CosmIP: 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.
CosmIP
Largest movements
- Cash +€37,486
up €37,486 (+32.5%), from €115,484 to €152,970
mainly Net result for the year (+€45,506) and Depreciation (+€926)
- Reserves +€46,000
up €46,000 (+55.4%), from €83,000 to €129,000
- Tax, wage and social debts -€6,222
down €6,222 (-24.4%), from €25,542 to €19,320
of which Taxes: -€4,852
- Gross operating margin -€12,241
down €12,241 (-16.5%), from €74,263 to €62,022
- Taxes -€2,313
down €2,313 (-15.4%), from €14,988 to €12,675
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.
Cash bridge derived
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 | €120,933 | €157,902 | +€36,969 | +30.6% |
| Fixed assets | 21/28 | €1,990 | €1,064 | -€926 | -46.5% |
| Tangible fixed assets | 22/27 | €1,990 | €1,064 | -€926 | -46.5% |
| Furniture and vehicles | 24 | €1,990 | €1,064 | -€926 | -46.5% |
| Current assets | 29/58 | €118,943 | €156,838 | +€37,895 | +31.9% |
| Amounts receivable within one year | 40/41 | €2,058 | €2,880 | +€822 | +39.9% |
| Trade receivables | 40 | €2,058 | €502 | -€1,556 | -75.6% |
| Other amounts receivable | 41 | - | €2,378 | +€2,378 | |
| Cash at bank and in hand | 54/58 | €115,484 | €152,970 | +€37,486 | +32.5% |
| Deferred charges and accrued income | 490/1 | €1,401 | €988 | -€414 | -29.5% |
| Total equity and liabilities | 10/49 | €120,933 | €157,902 | +€36,969 | +30.6% |
| Equity | 10/15 | €88,779 | €134,285 | +€45,506 | +51.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,000 | €129,000 | +€46,000 | +55.4% |
| Distributable reserves | 133 | €83,000 | €129,000 | +€46,000 | +55.4% |
| Profit (loss) carried forward | 14 | €779 | €285 | -€494 | -63.4% |
| Amounts payable | 17/49 | €32,154 | €23,616 | -€8,537 | -26.6% |
| Amounts payable within one year | 42/48 | €32,154 | €23,616 | -€8,537 | -26.6% |
| Trade debts | 44 | €5,813 | €4,296 | -€1,517 | -26.1% |
| Suppliers | 440/4 | €5,813 | €4,296 | -€1,517 | -26.1% |
| Taxes, remuneration and social security | 45 | €25,542 | €19,320 | -€6,222 | -24.4% |
| Taxes | 450/3 | €24,172 | €19,320 | -€4,852 | -20.1% |
| Remuneration and social security | 454/9 | €1,370 | €0 | -€1,370 | -100.0% |
| Other amounts payable | 47/48 | €798 | €0 | -€798 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €926 | +€335 | +56.6% |
| Other operating charges | 640/8 | €977 | €652 | -€324 | -33.2% |
| Gross operating margin | 9900 | €74,263 | €62,022 | -€12,241 | -16.5% |
| Operating profit (loss) | 9901 | €72,695 | €60,443 | -€12,251 | -16.9% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €1,620 | €2,299 | +€679 | +41.9% |
| Recurring financial charges | 65 | €1,620 | €2,299 | +€679 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €71,074 | €58,181 | -€12,894 | -18.1% |
| Income taxes | 67/77 | €14,988 | €12,675 | -€2,313 | -15.4% |
| Profit (loss) for the period | 9904 | €56,086 | €45,506 | -€10,580 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,086 | €45,506 | -€10,580 | -18.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.