COSMA CONSULTING: what changed
COSMA CONSULTING
Largest movements
- Tangible fixed assets -€8,078
down €8,078 (-40.6%), from €19,884 to €11,806
of which Furniture and vehicles: -€6,863
- Cash +€6,271
up €6,271 (+31.0%), from €20,204 to €26,475
mainly Net result for the year (+€27,562) and Other debts (+€16,694)
- Receivables within one year +€2,577
up €2,577 (+8.1%), from €31,892 to €34,469
of which Trade receivables: +€2,603
- Other debts +€16,694
up €16,694 (+89.2%), from €18,725 to €35,419
- Profit (loss) carried forward -€7,438
down €7,438 (-54.4%), from €13,670 to €6,232
- Tax, wage and social debts -€6,548
down €6,548 (-27.8%), from €23,520 to €16,972
- Current portion of long-term debt -€5,421
no longer reported in 2025 (was €5,421)
- Trade debts +€3,658
up €3,658 (+94.1%), from €3,888 to €7,546
- Depreciation -€3,659
down €3,659 (-24.8%), from €14,725 to €11,066
- Gross operating margin +€2,416
up €2,416 (+5.2%), from €46,260 to €48,676
- Taxes +€850
up €850 (+12.2%), from €6,959 to €7,809
- Other operating charges +€844
up €844 (+141%), from €599 to €1,443
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,284 | €74,229 | +€945 | +1.3% |
| Fixed assets | 21/28 | €19,884 | €11,806 | -€8,078 | -40.6% |
| Tangible fixed assets | 22/27 | €19,884 | €11,806 | -€8,078 | -40.6% |
| Plant, machinery and equipment | 23 | €3,920 | €2,705 | -€1,215 | -31.0% |
| Furniture and vehicles | 24 | €15,964 | €9,101 | -€6,863 | -43.0% |
| Current assets | 29/58 | €53,400 | €62,423 | +€9,023 | +16.9% |
| Amounts receivable within one year | 40/41 | €31,892 | €34,469 | +€2,577 | +8.1% |
| Trade receivables | 40 | €31,866 | €34,469 | +€2,603 | +8.2% |
| Other amounts receivable | 41 | €26 | - | -€26 | |
| Cash at bank and in hand | 54/58 | €20,204 | €26,475 | +€6,271 | +31.0% |
| Deferred charges and accrued income | 490/1 | €1,304 | €1,479 | +€175 | +13.4% |
| Total equity and liabilities | 10/49 | €73,284 | €74,229 | +€945 | +1.3% |
| Equity | 10/15 | €21,730 | €14,292 | -€7,438 | -34.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,670 | €6,232 | -€7,438 | -54.4% |
| Amounts payable | 17/49 | €51,554 | €59,937 | +€8,383 | +16.3% |
| Amounts payable within one year | 42/48 | €51,554 | €59,937 | +€8,383 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €5,421 | - | -€5,421 | |
| Trade debts | 44 | €3,888 | €7,546 | +€3,658 | +94.1% |
| Suppliers | 440/4 | €3,888 | €7,546 | +€3,658 | +94.1% |
| Taxes, remuneration and social security | 45 | €23,520 | €16,972 | -€6,548 | -27.8% |
| Taxes | 450/3 | €23,520 | €16,972 | -€6,548 | -27.8% |
| Other amounts payable | 47/48 | €18,725 | €35,419 | +€16,694 | +89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,725 | €11,066 | -€3,659 | -24.8% |
| Other operating charges | 640/8 | €599 | €1,443 | +€844 | +141% |
| Gross operating margin | 9900 | €46,260 | €48,676 | +€2,416 | +5.2% |
| Operating profit (loss) | 9901 | €30,936 | €36,167 | +€5,231 | +16.9% |
| Financial charges | 65/66B | €851 | €796 | -€55 | -6.5% |
| Recurring financial charges | 65 | €851 | €796 | -€55 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €30,085 | €35,371 | +€5,286 | +17.6% |
| Income taxes | 67/77 | €6,959 | €7,809 | +€850 | +12.2% |
| Profit (loss) for the period | 9904 | €23,126 | €27,562 | +€4,436 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,126 | €27,562 | +€4,436 | +19.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.