COSMO BRU: 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.
COSMO BRU
Largest movements
- Receivables within one year +€57,616
up €57,616 (+61,634%), from €93 to €57,709
of which Trade receivables: +€30,084
- Stocks and contracts +€8,575
new in 2025: €8,575
- Cash +€7,164
up €7,164 (+20.9%), from €34,289 to €41,453
mainly Trade debts (+€38,796) and Advances received (+€31,727)
- Trade debts +€38,796
up €38,796, from €0 to €38,796
- Advances received +€31,727
new in 2025: €31,727
- Other debts -€14,624
down €14,624 (-100%), from €14,624 to €0
- Profit (loss) carried forward +€9,921
up €9,921, from -€181 to €9,741
- Accrued charges and deferred income +€4,345
new in 2025: €4,345
- Gross operating margin +€12,536
up €12,536 (+3,392%), from €370 to €12,906
- Taxes +€3,191
new in 2025: €3,191
- Financial income +€895
new in 2025: €895
- Financial charges +€135
up €135 (+147%), from €92 to €227
of which Non-recurring financial charges: +€204
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 | €41,944 | €115,298 | +€73,355 | +175% |
| Fixed assets | 21/28 | €7,561 | €7,561 | = | 0.0% |
| Financial fixed assets | 28 | €7,561 | €7,561 | = | 0.0% |
| Current assets | 29/58 | €34,383 | €107,737 | +€73,355 | +213% |
| Stocks and contracts in progress | 3 | - | €8,575 | +€8,575 | |
| Stocks | 30/36 | - | €8,575 | +€8,575 | |
| Amounts receivable within one year | 40/41 | €93 | €57,709 | +€57,616 | +61,634% |
| Trade receivables | 40 | €0 | €30,084 | +€30,084 | |
| Other amounts receivable | 41 | €93 | €27,625 | +€27,532 | +29,452% |
| Cash at bank and in hand | 54/58 | €34,289 | €41,453 | +€7,164 | +20.9% |
| Total equity and liabilities | 10/49 | €41,944 | €115,298 | +€73,355 | +175% |
| Equity | 10/15 | €27,319 | €37,241 | +€9,921 | +36.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181 | €9,741 | +€9,921 | |
| Amounts payable | 17/49 | €14,624 | €78,058 | +€63,433 | +434% |
| Amounts payable within one year | 42/48 | €14,624 | €73,713 | +€59,089 | +404% |
| Trade debts | 44 | €0 | €38,796 | +€38,796 | |
| Suppliers | 440/4 | €0 | €38,796 | +€38,796 | |
| Advances received on contracts in progress | 46 | - | €31,727 | +€31,727 | |
| Taxes, remuneration and social security | 45 | - | €3,191 | +€3,191 | |
| Taxes | 450/3 | - | €3,191 | +€3,191 | |
| Other amounts payable | 47/48 | €14,624 | €0 | -€14,624 | -100% |
| Accrued charges and deferred income | 492/3 | - | €4,345 | +€4,345 | |
| Other operating charges | 640/8 | €384 | €462 | +€78 | +20.3% |
| Gross operating margin | 9900 | €370 | €12,906 | +€12,536 | +3,392% |
| Operating profit (loss) | 9901 | -€15 | €12,444 | +€12,458 | |
| Financial income | 75/76B | - | €895 | +€895 | |
| Recurring financial income | 75 | - | €895 | +€895 | |
| Financial charges | 65/66B | €92 | €227 | +€135 | +147% |
| Recurring financial charges | 65 | €92 | €23 | -€69 | -74.7% |
| Non-recurring financial charges | 66B | - | €204 | +€204 | |
| Profit (loss) for the period before taxes | 9903 | -€107 | €13,112 | +€13,219 | |
| Income taxes | 67/77 | - | €3,191 | +€3,191 | |
| Profit (loss) for the period | 9904 | -€107 | €9,921 | +€10,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€107 | €9,921 | +€10,028 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.