R. COIF: 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.
R. COIF
Largest movements
- Receivables within one year +€2,803
up €2,803 (+59.4%), from €4,719 to €7,522
- Cash -€341
down €341 (-9.2%), from €3,703 to €3,362
mainly Receivables within one year (-€2,803)
- Profit (loss) carried forward +€1,695
up €1,695 (+89.4%), from €1,897 to €3,592
- Tax, wage and social debts +€645
up €645 (+30.1%), from €2,140 to €2,784
- Trade debts +€122
up €122 (+9.5%), from €1,291 to €1,414
- Purchases and services +€1,950
up €1,950 (+6.1%), from €31,809 to €33,759
- Gross operating margin +€855
up €855 (+64.6%), from €1,323 to €2,179
- Other operating charges -€363
down €363 (-93.2%), from €390 to €27
- Taxes +€336
up €336 (+124%), from €270 to €606
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 | €8,422 | €10,884 | +€2,462 | +29.2% |
| Current assets | 29/58 | €8,422 | €10,884 | +€2,462 | +29.2% |
| Amounts receivable within one year | 40/41 | €4,719 | €7,522 | +€2,803 | +59.4% |
| Other amounts receivable | 41 | €4,719 | €7,522 | +€2,803 | +59.4% |
| Cash at bank and in hand | 54/58 | €3,703 | €3,362 | -€341 | -9.2% |
| Total equity and liabilities | 10/49 | €8,422 | €10,884 | +€2,462 | +29.2% |
| Equity | 10/15 | €4,991 | €6,686 | +€1,695 | +34.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94 | €94 | = | 0.0% |
| Non-distributable reserves | 130/1 | €94 | €94 | = | 0.0% |
| Legal reserve | 130 | €94 | €94 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,897 | €3,592 | +€1,695 | +89.4% |
| Amounts payable | 17/49 | €3,431 | €4,198 | +€767 | +22.4% |
| Amounts payable within one year | 42/48 | €3,431 | €4,198 | +€767 | +22.4% |
| Trade debts | 44 | €1,291 | €1,414 | +€122 | +9.5% |
| Suppliers | 440/4 | €1,291 | €1,414 | +€122 | +9.5% |
| Taxes, remuneration and social security | 45 | €2,140 | €2,784 | +€645 | +30.1% |
| Taxes | 450/3 | €2,140 | €2,784 | +€645 | +30.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,809 | €33,759 | +€1,950 | +6.1% |
| Other operating charges | 640/8 | €390 | €27 | -€363 | -93.2% |
| Gross operating margin | 9900 | €1,323 | €2,179 | +€855 | +64.6% |
| Operating profit (loss) | 9901 | €934 | €2,152 | +€1,219 | +131% |
| Financial income | 75/76B | €247 | €245 | -€2 | -0.8% |
| Recurring financial income | 75 | €247 | €245 | -€2 | -0.8% |
| Financial charges | 65/66B | €100 | €96 | -€5 | -4.5% |
| Recurring financial charges | 65 | €100 | €96 | -€5 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,080 | €2,302 | +€1,221 | +113% |
| Income taxes | 67/77 | €270 | €606 | +€336 | +124% |
| Profit (loss) for the period | 9904 | €810 | €1,695 | +€885 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €810 | €1,695 | +€885 | +109% |
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 29 October 2026 via checked.be.