SO 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.
SO COSY
Largest movements
- Cash +€11,889
up €11,889 (+111%), from €10,685 to €22,574
mainly Net result for the year (+€12,192) and Tax, wage and social debts (+€1,999)
- Deferred charges and accrued income -€909
down €909 (-70.6%), from €1,288 to €379
- Tangible fixed assets +€896
new in 2025: €896
- Profit (loss) carried forward +€12,192
up €12,192 (+27.1%), from -€45,047 to -€32,855
- Other debts -€2,170
down €2,170 (-98.8%), from €2,197 to €26
- Tax, wage and social debts +€1,999
up €1,999 (+170%), from €1,174 to €3,174
- Gross operating margin +€14,114
up €14,114 (+403%), from €3,498 to €17,613
- Taxes +€3,458
up €3,458 (+790%), from €438 to €3,895
- Financial charges -€731
down €731 (-59.5%), from €1,228 to €497
- Other operating charges -€300
down €300 (-23.8%), from €1,261 to €961
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 | €14,841 | €26,639 | +€11,798 | +79.5% |
| Fixed assets | 21/28 | - | €896 | +€896 | |
| Tangible fixed assets | 22/27 | - | €896 | +€896 | |
| Plant, machinery and equipment | 23 | - | €896 | +€896 | |
| Current assets | 29/58 | €14,841 | €25,743 | +€10,902 | +73.5% |
| Amounts receivable within one year | 40/41 | €2,868 | €2,791 | -€78 | -2.7% |
| Trade receivables | 40 | €2,525 | €2,525 | = | 0.0% |
| Other amounts receivable | 41 | €343 | €266 | -€78 | -22.6% |
| Cash at bank and in hand | 54/58 | €10,685 | €22,574 | +€11,889 | +111% |
| Deferred charges and accrued income | 490/1 | €1,288 | €379 | -€909 | -70.6% |
| Total equity and liabilities | 10/49 | €14,841 | €26,639 | +€11,798 | +79.5% |
| Equity | 10/15 | €9,200 | €21,392 | +€12,192 | +133% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,047 | €48,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,187 | €46,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,047 | -€32,855 | +€12,192 | +27.1% |
| Amounts payable | 17/49 | €5,641 | €5,247 | -€394 | -7.0% |
| Amounts payable within one year | 42/48 | €5,641 | €5,247 | -€394 | -7.0% |
| Trade debts | 44 | €2,270 | €2,047 | -€223 | -9.8% |
| Suppliers | 440/4 | €2,270 | €2,047 | -€223 | -9.8% |
| Taxes, remuneration and social security | 45 | €1,174 | €3,174 | +€1,999 | +170% |
| Taxes | 450/3 | €1,174 | €3,174 | +€1,999 | +170% |
| Other amounts payable | 47/48 | €2,197 | €26 | -€2,170 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €68 | +€65 | +2,093% |
| Other operating charges | 640/8 | €1,261 | €961 | -€300 | -23.8% |
| Gross operating margin | 9900 | €3,498 | €17,613 | +€14,114 | +403% |
| Operating profit (loss) | 9901 | €2,234 | €16,584 | +€14,350 | +642% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,228 | €497 | -€731 | -59.5% |
| Recurring financial charges | 65 | €1,228 | €497 | -€731 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €1,006 | €16,087 | +€15,081 | +1,499% |
| Income taxes | 67/77 | €438 | €3,895 | +€3,458 | +790% |
| Profit (loss) for the period | 9904 | €569 | €12,192 | +€11,623 | +2,044% |
| Profit (loss) for the period to be appropriated | 9905 | €569 | €12,192 | +€11,623 | +2,044% |
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 21 October 2026 via checked.be.