COGNISPHERE: 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.
COGNISPHERE
Largest movements
- Receivables within one year -€1,400
down €1,400 (-72.5%), from €1,930 to €530
of which Other amounts receivable: -€1,400
- Cash -€547
down €547 (-82.7%), from €661 to €114
mainly Net result for the year (-€1,893) and Trade debts (-€54)
- Profit (loss) carried forward -€1,893
down €1,893 (-23.8%), from -€7,954 to -€9,847
- Trade debts -€54
down €54 (-9.9%), from €546 to €492
- Gross operating margin +€1,752
up €1,752 (+57.9%), from -€3,026 to -€1,273
- Other operating charges -€1,523
down €1,523 (-79.2%), from €1,922 to €400
- Financial income -€153
down €153 (-100.0%), from €153 to €0
- Financial charges +€43
up €43 (+24.4%), from €177 to €220
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.
Cash bridge derived
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 | €2,592 | €645 | -€1,947 | -75.1% |
| Current assets | 29/58 | €2,592 | €645 | -€1,947 | -75.1% |
| Amounts receivable within one year | 40/41 | €1,930 | €530 | -€1,400 | -72.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,930 | €530 | -€1,400 | -72.5% |
| Cash at bank and in hand | 54/58 | €661 | €114 | -€547 | -82.7% |
| Total equity and liabilities | 10/49 | €2,592 | €645 | -€1,947 | -75.1% |
| Equity | 10/15 | €2,046 | €153 | -€1,893 | -92.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,954 | -€9,847 | -€1,893 | -23.8% |
| Amounts payable | 17/49 | €546 | €492 | -€54 | -9.9% |
| Amounts payable within one year | 42/48 | €546 | €492 | -€54 | -9.9% |
| Trade debts | 44 | €546 | €492 | -€54 | -9.9% |
| Suppliers | 440/4 | €546 | €492 | -€54 | -9.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,922 | €400 | -€1,523 | -79.2% |
| Gross operating margin | 9900 | -€3,026 | -€1,273 | +€1,752 | +57.9% |
| Operating profit (loss) | 9901 | -€4,948 | -€1,673 | +€3,275 | +66.2% |
| Financial income | 75/76B | €153 | €0 | -€153 | -100.0% |
| Recurring financial income | 75 | €153 | €0 | -€153 | -100.0% |
| Financial charges | 65/66B | €177 | €220 | +€43 | +24.4% |
| Recurring financial charges | 65 | €177 | €220 | +€43 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,972 | -€1,893 | +€3,079 | +61.9% |
| Profit (loss) for the period | 9904 | -€4,972 | -€1,893 | +€3,079 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,972 | -€1,893 | +€3,079 | +61.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.