COSMODERMIC: what changed
COSMODERMIC
Largest movements
- Cash +€34,792
up €34,792 (+58.6%), from €59,395 to €94,187
mainly Net result for the year (+€23,911) and Tax, wage and social debts (+€14,072)
- Current investments +€12,000
up €12,000 (+109%), from €11,000 to €23,000
- Receivables within one year -€2,337
down €2,337 (-93.9%), from €2,490 to €153
- Tangible fixed assets -€2,312
down €2,312 (-27.3%), from €8,482 to €6,170
- Profit (loss) carried forward +€23,911
up €23,911 (+38.0%), from €62,982 to €86,892
- Tax, wage and social debts +€14,072
up €14,072 (+77.9%), from €18,068 to €32,140
- Trade debts +€4,160
up €4,160 (+1,308%), from €318 to €4,478
- Gross operating margin -€49,532
down €49,532 (-58.6%), from €84,531 to €34,999
- Taxes -€9,342
down €9,342 (-51.7%), from €18,068 to €8,726
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,368 | €123,510 | +€42,142 | +51.8% |
| Fixed assets | 21/28 | €8,482 | €6,170 | -€2,312 | -27.3% |
| Tangible fixed assets | 22/27 | €8,482 | €6,170 | -€2,312 | -27.3% |
| Plant, machinery and equipment | 23 | €8,482 | €6,170 | -€2,312 | -27.3% |
| Current assets | 29/58 | €72,886 | €117,340 | +€44,454 | +61.0% |
| Amounts receivable within one year | 40/41 | €2,490 | €153 | -€2,337 | -93.9% |
| Other amounts receivable | 41 | €2,490 | €153 | -€2,337 | -93.9% |
| Current investments | 50/53 | €11,000 | €23,000 | +€12,000 | +109% |
| Cash at bank and in hand | 54/58 | €59,395 | €94,187 | +€34,792 | +58.6% |
| Total equity and liabilities | 10/49 | €81,368 | €123,510 | +€42,142 | +51.8% |
| Equity | 10/15 | €62,982 | €86,892 | +€23,911 | +38.0% |
| Profit (loss) carried forward | 14 | €62,982 | €86,892 | +€23,911 | +38.0% |
| Amounts payable | 17/49 | €18,386 | €36,618 | +€18,231 | +99.2% |
| Amounts payable within one year | 42/48 | €18,386 | €36,618 | +€18,231 | +99.2% |
| Trade debts | 44 | €318 | €4,478 | +€4,160 | +1,308% |
| Suppliers | 440/4 | €318 | €4,478 | +€4,160 | +1,308% |
| Taxes, remuneration and social security | 45 | €18,068 | €32,140 | +€14,072 | +77.9% |
| Taxes | 450/3 | €18,068 | €32,140 | +€14,072 | +77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,079 | €2,312 | -€767 | -24.9% |
| Other operating charges | 640/8 | €357 | €0 | -€357 | -100% |
| Gross operating margin | 9900 | €84,531 | €34,999 | -€49,532 | -58.6% |
| Operating profit (loss) | 9901 | €81,096 | €32,687 | -€48,409 | -59.7% |
| Financial charges | 65/66B | €46 | €50 | +€4 | +9.4% |
| Recurring financial charges | 65 | €46 | €50 | +€4 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €81,050 | €32,637 | -€48,413 | -59.7% |
| Income taxes | 67/77 | €18,068 | €8,726 | -€9,342 | -51.7% |
| Profit (loss) for the period | 9904 | €62,982 | €23,911 | -€39,071 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,982 | €23,911 | -€39,071 | -62.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.