COSMACIUC CONCEPT: 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.
COSMACIUC CONCEPT
Largest movements
- Financial fixed assets -€10,537
down €10,537 (-18.8%), from €56,160 to €45,624
- Receivables within one year +€8,573
up €8,573 (+65.1%), from €13,161 to €21,734
of which Other amounts receivable: +€4,351
- Cash +€2,442
up €2,442 (+37.8%), from €6,465 to €8,907
mainly Net result for the year (+€40,902) and Investment in fixed assets (net) (+€10,537)
- Other debts +€8,000
up €8,000 (+20.0%), from €40,000 to €48,000
- Profit (loss) carried forward -€7,098
down €7,098 (-94.9%), from €7,480 to €382
- Tax, wage and social debts -€4,257
down €4,257 (-76.9%), from €5,534 to €1,277
of which Taxes: -€3,057
- Trade debts +€1,907
up €1,907 (+62.7%), from €3,044 to €4,952
- Accrued charges and deferred income +€1,435
new in 2025: €1,435
- Gross operating margin -€4,923
down €4,923 (-8.2%), from €60,107 to €55,184
- Taxes -€1,476
down €1,476 (-9.8%), from €15,125 to €13,649
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 | €76,519 | €76,505 | -€14 | 0.0% |
| Fixed assets | 21/28 | €56,760 | €45,864 | -€10,897 | -19.2% |
| Tangible fixed assets | 22/27 | €600 | €240 | -€360 | -60.0% |
| Plant, machinery and equipment | 23 | €600 | €240 | -€360 | -60.0% |
| Financial fixed assets | 28 | €56,160 | €45,624 | -€10,537 | -18.8% |
| Current assets | 29/58 | €19,758 | €30,641 | +€10,883 | +55.1% |
| Amounts receivable within one year | 40/41 | €13,161 | €21,734 | +€8,573 | +65.1% |
| Trade receivables | 40 | €13,161 | €17,383 | +€4,222 | +32.1% |
| Other amounts receivable | 41 | - | €4,351 | +€4,351 | |
| Cash at bank and in hand | 54/58 | €6,465 | €8,907 | +€2,442 | +37.8% |
| Deferred charges and accrued income | 490/1 | €132 | - | -€132 | |
| Total equity and liabilities | 10/49 | €76,519 | €76,505 | -€14 | 0.0% |
| Equity | 10/15 | €27,940 | €20,842 | -€7,098 | -25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €7,480 | €382 | -€7,098 | -94.9% |
| Amounts payable | 17/49 | €48,579 | €55,663 | +€7,085 | +14.6% |
| Amounts payable within one year | 42/48 | €48,579 | €54,229 | +€5,650 | +11.6% |
| Trade debts | 44 | €3,044 | €4,952 | +€1,907 | +62.7% |
| Suppliers | 440/4 | €3,044 | €4,952 | +€1,907 | +62.7% |
| Taxes, remuneration and social security | 45 | €5,534 | €1,277 | -€4,257 | -76.9% |
| Taxes | 450/3 | €4,334 | €1,277 | -€3,057 | -70.5% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €40,000 | €48,000 | +€8,000 | +20.0% |
| Accrued charges and deferred income | 492/3 | - | €1,435 | +€1,435 | |
| Remuneration, social security and pensions | 62 | €464 | €120 | -€344 | -74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €360 | = | 0.0% |
| Gross operating margin | 9900 | €60,107 | €55,184 | -€4,923 | -8.2% |
| Operating profit (loss) | 9901 | €59,284 | €54,704 | -€4,580 | -7.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €109 | €154 | +€44 | +40.7% |
| Recurring financial charges | 65 | €109 | €154 | +€44 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | €59,175 | €54,550 | -€4,624 | -7.8% |
| Income taxes | 67/77 | €15,125 | €13,649 | -€1,476 | -9.8% |
| Profit (loss) for the period | 9904 | €44,049 | €40,902 | -€3,148 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,049 | €40,902 | -€3,148 | -7.1% |
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 25 October 2026 via checked.be.