DS COIFF: 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.
DS COIFF
Largest movements
- Cash -€29,990
down €29,990 (-58.8%), from €50,967 to €20,977
mainly Other debts (-€20,609) and Tax, wage and social debts (-€10,212)
- Receivables within one year +€2,312
up €2,312 (+110%), from €2,111 to €4,423
of which Trade receivables: +€2,004
- Other debts -€20,609
down €20,609 (-100%), from €20,609 to €0
- Tax, wage and social debts -€10,212
down €10,212 (-47.0%), from €21,748 to €11,536
of which Taxes: -€8,667
- Profit (loss) carried forward +€6,367
up €6,367 (+25.2%), from €25,242 to €31,608
- Trade debts -€2,608
down €2,608 (-75.6%), from €3,447 to €840
- Gross operating margin -€15,819
down €15,819 (-17.4%), from €91,023 to €75,204
- Staff costs -€9,751
down €9,751 (-13.8%), from €70,578 to €60,827
- Taxes -€1,725
down €1,725 (-33.7%), from €5,119 to €3,393
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,288 | €48,984 | -€27,304 | -35.8% |
| Fixed assets | 21/28 | €6,627 | €6,890 | +€263 | +4.0% |
| Tangible fixed assets | 22/27 | €6,627 | €6,890 | +€263 | +4.0% |
| Plant, machinery and equipment | 23 | €4,675 | €6,004 | +€1,329 | +28.4% |
| Furniture and vehicles | 24 | €1,953 | €887 | -€1,066 | -54.6% |
| Current assets | 29/58 | €69,660 | €42,094 | -€27,567 | -39.6% |
| Stocks and contracts in progress | 3 | €16,583 | €16,694 | +€111 | +0.7% |
| Stocks | 30/36 | €16,583 | €16,694 | +€111 | +0.7% |
| Amounts receivable within one year | 40/41 | €2,111 | €4,423 | +€2,312 | +110% |
| Trade receivables | 40 | €1,154 | €3,158 | +€2,004 | +174% |
| Other amounts receivable | 41 | €957 | €1,265 | +€308 | +32.2% |
| Cash at bank and in hand | 54/58 | €50,967 | €20,977 | -€29,990 | -58.8% |
| Total equity and liabilities | 10/49 | €76,288 | €48,984 | -€27,304 | -35.8% |
| Equity | 10/15 | €30,242 | €36,608 | +€6,367 | +21.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,242 | €31,608 | +€6,367 | +25.2% |
| Amounts payable | 17/49 | €46,046 | €12,376 | -€33,670 | -73.1% |
| Amounts payable within one year | 42/48 | €46,046 | €12,376 | -€33,670 | -73.1% |
| Financial debts | 43 | €242 | €0 | -€242 | -100% |
| Credit institutions | 430/8 | €242 | €0 | -€242 | -100% |
| Trade debts | 44 | €3,447 | €840 | -€2,608 | -75.6% |
| Suppliers | 440/4 | €3,447 | €840 | -€2,608 | -75.6% |
| Taxes, remuneration and social security | 45 | €21,748 | €11,536 | -€10,212 | -47.0% |
| Taxes | 450/3 | €12,973 | €4,306 | -€8,667 | -66.8% |
| Remuneration and social security | 454/9 | €8,775 | €7,230 | -€1,545 | -17.6% |
| Other amounts payable | 47/48 | €20,609 | €0 | -€20,609 | -100% |
| Remuneration, social security and pensions | 62 | €70,578 | €60,827 | -€9,751 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,083 | €3,349 | -€734 | -18.0% |
| Other operating charges | 640/8 | €813 | €956 | +€143 | +17.5% |
| Gross operating margin | 9900 | €91,023 | €75,204 | -€15,819 | -17.4% |
| Operating profit (loss) | 9901 | €15,549 | €10,072 | -€5,477 | -35.2% |
| Financial income | 75/76B | €97 | €9 | -€88 | -90.7% |
| Recurring financial income | 75 | €97 | €9 | -€88 | -90.7% |
| Financial charges | 65/66B | €319 | €321 | +€2 | +0.7% |
| Recurring financial charges | 65 | €319 | €321 | +€2 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €15,327 | €9,760 | -€5,567 | -36.3% |
| Income taxes | 67/77 | €5,119 | €3,393 | -€1,725 | -33.7% |
| Profit (loss) for the period | 9904 | €10,208 | €6,367 | -€3,841 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,208 | €6,367 | -€3,841 | -37.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.