COSMASHOP: 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.
COSMASHOP
Largest movements
- Cash +€19,920
up €19,920 (+1,928%), from €1,033 to €20,953
mainly Trade debts (+€71,166) and Other debts (+€65,000)
- Receivables within one year +€13,840
up €13,840 (+317%), from €4,372 to €18,212
- Profit (loss) carried forward -€106,656
down €106,656 (-4.6%), from -€2.3m to -€2.4m
- Trade debts +€71,166
up €71,166 (+220%), from €32,338 to €103,504
- Other debts +€65,000
up €65,000 (+2.8%), from €2.3m to €2.4m
- Tax, wage and social debts +€4,249
new in 2025: €4,249
- Services and other goods +€126,946
up €126,946 (+2,744%), from €4,627 to €131,572
- Turnover +€98,965
new in 2025: €98,965
- Goods and materials +€70,052
new in 2025: €70,052
- Financial charges +€3,346
up €3,346 (+1,188%), from €282 to €3,627
of which Financial charges: +€3,423
- Financial income -€3,293
down €3,293 (-99.1%), from €3,324 to €30
of which Non-recurring financial income: -€3,324
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 | €5,405 | €39,165 | +€33,759 | +625% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €5,405 | €39,165 | +€33,759 | +625% |
| Amounts receivable within one year | 40/41 | €4,372 | €18,212 | +€13,840 | +317% |
| Other amounts receivable | 41 | €4,372 | €18,212 | +€13,840 | +317% |
| Cash at bank and in hand | 54/58 | €1,033 | €20,953 | +€19,920 | +1,928% |
| Total equity and liabilities | 10/49 | €5,405 | €39,165 | +€33,759 | +625% |
| Equity | 10/15 | -€2,327,729 | -€2,434,385 | -€106,656 | -4.6% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Capital | 10 | €14,000 | €14,000 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €4,600 | €4,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,341,729 | -€2,448,385 | -€106,656 | -4.6% |
| Amounts payable | 17/49 | €2,333,134 | €2,473,549 | +€140,415 | +6.0% |
| Amounts payable within one year | 42/48 | €2,333,134 | €2,473,549 | +€140,415 | +6.0% |
| Trade debts | 44 | €32,338 | €103,504 | +€71,166 | +220% |
| Suppliers | 440/4 | €32,338 | €103,504 | +€71,166 | +220% |
| Taxes, remuneration and social security | 45 | - | €4,249 | +€4,249 | |
| Taxes | 450/3 | - | €4,249 | +€4,249 | |
| Other amounts payable | 47/48 | €2,300,796 | €2,365,796 | +€65,000 | +2.8% |
| Operating income | 70/76A | - | €98,965 | +€98,965 | |
| Turnover | 70 | - | €98,965 | +€98,965 | |
| Operating charges | 60/66A | €5,014 | €202,024 | +€197,010 | +3,929% |
| Goods for resale, raw materials and consumables | 60 | - | €70,052 | +€70,052 | |
| Purchases | 600/8 | - | €70,052 | +€70,052 | |
| Services and other goods | 61 | €4,627 | €131,572 | +€126,946 | +2,744% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Operating profit (loss) | 9901 | -€5,014 | -€103,059 | -€98,045 | -1,955% |
| Financial income | 75/76B | €3,324 | €30 | -€3,293 | -99.1% |
| Recurring financial income | 75 | €3,324 | €30 | -€3,293 | -99.1% |
| Other financial income | 752/9 | - | €30 | +€30 | |
| Non-recurring financial income | 76B | €3,324 | - | -€3,324 | |
| Financial charges | 65/66B | €282 | €3,627 | +€3,346 | +1,188% |
| Recurring financial charges | 65 | €204 | €3,627 | +€3,423 | +1,678% |
| Other financial charges | 652/9 | €204 | €3,627 | +€3,423 | +1,678% |
| Non-recurring financial charges | 66B | €78 | - | -€78 | |
| Profit (loss) for the period before taxes | 9903 | -€1,972 | -€106,656 | -€104,684 | -5,309% |
| Profit (loss) for the period | 9904 | -€1,972 | -€106,656 | -€104,684 | -5,309% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,972 | -€106,656 | -€104,684 | -5,309% |
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 14 October 2026 via checked.be.