TOP COIFF: 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.
TOP COIFF
Largest movements
- Receivables within one year -€2,726
no longer reported in 2024 (was €2,726)
- Cash +€1,616
up €1,616 (+62.3%), from €2,595 to €4,211
mainly Receivables within one year (+€2,726) and Net result for the year (+€619)
- Other debts -€1,352
down €1,352 (-31.3%), from €4,314 to €2,962
- Tax, wage and social debts -€935
down €935 (-17.3%), from €5,392 to €4,457
of which Remuneration and social security: -€1,050
- Profit (loss) carried forward +€619
up €619 (+9.4%), from -€6,585 to -€5,966
- Trade debts +€558
up €558 (+200.7%), from €278 to €836
- Gross operating margin +€998
up €998 (+218.9%), from €456 to €1,454
- Other operating charges +€788
new in 2024: €788
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 | €5,399 | €4,289 | -€1,110 | -20.6% |
| Fixed assets | 21/28 | €78 | €78 | = | 0.0% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €5,321 | €4,211 | -€1,110 | -20.9% |
| Amounts receivable within one year | 40/41 | €2,726 | - | -€2,726 | |
| Trade receivables | 40 | €2,726 | - | -€2,726 | |
| Cash at bank and in hand | 54/58 | €2,595 | €4,211 | +€1,616 | +62.3% |
| Total equity and liabilities | 10/49 | €5,399 | €4,289 | -€1,110 | -20.6% |
| Equity | 10/15 | -€4,585 | -€3,966 | +€619 | +13.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,585 | -€5,966 | +€619 | +9.4% |
| Amounts payable | 17/49 | €9,984 | €8,255 | -€1,729 | -17.3% |
| Amounts payable within one year | 42/48 | €9,984 | €8,255 | -€1,729 | -17.3% |
| Trade debts | 44 | €278 | €836 | +€558 | +200.7% |
| Suppliers | 440/4 | €278 | €836 | +€558 | +200.7% |
| Taxes, remuneration and social security | 45 | €5,392 | €4,457 | -€935 | -17.3% |
| Taxes | 450/3 | €2,392 | €2,507 | +€115 | +4.8% |
| Remuneration and social security | 454/9 | €3,000 | €1,950 | -€1,050 | -35.0% |
| Other amounts payable | 47/48 | €4,314 | €2,962 | -€1,352 | -31.3% |
| Other operating charges | 640/8 | - | €788 | +€788 | |
| Gross operating margin | 9900 | €456 | €1,454 | +€998 | +218.9% |
| Operating profit (loss) | 9901 | €456 | €666 | +€210 | +46.1% |
| Financial charges | 65/66B | €46 | €47 | +€1 | +2.2% |
| Recurring financial charges | 65 | €46 | €47 | +€1 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €410 | €619 | +€209 | +51.0% |
| Profit (loss) for the period | 9904 | €410 | €619 | +€209 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €410 | €619 | +€209 | +51.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.