COSMI WORLD: 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.
COSMI WORLD
Largest movements
- Receivables within one year -€2,882
down €2,882 (-28.8%), from €10,000 to €7,118
of which Other amounts receivable: -€5,483
- Cash +€944
new in 2025: €944
mainly Other debts (+€26,100) and Trade debts (+€8,339)
- Profit (loss) carried forward -€36,667
new in 2025: -€36,667
- Other debts +€26,100
new in 2025: €26,100
- Trade debts +€8,339
new in 2025: €8,339
- Tax, wage and social debts +€290
new in 2025: €290
- Gross operating margin -€34,662
new in 2025: -€34,662
- Financial charges +€1,837
new in 2025: €1,837
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €10,000 | €8,062 | -€1,938 | -19.4% |
| Current assets | 29/58 | €10,000 | €8,062 | -€1,938 | -19.4% |
| Amounts receivable within one year | 40/41 | €10,000 | €7,118 | -€2,882 | -28.8% |
| Trade receivables | 40 | - | €2,601 | +€2,601 | |
| Other amounts receivable | 41 | €10,000 | €4,517 | -€5,483 | -54.8% |
| Cash at bank and in hand | 54/58 | - | €944 | +€944 | |
| Total equity and liabilities | 10/49 | €10,000 | €8,062 | -€1,938 | -19.4% |
| Equity | 10/15 | €10,000 | -€26,667 | -€36,667 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€36,667 | -€36,667 | |
| Amounts payable | 17/49 | - | €34,729 | +€34,729 | |
| Amounts payable within one year | 42/48 | - | €34,729 | +€34,729 | |
| Trade debts | 44 | - | €8,339 | +€8,339 | |
| Suppliers | 440/4 | - | €8,339 | +€8,339 | |
| Taxes, remuneration and social security | 45 | - | €290 | +€290 | |
| Taxes | 450/3 | - | €290 | +€290 | |
| Other amounts payable | 47/48 | - | €26,100 | +€26,100 | |
| Other operating charges | 640/8 | - | €168 | +€168 | |
| Gross operating margin | 9900 | - | -€34,662 | -€34,662 | |
| Operating profit (loss) | 9901 | - | -€34,830 | -€34,830 | |
| Financial charges | 65/66B | - | €1,837 | +€1,837 | |
| Recurring financial charges | 65 | - | €1,837 | +€1,837 | |
| Profit (loss) for the period before taxes | 9903 | - | -€36,667 | -€36,667 | |
| Profit (loss) for the period | 9904 | - | -€36,667 | -€36,667 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€36,667 | -€36,667 |
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 28 October 2026 via checked.be.