COSMIS: 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.
COSMIS
Largest movements
- Receivables within one year -€44,829
down €44,829 (-7.1%), from €629,296 to €584,467
- Other debts -€39,490
down €39,490 (-5.8%), from €686,160 to €646,670
- Gross operating margin -€1,835
down €1,835 (-81.2%), from -€2,260 to -€4,096
- Other operating charges -€992
down €992 (-86.7%), from €1,144 to €152
- Taxes -€238
down €238 (-77.5%), from €307 to €69
- Financial charges +€161
new in 2025: €161
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 | €945,421 | €901,562 | -€43,860 | -4.6% |
| Fixed assets | 21/28 | €315,000 | €315,000 | = | 0.0% |
| Financial fixed assets | 28 | €315,000 | €315,000 | = | 0.0% |
| Current assets | 29/58 | €630,421 | €586,562 | -€43,860 | -7.0% |
| Amounts receivable within one year | 40/41 | €629,296 | €584,467 | -€44,829 | -7.1% |
| Other amounts receivable | 41 | €629,296 | €584,467 | -€44,829 | -7.1% |
| Cash at bank and in hand | 54/58 | €31 | €2,065 | +€2,034 | +6664.8% |
| Deferred charges and accrued income | 490/1 | €1,095 | €30 | -€1,064 | -97.2% |
| Total equity and liabilities | 10/49 | €945,421 | €901,562 | -€43,860 | -4.6% |
| Equity | 10/15 | €259,097 | €254,468 | -€4,629 | -1.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | €19,000 | = | 0.0% |
| Other | 1109/19 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €240,097 | €235,468 | -€4,629 | -1.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €238,197 | €233,568 | -€4,629 | -1.9% |
| Amounts payable | 17/49 | €686,325 | €647,094 | -€39,231 | -5.7% |
| Amounts payable within one year | 42/48 | €686,325 | €647,094 | -€39,231 | -5.7% |
| Trade debts | 44 | - | €190 | +€190 | |
| Suppliers | 440/4 | - | €190 | +€190 | |
| Taxes, remuneration and social security | 45 | €165 | €234 | +€69 | +42.0% |
| Taxes | 450/3 | €165 | €234 | +€69 | +42.0% |
| Other amounts payable | 47/48 | €686,160 | €646,670 | -€39,490 | -5.8% |
| Other operating charges | 640/8 | €1,144 | €152 | -€992 | -86.7% |
| Non-recurring operating charges | 66A | €95 | €151 | +€56 | +59.2% |
| Gross operating margin | 9900 | -€2,260 | -€4,096 | -€1,835 | -81.2% |
| Operating profit (loss) | 9901 | -€3,500 | -€4,399 | -€900 | -25.7% |
| Financial charges | 65/66B | - | €161 | +€161 | |
| Recurring financial charges | 65 | - | €161 | +€161 | |
| Profit (loss) for the period before taxes | 9903 | -€3,500 | -€4,560 | -€1,060 | -30.3% |
| Income taxes | 67/77 | €307 | €69 | -€238 | -77.5% |
| Profit (loss) for the period | 9904 | -€3,806 | -€4,629 | -€822 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,806 | -€4,629 | -€822 | -21.6% |
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 11 October 2026 via checked.be.