COSIMMO: 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.
COSIMMO
Largest movements
- Cash -€60,161
down €60,161 (-39.4%), from €152,622 to €92,461
mainly Short-term financial debts (-€78,392) and Net result for the year (-€10,780)
- Tangible fixed assets -€19,388
down €19,388 (-6.7%), from €288,698 to €269,311
- Short-term financial debts -€78,392
down €78,392 (-8.4%), from €929,775 to €851,383
- Profit (loss) carried forward -€10,780
down €10,780 (-0.9%), from -€1.3m to -€1.3m
- Other debts +€8,603
up €8,603 (+9.7%), from €89,094 to €97,697
- Other operating charges -€8,769
down €8,769 (-39.4%), from €22,263 to €13,494
- Gross operating margin +€8,160
up €8,160 (+11.7%), from €69,543 to €77,703
- Financial charges -€2,750
down €2,750 (-4.7%), from €58,381 to €55,630
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 | €441,893 | €361,772 | -€80,121 | -18.1% |
| Fixed assets | 21/28 | €288,698 | €269,311 | -€19,388 | -6.7% |
| Tangible fixed assets | 22/27 | €288,698 | €269,311 | -€19,388 | -6.7% |
| Land and buildings | 22 | €288,698 | €269,311 | -€19,388 | -6.7% |
| Current assets | 29/58 | €153,194 | €92,461 | -€60,733 | -39.6% |
| Amounts receivable within one year | 40/41 | €572 | - | -€572 | |
| Trade receivables | 40 | €572 | - | -€572 | |
| Cash at bank and in hand | 54/58 | €152,622 | €92,461 | -€60,161 | -39.4% |
| Total equity and liabilities | 10/49 | €441,893 | €361,772 | -€80,121 | -18.1% |
| Equity | 10/15 | -€579,664 | -€590,443 | -€10,780 | -1.9% |
| Contributions | 10/11 | €682,451 | €682,451 | = | 0.0% |
| Capital | 10 | €682,451 | €682,451 | = | 0.0% |
| Issued capital | 100 | €682,451 | €682,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,262,115 | -€1,272,894 | -€10,780 | -0.9% |
| Amounts payable | 17/49 | €1,021,556 | €952,215 | -€69,341 | -6.8% |
| Amounts payable within one year | 42/48 | €1,021,556 | €952,215 | -€69,341 | -6.8% |
| Financial debts | 43 | €929,775 | €851,383 | -€78,392 | -8.4% |
| Other loans | 439 | €929,775 | €851,383 | -€78,392 | -8.4% |
| Trade debts | 44 | €2,688 | €3,136 | +€448 | +16.7% |
| Suppliers | 440/4 | €2,688 | €3,136 | +€448 | +16.7% |
| Other amounts payable | 47/48 | €89,094 | €97,697 | +€8,603 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,388 | €19,388 | = | 0.0% |
| Other operating charges | 640/8 | €22,263 | €13,494 | -€8,769 | -39.4% |
| Gross operating margin | 9900 | €69,543 | €77,703 | +€8,160 | +11.7% |
| Operating profit (loss) | 9901 | €27,891 | €44,821 | +€16,930 | +60.7% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €58,381 | €55,630 | -€2,750 | -4.7% |
| Recurring financial charges | 65 | €58,381 | €55,630 | -€2,750 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,489 | -€10,780 | +€19,710 | +64.6% |
| Profit (loss) for the period | 9904 | -€30,489 | -€10,780 | +€19,710 | +64.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,489 | -€10,780 | +€19,710 | +64.6% |
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 1 October 2026 via checked.be.