COSMEDIA: 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.
COSMEDIA
Largest movements
- Tangible fixed assets -€2,668
down €2,668 (-62.1%), from €4,297 to €1,629
- Receivables within one year -€901
no longer reported in 2025 (was €901)
of which Other amounts receivable: -€677
- Stocks and contracts +€896
up €896 (+161%), from €555 to €1,451
- Deferred charges and accrued income -€277
down €277 (-25.9%), from €1,070 to €793
- Current portion of long-term debt -€3,630
no longer reported in 2025 (was €3,630)
- Trade debts -€1,351
down €1,351 (-67.4%), from €2,006 to €655
- Tax, wage and social debts +€1,261
up €1,261 (+146%), from €864 to €2,125
of which Taxes: +€761
- Profit (loss) carried forward +€407
up €407 (+31.3%), from €1,299 to €1,706
- Other debts +€249
new in 2025: €249
- Gross operating margin +€3,368
up €3,368 (+88.0%), from €3,825 to €7,193
- Taxes +€807
up €807 (+168%), from €480 to €1,288
- Financial charges -€135
down €135 (-60.8%), from €222 to €87
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 | €15,236 | €12,191 | -€3,045 | -20.0% |
| Fixed assets | 21/28 | €4,297 | €1,629 | -€2,668 | -62.1% |
| Tangible fixed assets | 22/27 | €4,297 | €1,629 | -€2,668 | -62.1% |
| Furniture and vehicles | 24 | €4,297 | €1,629 | -€2,668 | -62.1% |
| Current assets | 29/58 | €10,939 | €10,562 | -€377 | -3.4% |
| Stocks and contracts in progress | 3 | €555 | €1,451 | +€896 | +161% |
| Stocks | 30/36 | €555 | €1,451 | +€896 | +161% |
| Amounts receivable within one year | 40/41 | €901 | - | -€901 | |
| Trade receivables | 40 | €224 | - | -€224 | |
| Other amounts receivable | 41 | €677 | - | -€677 | |
| Cash at bank and in hand | 54/58 | €8,412 | €8,318 | -€94 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,070 | €793 | -€277 | -25.9% |
| Total equity and liabilities | 10/49 | €15,236 | €12,191 | -€3,045 | -20.0% |
| Equity | 10/15 | €8,736 | €9,143 | +€407 | +4.7% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,299 | €1,706 | +€407 | +31.3% |
| Amounts payable | 17/49 | €6,500 | €3,048 | -€3,452 | -53.1% |
| Amounts payable within one year | 42/48 | €6,500 | €3,028 | -€3,472 | -53.4% |
| Current portion of amounts payable after more than one year | 42 | €3,630 | - | -€3,630 | |
| Trade debts | 44 | €2,006 | €655 | -€1,351 | -67.4% |
| Suppliers | 440/4 | €2,006 | €655 | -€1,351 | -67.4% |
| Taxes, remuneration and social security | 45 | €864 | €2,125 | +€1,261 | +146% |
| Taxes | 450/3 | €864 | €1,625 | +€761 | +88.1% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | - | €249 | +€249 | |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,666 | €4,667 | +€1 | 0.0% |
| Other operating charges | 640/8 | €727 | €761 | +€33 | +4.6% |
| Gross operating margin | 9900 | €3,825 | €7,193 | +€3,368 | +88.0% |
| Operating profit (loss) | 9901 | -€1,568 | €1,765 | +€3,333 | |
| Financial income | 75/76B | €31 | €16 | -€14 | -46.4% |
| Recurring financial income | 75 | €31 | €16 | -€14 | -46.4% |
| Financial charges | 65/66B | €222 | €87 | -€135 | -60.8% |
| Recurring financial charges | 65 | €222 | €87 | -€135 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,760 | €1,694 | +€3,454 | |
| Income taxes | 67/77 | €480 | €1,288 | +€807 | +168% |
| Profit (loss) for the period | 9904 | -€2,240 | €407 | +€2,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,240 | €407 | +€2,647 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.