STYLING COIF: 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.
STYLING COIF
Largest movements
- Cash +€950
up €950 (+102.8%), from €925 to €1,875
mainly Trade debts (+€3,225) and Other debts (+€1,847)
- Receivables within one year -€502
down €502 (-50.6%), from €992 to €490
- Tangible fixed assets -€268
down €268 (-75.0%), from €358 to €89
- Deferred charges and accrued income +€36
up €36 (+149.2%), from €24 to €60
- Trade debts +€3,225
up €3,225 (+5428.9%), from €59 to €3,284
- Profit (loss) carried forward -€2,556
down €2,556 (-6.4%), from -€39,870 to -€42,426
- Accrued charges and deferred income -€2,300
no longer reported in 2024 (was €2,300)
- Other debts +€1,847
up €1,847 (+9.3%), from €19,785 to €21,632
- Purchases and services +€36,895
new in 2024: €36,895
- Turnover +€36,506
new in 2024: €36,506
- Gross operating margin +€2,988
up €2,988 (+88.5%), from -€3,377 to -€389
- Taxes +€1,547
new in 2024: €1,547
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 | €2,298 | €2,514 | +€216 | +9.4% |
| Fixed assets | 21/28 | €358 | €89 | -€268 | -75.0% |
| Tangible fixed assets | 22/27 | €358 | €89 | -€268 | -75.0% |
| Furniture and vehicles | 24 | €358 | €89 | -€268 | -75.0% |
| Current assets | 29/58 | €1,941 | €2,425 | +€484 | +24.9% |
| Amounts receivable within one year | 40/41 | €992 | €490 | -€502 | -50.6% |
| Other amounts receivable | 41 | €992 | €490 | -€502 | -50.6% |
| Cash at bank and in hand | 54/58 | €925 | €1,875 | +€950 | +102.8% |
| Deferred charges and accrued income | 490/1 | €24 | €60 | +€36 | +149.2% |
| Total equity and liabilities | 10/49 | €2,298 | €2,514 | +€216 | +9.4% |
| Equity | 10/15 | -€21,270 | -€23,826 | -€2,556 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,870 | -€42,426 | -€2,556 | -6.4% |
| Amounts payable | 17/49 | €23,569 | €26,340 | +€2,772 | +11.8% |
| Amounts payable within one year | 42/48 | €21,269 | €26,340 | +€5,072 | +23.8% |
| Trade debts | 44 | €59 | €3,284 | +€3,225 | +5428.9% |
| Suppliers | 440/4 | €59 | €3,284 | +€3,225 | +5428.9% |
| Taxes, remuneration and social security | 45 | €1,424 | €1,424 | = | 0.0% |
| Taxes | 450/3 | €134 | €1,424 | +€1,290 | +959.9% |
| Remuneration and social security | 454/9 | €1,290 | - | -€1,290 | |
| Other amounts payable | 47/48 | €19,785 | €21,632 | +€1,847 | +9.3% |
| Accrued charges and deferred income | 492/3 | €2,300 | - | -€2,300 | |
| Turnover | 70 | - | €36,506 | +€36,506 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €36,895 | +€36,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €268 | +€89 | +50.0% |
| Other operating charges | 640/8 | €279 | €198 | -€81 | -29.1% |
| Gross operating margin | 9900 | -€3,377 | -€389 | +€2,988 | +88.5% |
| Operating profit (loss) | 9901 | -€3,835 | -€855 | +€2,979 | +77.7% |
| Financial charges | 65/66B | €84 | €153 | +€69 | +81.5% |
| Recurring financial charges | 65 | €84 | €153 | +€69 | +81.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,919 | -€1,009 | +€2,911 | +74.3% |
| Income taxes | 67/77 | - | €1,547 | +€1,547 | |
| Profit (loss) for the period | 9904 | -€3,919 | -€2,556 | +€1,363 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,919 | -€2,556 | +€1,363 | +34.8% |
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 28 September 2026 via checked.be.