COSMAT ALIMENTATION: 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.
COSMAT ALIMENTATION
Largest movements
- Tangible fixed assets -€64,021
down €64,021 (-74.3%), from €86,145 to €22,124
of which Land and buildings: -€47,213
- Receivables within one year +€9,018
up €9,018 (+50.6%), from €17,827 to €26,846
of which Trade receivables: +€8,393
- Trade debts -€65,240
down €65,240 (-29.1%), from €224,572 to €159,331
- Profit (loss) carried forward +€16,078
up €16,078 (+6.0%), from -€267,515 to -€251,436
- Tax, wage and social debts +€11,934
up €11,934 (+13.6%), from €87,753 to €99,687
of which Taxes: +€7,469
- Other debts -€9,251
down €9,251 (-20.7%), from €44,673 to €35,421
- Current portion of long-term debt -€5,500
down €5,500 (-5.1%), from €108,500 to €103,000
- Gross operating margin +€38,975
up €38,975 (+27.6%), from €140,961 to €179,936
- Staff costs -€23,543
down €23,543 (-14.8%), from €159,084 to €135,542
- Other operating charges -€7,783
down €7,783 (-55.0%), from €14,154 to €6,370
- Financial charges +€4,439
up €4,439 (+61.9%), from €7,171 to €11,609
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,674 | €199,866 | -€55,808 | -21.8% |
| Formation expenses | 20 | €1,073 | - | -€1,073 | |
| Fixed assets | 21/28 | €86,880 | €22,859 | -€64,021 | -73.7% |
| Tangible fixed assets | 22/27 | €86,145 | €22,124 | -€64,021 | -74.3% |
| Land and buildings | 22 | €47,213 | - | -€47,213 | |
| Plant, machinery and equipment | 23 | €26,675 | €14,553 | -€12,122 | -45.4% |
| Furniture and vehicles | 24 | €12,257 | €7,572 | -€4,686 | -38.2% |
| Financial fixed assets | 28 | €735 | €735 | = | 0.0% |
| Current assets | 29/58 | €167,720 | €177,007 | +€9,286 | +5.5% |
| Stocks and contracts in progress | 3 | €141,609 | €140,216 | -€1,393 | -1.0% |
| Stocks | 30/36 | €141,609 | €140,216 | -€1,393 | -1.0% |
| Amounts receivable within one year | 40/41 | €17,827 | €26,846 | +€9,018 | +50.6% |
| Trade receivables | 40 | €12,557 | €20,950 | +€8,393 | +66.8% |
| Other amounts receivable | 41 | €5,270 | €5,896 | +€625 | +11.9% |
| Cash at bank and in hand | 54/58 | €7,071 | €8,150 | +€1,080 | +15.3% |
| Deferred charges and accrued income | 490/1 | €1,214 | €1,795 | +€581 | +47.9% |
| Total equity and liabilities | 10/49 | €255,674 | €199,866 | -€55,808 | -21.8% |
| Equity | 10/15 | -€246,615 | -€230,536 | +€16,078 | +6.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,515 | -€251,436 | +€16,078 | +6.0% |
| Amounts payable | 17/49 | €502,288 | €430,402 | -€71,886 | -14.3% |
| Amounts payable after more than one year | 17 | €32,492 | €32,492 | = | 0.0% |
| Trade debts | 175 | €32,492 | €32,492 | = | 0.0% |
| Amounts payable within one year | 42/48 | €469,411 | €397,440 | -€71,972 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €108,500 | €103,000 | -€5,500 | -5.1% |
| Financial debts | 43 | €3,914 | - | -€3,914 | |
| Credit institutions | 430/8 | €3,914 | - | -€3,914 | |
| Trade debts | 44 | €224,572 | €159,331 | -€65,240 | -29.1% |
| Suppliers | 440/4 | €224,572 | €159,331 | -€65,240 | -29.1% |
| Taxes, remuneration and social security | 45 | €87,753 | €99,687 | +€11,934 | +13.6% |
| Taxes | 450/3 | €8,617 | €16,087 | +€7,469 | +86.7% |
| Remuneration and social security | 454/9 | €79,136 | €83,600 | +€4,465 | +5.6% |
| Other amounts payable | 47/48 | €44,673 | €35,421 | -€9,251 | -20.7% |
| Accrued charges and deferred income | 492/3 | €384 | €470 | +€86 | +22.3% |
| Remuneration, social security and pensions | 62 | €159,084 | €135,542 | -€23,543 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,232 | €10,713 | -€520 | -4.6% |
| Other operating charges | 640/8 | €14,154 | €6,370 | -€7,783 | -55.0% |
| Gross operating margin | 9900 | €140,961 | €179,936 | +€38,975 | +27.6% |
| Operating profit (loss) | 9901 | -€43,509 | €27,312 | +€70,821 | |
| Financial income | 75/76B | €498 | €376 | -€122 | -24.5% |
| Recurring financial income | 75 | €498 | €376 | -€122 | -24.5% |
| Financial charges | 65/66B | €7,171 | €11,609 | +€4,439 | +61.9% |
| Recurring financial charges | 65 | €7,171 | €11,609 | +€4,439 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | -€50,181 | €16,078 | +€66,260 | |
| Profit (loss) for the period | 9904 | -€50,181 | €16,078 | +€66,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,181 | €16,078 | +€66,260 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.