TOM COSYNS: 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.
TOM COSYNS
Largest movements
- Cash +€21,567
up €21,567 (+16.4%), from €131,120 to €152,687
mainly Net result for the year (+€23,139) and Tax, wage and social debts (+€11,180)
- Receivables within one year +€8,218
up €8,218 (+66.1%), from €12,442 to €20,660
- Reserves +€23,139
up €23,139 (+18.4%), from €125,793 to €148,932
of which Distributable reserves: +€23,139
- Tax, wage and social debts +€11,180
up €11,180 (+383%), from €2,918 to €14,098
- Other debts -€7,575
down €7,575 (-56.7%), from €13,360 to €5,785
- Gross operating margin +€13,921
up €13,921 (+57.7%), from €24,135 to €38,056
- Taxes +€5,987
up €5,987 (+95.3%), from €6,285 to €12,272
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 | €149,632 | €177,414 | +€27,782 | +18.6% |
| Fixed assets | 21/28 | €5,438 | €4,067 | -€1,371 | -25.2% |
| Tangible fixed assets | 22/27 | €5,438 | €4,067 | -€1,371 | -25.2% |
| Plant, machinery and equipment | 23 | €2,051 | €1,416 | -€635 | -31.0% |
| Furniture and vehicles | 24 | €2,221 | €1,635 | -€586 | -26.4% |
| Other tangible fixed assets | 26 | €1,166 | €1,016 | -€150 | -12.9% |
| Current assets | 29/58 | €144,194 | €173,347 | +€29,153 | +20.2% |
| Amounts receivable within one year | 40/41 | €12,442 | €20,660 | +€8,218 | +66.1% |
| Trade receivables | 40 | €12,442 | €20,660 | +€8,218 | +66.1% |
| Cash at bank and in hand | 54/58 | €131,120 | €152,687 | +€21,567 | +16.4% |
| Deferred charges and accrued income | 490/1 | €632 | - | -€632 | |
| Total equity and liabilities | 10/49 | €149,632 | €177,414 | +€27,782 | +18.6% |
| Equity | 10/15 | €131,993 | €155,132 | +€23,139 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,793 | €148,932 | +€23,139 | +18.4% |
| Tax-exempt reserves | 132 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €123,933 | €147,072 | +€23,139 | +18.7% |
| Amounts payable | 17/49 | €17,639 | €22,282 | +€4,643 | +26.3% |
| Amounts payable within one year | 42/48 | €17,639 | €22,282 | +€4,643 | +26.3% |
| Trade debts | 44 | €1,361 | €2,399 | +€1,038 | +76.3% |
| Suppliers | 440/4 | €1,361 | €2,399 | +€1,038 | +76.3% |
| Taxes, remuneration and social security | 45 | €2,918 | €14,098 | +€11,180 | +383% |
| Taxes | 450/3 | €2,918 | €14,098 | +€11,180 | +383% |
| Other amounts payable | 47/48 | €13,360 | €5,785 | -€7,575 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,496 | €2,385 | -€111 | -4.4% |
| Other operating charges | 640/8 | €222 | €218 | -€4 | -1.8% |
| Gross operating margin | 9900 | €24,135 | €38,056 | +€13,921 | +57.7% |
| Operating profit (loss) | 9901 | €21,417 | €35,453 | +€14,036 | +65.5% |
| Financial income | 75/76B | €6 | €15 | +€9 | +150% |
| Recurring financial income | 75 | €6 | €15 | +€9 | +150% |
| Financial charges | 65/66B | €66 | €57 | -€9 | -13.6% |
| Recurring financial charges | 65 | €66 | €57 | -€9 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €21,357 | €35,411 | +€14,054 | +65.8% |
| Income taxes | 67/77 | €6,285 | €12,272 | +€5,987 | +95.3% |
| Profit (loss) for the period | 9904 | €15,072 | €23,139 | +€8,067 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,072 | €23,139 | +€8,067 | +53.5% |
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.