COSMIN CONCEPT: 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.
COSMIN CONCEPT
Largest movements
- Cash +€15,838
up €15,838 (+9,317%), from €170 to €16,008
mainly Net result for the year (+€11,113) and Trade debts (+€8,998)
- Receivables within one year +€4,484
up €4,484 (+9.1%), from €49,473 to €53,957
of which Other amounts receivable: +€2,657
- Profit (loss) carried forward +€11,113
up €11,113 (+71.2%), from €15,603 to €26,716
- Trade debts +€8,998
up €8,998 (+32.8%), from €27,406 to €36,405
of which Bills of exchange payable: +€15,089
- Turnover -€266,569
no longer reported in 2025 (was €266,569)
- Purchases and services -€243,574
no longer reported in 2025 (was €243,574)
- Gross operating margin -€6,607
down €6,607 (-28.7%), from €22,995 to €16,388
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 | €49,643 | €69,965 | +€20,322 | +40.9% |
| Current assets | 29/58 | €49,643 | €69,965 | +€20,322 | +40.9% |
| Amounts receivable within one year | 40/41 | €49,473 | €53,957 | +€4,484 | +9.1% |
| Trade receivables | 40 | €32,932 | €34,759 | +€1,827 | +5.5% |
| Other amounts receivable | 41 | €16,541 | €19,198 | +€2,657 | +16.1% |
| Cash at bank and in hand | 54/58 | €170 | €16,008 | +€15,838 | +9,317% |
| Total equity and liabilities | 10/49 | €49,643 | €69,965 | +€20,322 | +40.9% |
| Equity | 10/15 | €17,603 | €28,716 | +€11,113 | +63.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,603 | €26,716 | +€11,113 | +71.2% |
| Amounts payable | 17/49 | €32,041 | €41,249 | +€9,209 | +28.7% |
| Amounts payable within one year | 42/48 | €32,041 | €41,249 | +€9,209 | +28.7% |
| Trade debts | 44 | €27,406 | €36,405 | +€8,998 | +32.8% |
| Suppliers | 440/4 | €9,261 | €3,170 | -€6,090 | -65.8% |
| Bills of exchange payable | 441 | €18,146 | €33,235 | +€15,089 | +83.2% |
| Taxes, remuneration and social security | 45 | €4,634 | €4,845 | +€210 | +4.5% |
| Taxes | 450/3 | €4,634 | €4,845 | +€210 | +4.5% |
| Turnover | 70 | €266,569 | - | -€266,569 | |
| Goods, raw materials, services and sundry goods | 60/61 | €243,574 | - | -€243,574 | |
| Other operating charges | 640/8 | €1,601 | €447 | -€1,154 | -72.1% |
| Gross operating margin | 9900 | €22,995 | €16,388 | -€6,607 | -28.7% |
| Operating profit (loss) | 9901 | €21,394 | €15,941 | -€5,453 | -25.5% |
| Financial charges | 65/66B | €1,157 | €617 | -€540 | -46.7% |
| Recurring financial charges | 65 | €1,157 | €617 | -€540 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €20,237 | €15,324 | -€4,913 | -24.3% |
| Income taxes | 67/77 | €4,634 | €4,210 | -€424 | -9.1% |
| Profit (loss) for the period | 9904 | €15,603 | €11,113 | -€4,489 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,603 | €11,113 | -€4,489 | -28.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.