COSMIX: 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.
COSMIX
Largest movements
- Receivables within one year +€3,106
up €3,106 (+50104.2%), from €6 to €3,113
of which Trade receivables: +€3,103
- Cash -€610
down €610 (-62.0%), from €984 to €374
mainly Receivables within one year (-€3,106)
- Other debts +€2,086
up €2,086 (+11.9%), from €17,489 to €19,574
- Profit (loss) carried forward +€410
up €410 (+1.2%), from -€35,567 to -€35,157
- Depreciation -€45
no longer reported in 2025 (was €45)
- Gross operating margin +€36
up €36 (+4.4%), from €814 to €850
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 | €991 | €3,487 | +€2,496 | +252.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €991 | €3,487 | +€2,496 | +252.0% |
| Amounts receivable within one year | 40/41 | €6 | €3,113 | +€3,106 | +50104.2% |
| Trade receivables | 40 | €0 | €3,103 | +€3,103 | |
| Other amounts receivable | 41 | €6 | €10 | +€4 | +63.9% |
| Cash at bank and in hand | 54/58 | €984 | €374 | -€610 | -62.0% |
| Total equity and liabilities | 10/49 | €991 | €3,487 | +€2,496 | +252.0% |
| Equity | 10/15 | -€16,975 | -€16,565 | +€410 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,567 | -€35,157 | +€410 | +1.2% |
| Amounts payable | 17/49 | €17,965 | €20,052 | +€2,086 | +11.6% |
| Amounts payable within one year | 42/48 | €17,954 | €20,041 | +€2,087 | +11.6% |
| Trade debts | 44 | €465 | €467 | +€1 | +0.3% |
| Suppliers | 440/4 | €465 | €467 | +€1 | +0.3% |
| Other amounts payable | 47/48 | €17,489 | €19,574 | +€2,086 | +11.9% |
| Accrued charges and deferred income | 492/3 | €11 | €11 | -€1 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | - | -€45 | |
| Other operating charges | 640/8 | €400 | €400 | +€0 | 0.0% |
| Gross operating margin | 9900 | €814 | €850 | +€36 | +4.4% |
| Operating profit (loss) | 9901 | €369 | €450 | +€81 | +21.9% |
| Financial charges | 65/66B | €45 | €40 | -€5 | -10.6% |
| Recurring financial charges | 65 | €45 | €40 | -€5 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €324 | €410 | +€86 | +26.5% |
| Profit (loss) for the period | 9904 | €324 | €410 | +€86 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €324 | €410 | +€86 | +26.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.