -€348 | -15.4% |
| Recurring financial charges | 65 | €2,266 | €1,918 | -€348 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,478 | €13,796 | +€17,274 | |
| Transfer from deferred taxes | 780 | €3,214 | €3,214 | = | 0.0% |
| Income taxes | 67/77 | €2,536 | €7,263 | +€4,727 | +186% |
| Profit (loss) for the period | 9904 | -€2,800 | €9,747 | +€12,548 | |
| Transfer from tax-exempt reserves | 789 | €9,643 | €9,643 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,843 | €19,390 | +€12,548 | +183% |
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 24 October 2026 via checked.be.