COSMIC DIAM: 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.
COSMIC DIAM
Largest movements
- Receivables within one year -€3,000
down €3,000 (-76.9%), from €3,902 to €901
of which Trade receivables: -€2,766
- Deferred charges and accrued income -€266
down €266 (-53.2%), from €500 to €234
- Financial fixed assets -€258
down €258 (-20.7%), from €1,244 to €986
- Other debts +€19,480
up €19,480 (+515%), from €3,783 to €23,263
- Profit (loss) carried forward -€15,750
down €15,750 (-117%), from -€13,411 to -€29,160
- Trade debts -€7,255
down €7,255 (-70.6%), from €10,274 to €3,018
- Gross operating margin -€3,092
down €3,092 (-25.4%), from -€12,192 to -€15,284
- Other operating charges -€670
down €670 (-59.0%), from €1,135 to €465
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,646 | €2,121 | -€3,525 | -62.4% |
| Fixed assets | 21/28 | €1,244 | €986 | -€258 | -20.7% |
| Financial fixed assets | 28 | €1,244 | €986 | -€258 | -20.7% |
| Current assets | 29/58 | €4,402 | €1,135 | -€3,267 | -74.2% |
| Amounts receivable within one year | 40/41 | €3,902 | €901 | -€3,000 | -76.9% |
| Trade receivables | 40 | €2,766 | - | -€2,766 | |
| Other amounts receivable | 41 | €1,136 | €901 | -€235 | -20.7% |
| Deferred charges and accrued income | 490/1 | €500 | €234 | -€266 | -53.2% |
| Total equity and liabilities | 10/49 | €5,646 | €2,121 | -€3,525 | -62.4% |
| Equity | 10/15 | -€8,411 | -€24,160 | -€15,750 | -187% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,411 | -€29,160 | -€15,750 | -117% |
| Amounts payable | 17/49 | €14,056 | €26,281 | +€12,225 | +87.0% |
| Amounts payable within one year | 42/48 | €14,056 | €26,281 | +€12,225 | +87.0% |
| Trade debts | 44 | €10,274 | €3,018 | -€7,255 | -70.6% |
| Suppliers | 440/4 | €10,274 | €3,018 | -€7,255 | -70.6% |
| Other amounts payable | 47/48 | €3,783 | €23,263 | +€19,480 | +515% |
| Non-recurring operating income | 76A | - | €994 | +€994 | |
| Other operating charges | 640/8 | €1,135 | €465 | -€670 | -59.0% |
| Gross operating margin | 9900 | -€12,192 | -€15,284 | -€3,092 | -25.4% |
| Operating profit (loss) | 9901 | -€13,327 | -€15,750 | -€2,422 | -18.2% |
| Financial charges | 65/66B | €83 | - | -€83 | |
| Recurring financial charges | 65 | €83 | - | -€83 | |
| Profit (loss) for the period before taxes | 9903 | -€13,411 | -€15,750 | -€2,339 | -17.4% |
| Profit (loss) for the period | 9904 | -€13,411 | -€15,750 | -€2,339 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,411 | -€15,750 | -€2,339 | -17.4% |
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 16 October 2026 via checked.be.