COSME: 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.
COSME
Largest movements
- Cash +€2,429
up €2,429 (+220.9%), from €1,100 to €3,529
mainly Tax, wage and social debts (+€1,874) and Receivables within one year (+€1,420)
- Receivables within one year -€1,420
no longer reported in 2024 (was €1,420)
of which Trade receivables: -€726
- Stocks and contracts +€875
up €875 (+110.0%), from €796 to €1,671
- Tangible fixed assets -€210
down €210 (-24.5%), from €857 to €647
- Tax, wage and social debts +€1,874
up €1,874 (+151.6%), from €1,236 to €3,110
of which Remuneration and social security: +€1,100
- Trade debts +€1,185
up €1,185 (+66.2%), from €1,789 to €2,974
- Other debts -€1,102
down €1,102 (-49.4%), from €2,233 to €1,131
- Profit (loss) carried forward -€282
down €282 (-6.3%), from -€4,500 to -€4,782
- Other operating charges +€5,307
up €5,307 (+333.6%), from €1,591 to €6,897
- Gross operating margin +€1,729
up €1,729 (+28.7%), from €6,018 to €7,746
- Financial income -€177
down €177 (-99.7%), from €178 to €0
- Financial charges +€113
up €113 (+14.0%), from €809 to €922
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.
Cash bridge derived
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 | €8,818 | €10,492 | +€1,674 | +19.0% |
| Fixed assets | 21/28 | €5,503 | €5,293 | -€210 | -3.8% |
| Tangible fixed assets | 22/27 | €857 | €647 | -€210 | -24.5% |
| Furniture and vehicles | 24 | €857 | €647 | -€210 | -24.5% |
| Financial fixed assets | 28 | €4,646 | €4,646 | = | 0.0% |
| Current assets | 29/58 | €3,315 | €5,200 | +€1,884 | +56.8% |
| Stocks and contracts in progress | 3 | €796 | €1,671 | +€875 | +110.0% |
| Stocks | 30/36 | €796 | €1,671 | +€875 | +110.0% |
| Amounts receivable within one year | 40/41 | €1,420 | - | -€1,420 | |
| Trade receivables | 40 | €726 | - | -€726 | |
| Other amounts receivable | 41 | €694 | - | -€694 | |
| Cash at bank and in hand | 54/58 | €1,100 | €3,529 | +€2,429 | +220.9% |
| Total equity and liabilities | 10/49 | €8,818 | €10,492 | +€1,674 | +19.0% |
| Equity | 10/15 | €3,560 | €3,278 | -€282 | -7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,500 | -€4,782 | -€282 | -6.3% |
| Amounts payable | 17/49 | €5,258 | €7,214 | +€1,957 | +37.2% |
| Amounts payable within one year | 42/48 | €5,258 | €7,214 | +€1,957 | +37.2% |
| Trade debts | 44 | €1,789 | €2,974 | +€1,185 | +66.2% |
| Suppliers | 440/4 | €1,789 | €2,974 | +€1,185 | +66.2% |
| Taxes, remuneration and social security | 45 | €1,236 | €3,110 | +€1,874 | +151.6% |
| Taxes | 450/3 | €1,236 | €2,010 | +€774 | +62.6% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €2,233 | €1,131 | -€1,102 | -49.4% |
| Remuneration, social security and pensions | 62 | -€69 | - | +€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €210 | +€17 | +9.1% |
| Other operating charges | 640/8 | €1,591 | €6,897 | +€5,307 | +333.6% |
| Gross operating margin | 9900 | €6,018 | €7,746 | +€1,729 | +28.7% |
| Operating profit (loss) | 9901 | €4,303 | €639 | -€3,664 | -85.1% |
| Financial income | 75/76B | €178 | €0 | -€177 | -99.7% |
| Recurring financial income | 75 | €178 | €0 | -€177 | -99.7% |
| Financial charges | 65/66B | €809 | €922 | +€113 | +14.0% |
| Recurring financial charges | 65 | €809 | €922 | +€113 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €3,672 | -€282 | -€3,954 | |
| Profit (loss) for the period | 9904 | €3,672 | -€282 | -€3,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,672 | -€282 | -€3,954 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.