COSI COM'E: 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.
COSI COM'E
Largest movements
- Cash -€18,020
down €18,020 (-76.0%), from €23,725 to €5,705
mainly Debts after one year (-€53,366) and Investment in fixed assets (net) (-€14,339)
- Deferred charges and accrued income -€6,194
down €6,194 (-64.8%), from €9,561 to €3,367
- Tangible fixed assets -€5,600
down €5,600 (-1.7%), from €335,909 to €330,308
of which Land and buildings: -€11,136
- Debts after one year -€53,366
down €53,366 (-19.0%), from €280,699 to €227,333
of which Financial debts: -€27,384
- Tax, wage and social debts +€17,298
up €17,298 (+86.7%), from €19,940 to €37,238
of which Remuneration and social security: +€15,125
- Profit (loss) carried forward +€5,787
up €5,787 (+17.7%), from -€32,761 to -€26,974
- Accrued charges and deferred income -€4,000
no longer reported in 2025 (was €4,000)
- Gross operating margin +€11,128
up €11,128 (+7.8%), from €143,505 to €154,633
- Staff costs +€5,567
up €5,567 (+5.7%), from €97,905 to €103,472
- Depreciation -€5,556
down €5,556 (-21.8%), from €25,495 to €19,939
- Taxes +€5,000
new in 2025: €5,000
- Other operating charges +€2,002
up €2,002 (+99.9%), from €2,004 to €4,007
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 | €399,341 | €365,316 | -€34,025 | -8.5% |
| Fixed assets | 21/28 | €335,909 | €330,308 | -€5,600 | -1.7% |
| Tangible fixed assets | 22/27 | €335,909 | €330,308 | -€5,600 | -1.7% |
| Land and buildings | 22 | €302,319 | €291,183 | -€11,136 | -3.7% |
| Plant, machinery and equipment | 23 | €2,962 | €2,800 | -€163 | -5.5% |
| Furniture and vehicles | 24 | €29,822 | €35,704 | +€5,882 | +19.7% |
| Other tangible fixed assets | 26 | €806 | €622 | -€183 | -22.8% |
| Current assets | 29/58 | €63,432 | €35,008 | -€28,424 | -44.8% |
| Stocks and contracts in progress | 3 | €15,577 | €13,097 | -€2,480 | -15.9% |
| Stocks | 30/36 | €15,577 | €13,097 | -€2,480 | -15.9% |
| Amounts receivable within one year | 40/41 | €14,570 | €12,840 | -€1,730 | -11.9% |
| Trade receivables | 40 | €4,241 | €7,513 | +€3,272 | +77.1% |
| Other amounts receivable | 41 | €10,328 | €5,327 | -€5,002 | -48.4% |
| Cash at bank and in hand | 54/58 | €23,725 | €5,705 | -€18,020 | -76.0% |
| Deferred charges and accrued income | 490/1 | €9,561 | €3,367 | -€6,194 | -64.8% |
| Total equity and liabilities | 10/49 | €399,341 | €365,316 | -€34,025 | -8.5% |
| Equity | 10/15 | €62,432 | €68,219 | +€5,787 | +9.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €75,193 | €75,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,714 | €5,714 | = | 0.0% |
| Distributable reserves | 133 | €67,479 | €67,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,761 | -€26,974 | +€5,787 | +17.7% |
| Amounts payable | 17/49 | €336,909 | €297,097 | -€39,812 | -11.8% |
| Amounts payable after more than one year | 17 | €280,699 | €227,333 | -€53,366 | -19.0% |
| Financial debts | 170/4 | €224,089 | €196,705 | -€27,384 | -12.2% |
| Other amounts payable | 178/9 | €56,610 | €30,629 | -€25,981 | -45.9% |
| Amounts payable within one year | 42/48 | €52,210 | €69,764 | +€17,554 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €26,286 | €27,384 | +€1,098 | +4.2% |
| Trade debts | 44 | €5,983 | €5,141 | -€842 | -14.1% |
| Suppliers | 440/4 | €5,983 | €5,141 | -€842 | -14.1% |
| Taxes, remuneration and social security | 45 | €19,940 | €37,238 | +€17,298 | +86.7% |
| Taxes | 450/3 | €7,635 | €9,808 | +€2,173 | +28.5% |
| Remuneration and social security | 454/9 | €12,305 | €27,430 | +€15,125 | +123% |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €97,905 | €103,472 | +€5,567 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,495 | €19,939 | -€5,556 | -21.8% |
| Other operating charges | 640/8 | €2,004 | €4,007 | +€2,002 | +99.9% |
| Non-recurring operating charges | 66A | - | €2,257 | +€2,257 | |
| Gross operating margin | 9900 | €143,505 | €154,633 | +€11,128 | +7.8% |
| Operating profit (loss) | 9901 | €18,101 | €24,957 | +€6,856 | +37.9% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €12,497 | €14,171 | +€1,674 | +13.4% |
| Recurring financial charges | 65 | €12,497 | €14,171 | +€1,674 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €5,621 | €10,787 | +€5,166 | +91.9% |
| Income taxes | 67/77 | - | €5,000 | +€5,000 | |
| Profit (loss) for the period | 9904 | €5,621 | €5,787 | +€166 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,621 | €5,787 | +€166 | +2.9% |
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 26 October 2026 via checked.be.