COOTS: 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.
COOTS
Largest movements
- Receivables within one year +€25,712
up €25,712 (+44.5%), from €57,813 to €83,525
of which Other amounts receivable: +€59,712
- Cash -€5,299
down €5,299 (-72.8%), from €7,275 to €1,976
mainly Receivables within one year (-€25,712) and Tax, wage and social debts (-€5,185)
- Tangible fixed assets -€1,620
down €1,620 (-32.6%), from €4,965 to €3,346
- Deferred charges and accrued income +€1,595
up €1,595 (+710%), from €225 to €1,820
- Reserves +€21,249
up €21,249 (+204%), from €10,436 to €31,685
- Other debts +€6,090
up €6,090 (+9.1%), from €66,852 to €72,942
- Tax, wage and social debts -€5,185
down €5,185 (-40.9%), from €12,666 to €7,481
- Debts after one year -€1,874
down €1,874 (-74.2%), from €2,527 to €653
- Gross operating margin +€10,630
up €10,630 (+53.9%), from €19,738 to €30,368
- Financial charges -€4,138
down €4,138 (-93.1%), from €4,443 to €305
- Taxes +€3,100
up €3,100 (+75.2%), from €4,122 to €7,222
- Other operating charges +€855
up €855 (+91.3%), from €936 to €1,792
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 | €96,278 | €116,667 | +€20,389 | +21.2% |
| Fixed assets | 21/28 | €4,965 | €3,346 | -€1,620 | -32.6% |
| Tangible fixed assets | 22/27 | €4,965 | €3,346 | -€1,620 | -32.6% |
| Furniture and vehicles | 24 | €4,965 | €3,346 | -€1,620 | -32.6% |
| Current assets | 29/58 | €91,312 | €113,321 | +€22,009 | +24.1% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Other amounts receivable | 291 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,813 | €83,525 | +€25,712 | +44.5% |
| Trade receivables | 40 | €44,285 | €10,285 | -€34,000 | -76.8% |
| Other amounts receivable | 41 | €13,528 | €73,240 | +€59,712 | +441% |
| Cash at bank and in hand | 54/58 | €7,275 | €1,976 | -€5,299 | -72.8% |
| Deferred charges and accrued income | 490/1 | €225 | €1,820 | +€1,595 | +710% |
| Total equity and liabilities | 10/49 | €96,278 | €116,667 | +€20,389 | +21.2% |
| Equity | 10/15 | €12,436 | €33,685 | +€21,249 | +171% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,436 | €31,685 | +€21,249 | +204% |
| Distributable reserves | 133 | €10,436 | €31,685 | +€21,249 | +204% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,842 | €82,982 | -€860 | -1.0% |
| Amounts payable after more than one year | 17 | €2,527 | €653 | -€1,874 | -74.2% |
| Financial debts | 170/4 | €2,527 | €653 | -€1,874 | -74.2% |
| Amounts payable within one year | 42/48 | €81,315 | €82,328 | +€1,014 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €1,752 | €1,874 | +€122 | +6.9% |
| Trade debts | 44 | €44 | €31 | -€13 | -28.9% |
| Suppliers | 440/4 | €44 | €31 | -€13 | -28.9% |
| Taxes, remuneration and social security | 45 | €12,666 | €7,481 | -€5,185 | -40.9% |
| Taxes | 450/3 | €12,666 | €7,481 | -€5,185 | -40.9% |
| Other amounts payable | 47/48 | €66,852 | €72,942 | +€6,090 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,620 | €1,620 | = | 0.0% |
| Other operating charges | 640/8 | €936 | €1,792 | +€855 | +91.3% |
| Gross operating margin | 9900 | €19,738 | €30,368 | +€10,630 | +53.9% |
| Operating profit (loss) | 9901 | €17,181 | €26,956 | +€9,775 | +56.9% |
| Financial income | 75/76B | €1,820 | €1,820 | = | 0.0% |
| Recurring financial income | 75 | €1,820 | €1,820 | = | 0.0% |
| Financial charges | 65/66B | €4,443 | €305 | -€4,138 | -93.1% |
| Recurring financial charges | 65 | €4,443 | €305 | -€4,138 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €14,558 | €28,471 | +€13,913 | +95.6% |
| Income taxes | 67/77 | €4,122 | €7,222 | +€3,100 | +75.2% |
| Profit (loss) for the period | 9904 | €10,436 | €21,249 | +€10,813 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €10,436 | €21,249 | +€10,813 | +104% |
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.