COSMOLEDO: 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.
COSMOLEDO
Largest movements
- Cash -€117,257
down €117,257 (-73.8%), from €158,931 to €41,674
mainly Net result for the year (-€50,091) and Tax, wage and social debts (-€44,304)
- Profit (loss) carried forward -€50,091
down €50,091 (-3.8%), from €1.3m to €1.3m
- Tax, wage and social debts -€44,304
down €44,304 (-51.4%), from €86,151 to €41,847
- Trade debts -€20,618
down €20,618 (-97.9%), from €21,057 to €440
- Financial income -€487,954
down €487,954 (-98.6%), from €495,039 to €7,085
- Taxes -€41,847
no longer reported in 2025 (was €41,847)
- Gross operating margin -€25,789
down €25,789 (-113%), from -€22,862 to -€48,651
- Purchases and services +€25,789
up €25,789 (+113%), from €22,862 to €48,651
- Financial charges -€4,333
down €4,333 (-36.5%), from €11,860 to €7,527
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 | €1,891,636 | €1,774,379 | -€117,257 | -6.2% |
| Fixed assets | 21/28 | €1,332,705 | €1,332,705 | = | 0.0% |
| Financial fixed assets | 28 | €1,332,705 | €1,332,705 | = | 0.0% |
| Current assets | 29/58 | €558,931 | €441,674 | -€117,257 | -21.0% |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €158,931 | €41,674 | -€117,257 | -73.8% |
| Total equity and liabilities | 10/49 | €1,891,636 | €1,774,379 | -€117,257 | -6.2% |
| Equity | 10/15 | €1,764,021 | €1,713,930 | -€50,091 | -2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €418,470 | €418,470 | = | 0.0% |
| Distributable reserves | 133 | €418,470 | €418,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,333,152 | €1,283,060 | -€50,091 | -3.8% |
| Amounts payable | 17/49 | €127,614 | €60,449 | -€67,166 | -52.6% |
| Amounts payable within one year | 42/48 | €122,693 | €56,733 | -€65,961 | -53.8% |
| Trade debts | 44 | €21,057 | €440 | -€20,618 | -97.9% |
| Suppliers | 440/4 | €21,057 | €440 | -€20,618 | -97.9% |
| Taxes, remuneration and social security | 45 | €86,151 | €41,847 | -€44,304 | -51.4% |
| Taxes | 450/3 | €86,151 | €41,847 | -€44,304 | -51.4% |
| Other amounts payable | 47/48 | €15,485 | €14,446 | -€1,039 | -6.7% |
| Accrued charges and deferred income | 492/3 | €4,921 | €3,716 | -€1,205 | -24.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,862 | €48,651 | +€25,789 | +113% |
| Other operating charges | 640/8 | - | €998 | +€998 | |
| Gross operating margin | 9900 | -€22,862 | -€48,651 | -€25,789 | -113% |
| Operating profit (loss) | 9901 | -€22,862 | -€49,650 | -€26,787 | -117% |
| Financial income | 75/76B | €495,039 | €7,085 | -€487,954 | -98.6% |
| Recurring financial income | 75 | €495,039 | €7,085 | -€487,954 | -98.6% |
| Financial charges | 65/66B | €11,860 | €7,527 | -€4,333 | -36.5% |
| Recurring financial charges | 65 | €11,860 | €7,527 | -€4,333 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €460,317 | -€50,091 | -€510,408 | |
| Income taxes | 67/77 | €41,847 | - | -€41,847 | |
| Profit (loss) for the period | 9904 | €418,470 | -€50,091 | -€468,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €418,470 | -€50,091 | -€468,561 |
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 23 October 2026 via checked.be.