La Cosa: what changed
Two fiscal 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.
La Cosa
Largest movements
- Stocks and contracts +€15,301
new in 2024: €15,301
- Cash +€7,877
up €7,877 (+30.0%), from €26,292 to €34,169
mainly Tax, wage and social debts (+€28,027) and Accrued charges and deferred income (+€10,346)
- Receivables within one year -€5,835
down €5,835 (-47.5%), from €12,275 to €6,440
of which Trade receivables: -€7,641
- Financial fixed assets +€1,350
up €1,350 (+16.5%), from €8,190 to €9,540
- Tax, wage and social debts +€28,027
up €28,027 (+62.6%), from €44,769 to €72,796
of which Taxes: +€26,774
- Profit (loss) carried forward -€10,669
down €10,669 (-26.1%), from -€40,809 to -€51,478
- Accrued charges and deferred income +€10,346
new in 2024: €10,346
- Other debts -€9,353
down €9,353 (-91.6%), from €10,216 to €863
- Turnover -€366,630
no longer reported in 2024 (was €366,630)
- Purchases and services +€72,349
up €72,349 (+25.6%), from €282,142 to €354,490
- Gross operating margin +€46,586
up €46,586 (+54.6%), from €85,246 to €131,832
- Staff costs +€11,929
up €11,929 (+9.9%), from €120,733 to €132,662
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.
Cash bridge derived
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 | €63,556 | €82,707 | +€19,151 | +30.1% |
| Fixed assets | 21/28 | €24,989 | €26,797 | +€1,809 | +7.2% |
| Tangible fixed assets | 22/27 | €16,799 | €17,257 | +€459 | +2.7% |
| Plant, machinery and equipment | 23 | €15,435 | €11,653 | -€3,782 | -24.5% |
| Furniture and vehicles | 24 | €1,364 | €5,605 | +€4,240 | +310.8% |
| Financial fixed assets | 28 | €8,190 | €9,540 | +€1,350 | +16.5% |
| Current assets | 29/58 | €38,567 | €55,909 | +€17,343 | +45.0% |
| Stocks and contracts in progress | 3 | - | €15,301 | +€15,301 | |
| Stocks | 30/36 | - | €15,301 | +€15,301 | |
| Amounts receivable within one year | 40/41 | €12,275 | €6,440 | -€5,835 | -47.5% |
| Trade receivables | 40 | €11,677 | €4,036 | -€7,641 | -65.4% |
| Other amounts receivable | 41 | €597 | €2,403 | +€1,806 | +302.4% |
| Cash at bank and in hand | 54/58 | €26,292 | €34,169 | +€7,877 | +30.0% |
| Total equity and liabilities | 10/49 | €63,556 | €82,707 | +€19,151 | +30.1% |
| Equity | 10/15 | -€809 | -€11,478 | -€10,669 | -1318.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,809 | -€51,478 | -€10,669 | -26.1% |
| Amounts payable | 17/49 | €64,365 | €94,185 | +€29,820 | +46.3% |
| Amounts payable within one year | 42/48 | €64,365 | €83,839 | +€19,474 | +30.3% |
| Trade debts | 44 | €9,381 | €10,181 | +€800 | +8.5% |
| Suppliers | 440/4 | €9,381 | €10,181 | +€800 | +8.5% |
| Taxes, remuneration and social security | 45 | €44,769 | €72,796 | +€28,027 | +62.6% |
| Taxes | 450/3 | €14,959 | €41,733 | +€26,774 | +179.0% |
| Remuneration and social security | 454/9 | €29,809 | €31,063 | +€1,254 | +4.2% |
| Other amounts payable | 47/48 | €10,216 | €863 | -€9,353 | -91.6% |
| Accrued charges and deferred income | 492/3 | - | €10,346 | +€10,346 | |
| Turnover | 70 | €366,630 | - | -€366,630 | |
| Goods, raw materials, services and sundry goods | 60/61 | €282,142 | €354,490 | +€72,349 | +25.6% |
| Remuneration, social security and pensions | 62 | €120,733 | €132,662 | +€11,929 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,266 | €6,141 | +€2,875 | +88.0% |
| Other operating charges | 640/8 | €1,851 | €3,535 | +€1,684 | +91.0% |
| Gross operating margin | 9900 | €85,246 | €131,832 | +€46,586 | +54.6% |
| Operating profit (loss) | 9901 | -€40,604 | -€10,507 | +€30,097 | +74.1% |
| Financial income | 75/76B | €0 | €116 | +€116 | +105563.6% |
| Recurring financial income | 75 | €0 | €116 | +€116 | +105563.6% |
| Financial charges | 65/66B | €205 | €279 | +€73 | +35.7% |
| Recurring financial charges | 65 | €205 | €279 | +€73 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€40,809 | -€10,669 | +€30,140 | +73.9% |
| Profit (loss) for the period | 9904 | -€40,809 | -€10,669 | +€30,140 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,809 | -€10,669 | +€30,140 | +73.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.