O’Cosy: 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.
O’Cosy
Largest movements
- Cash -€17,670
down €17,670 (-33.3%), from €53,119 to €35,449
mainly Trade debts (-€7,490) and Deferred charges and accrued income (-€2,942)
- Deferred charges and accrued income +€2,942
up €2,942 (+1,069%), from €275 to €3,218
- Stocks and contracts +€2,175
up €2,175 (+106%), from €2,050 to €4,225
- Trade debts -€7,490
down €7,490 (-61.2%), from €12,236 to €4,746
- Tax, wage and social debts -€2,895
down €2,895 (-19.8%), from €14,612 to €11,717
of which Taxes: -€3,850
- Profit (loss) carried forward -€2,752
down €2,752 (-8.3%), from €33,348 to €30,596
- Current portion of long-term debt +€1,906
up €1,906 (+59.6%), from €3,196 to €5,102
- Debts after one year -€1,447
no longer reported in 2025 (was €1,447)
- Gross operating margin -€18,701
down €18,701 (-26.4%), from €70,971 to €52,270
- Staff costs -€5,341
down €5,341 (-9.7%), from €55,260 to €49,919
- Financial charges -€2,358
down €2,358 (-83.4%), from €2,827 to €469
- Taxes -€1,441
down €1,441 (-52.6%), from €2,737 to €1,296
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 | €88,421 | €74,737 | -€13,685 | -15.5% |
| Fixed assets | 21/28 | €17,046 | €16,438 | -€608 | -3.6% |
| Tangible fixed assets | 22/27 | €5,720 | €5,112 | -€608 | -10.6% |
| Other tangible fixed assets | 26 | €5,720 | €5,112 | -€608 | -10.6% |
| Financial fixed assets | 28 | €11,326 | €11,326 | = | 0.0% |
| Current assets | 29/58 | €71,375 | €58,299 | -€13,077 | -18.3% |
| Stocks and contracts in progress | 3 | €2,050 | €4,225 | +€2,175 | +106% |
| Stocks | 30/36 | €2,050 | €4,225 | +€2,175 | +106% |
| Amounts receivable within one year | 40/41 | €15,930 | €15,407 | -€524 | -3.3% |
| Trade receivables | 40 | €5,656 | €971 | -€4,685 | -82.8% |
| Other amounts receivable | 41 | €10,275 | €14,436 | +€4,162 | +40.5% |
| Cash at bank and in hand | 54/58 | €53,119 | €35,449 | -€17,670 | -33.3% |
| Deferred charges and accrued income | 490/1 | €275 | €3,218 | +€2,942 | +1,069% |
| Total equity and liabilities | 10/49 | €88,421 | €74,737 | -€13,685 | -15.5% |
| Equity | 10/15 | €51,048 | €48,296 | -€2,752 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,500 | €11,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,348 | €30,596 | -€2,752 | -8.3% |
| Amounts payable | 17/49 | €37,373 | €26,441 | -€10,933 | -29.3% |
| Amounts payable after more than one year | 17 | €1,447 | - | -€1,447 | |
| Financial debts | 170/4 | €1,447 | - | -€1,447 | |
| Amounts payable within one year | 42/48 | €35,926 | €26,441 | -€9,485 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €3,196 | €5,102 | +€1,906 | +59.6% |
| Trade debts | 44 | €12,236 | €4,746 | -€7,490 | -61.2% |
| Suppliers | 440/4 | €12,236 | €4,746 | -€7,490 | -61.2% |
| Taxes, remuneration and social security | 45 | €14,612 | €11,717 | -€2,895 | -19.8% |
| Taxes | 450/3 | €8,823 | €4,973 | -€3,850 | -43.6% |
| Remuneration and social security | 454/9 | €5,789 | €6,744 | +€955 | +16.5% |
| Other amounts payable | 47/48 | €5,882 | €4,876 | -€1,007 | -17.1% |
| Remuneration, social security and pensions | 62 | €55,260 | €49,919 | -€5,341 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362 | €608 | +€247 | +68.2% |
| Other operating charges | 640/8 | €958 | €732 | -€226 | -23.6% |
| Non-recurring operating charges | 66A | €131 | €2,000 | +€1,870 | +1,433% |
| Gross operating margin | 9900 | €70,971 | €52,270 | -€18,701 | -26.4% |
| Operating profit (loss) | 9901 | €14,260 | -€990 | -€15,250 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €2,827 | €469 | -€2,358 | -83.4% |
| Recurring financial charges | 65 | €2,827 | €469 | -€2,358 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €11,433 | -€1,456 | -€12,889 | |
| Income taxes | 67/77 | €2,737 | €1,296 | -€1,441 | -52.6% |
| Profit (loss) for the period | 9904 | €8,696 | -€2,752 | -€11,448 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,696 | -€2,752 | -€11,448 |
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 18 October 2026 via checked.be.