COSMOLITHICS: 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.
COSMOLITHICS
Largest movements
- Cash -€10,657
down €10,657 (-8.5%), from €124,786 to €114,130
mainly Tax, wage and social debts (-€15,136) and Investment in fixed assets (net) (-€12,710)
- Receivables within one year -€10,194
down €10,194 (-70.4%), from €14,484 to €4,290
of which Trade receivables: -€14,484
- Tangible fixed assets +€7,961
up €7,961 (+35.9%), from €22,204 to €30,165
of which Furniture and vehicles: +€5,612
- Tax, wage and social debts -€15,136
down €15,136 (-67.6%), from €22,383 to €7,247
of which Taxes: -€15,295
- Trade debts +€2,950
up €2,950 (+153%), from €1,932 to €4,881
- Reserves -€2,543
down €2,543 (-5.7%), from €44,403 to €41,860
of which Distributable reserves: -€2,543
- Gross operating margin -€32,812
down €32,812 (-63.9%), from €51,361 to €18,549
- Taxes -€11,188
down €11,188 (-85.6%), from €13,075 to €1,888
- Other operating charges +€1,185
up €1,185 (+470%), from €252 to €1,438
- Depreciation +€923
up €923 (+24.1%), from €3,826 to €4,749
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 | €207,930 | €194,938 | -€12,992 | -6.2% |
| Fixed assets | 21/28 | €52,517 | €60,478 | +€7,961 | +15.2% |
| Tangible fixed assets | 22/27 | €22,204 | €30,165 | +€7,961 | +35.9% |
| Land and buildings | 22 | €16,736 | €18,159 | +€1,423 | +8.5% |
| Plant, machinery and equipment | 23 | €3,817 | €4,742 | +€926 | +24.3% |
| Furniture and vehicles | 24 | €1,652 | €7,264 | +€5,612 | +340% |
| Financial fixed assets | 28 | €30,313 | €30,313 | = | 0.0% |
| Current assets | 29/58 | €155,413 | €134,460 | -€20,953 | -13.5% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 290 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,484 | €4,290 | -€10,194 | -70.4% |
| Trade receivables | 40 | €14,484 | €0 | -€14,484 | -100% |
| Other amounts receivable | 41 | €0 | €4,290 | +€4,290 | |
| Current investments | 50/53 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €124,786 | €114,130 | -€10,657 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,143 | €791 | -€352 | -30.8% |
| Total equity and liabilities | 10/49 | €207,930 | €194,938 | -€12,992 | -6.2% |
| Equity | 10/15 | €163,759 | €161,576 | -€2,183 | -1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,403 | €41,860 | -€2,543 | -5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,543 | €40,000 | -€2,543 | -6.0% |
| Profit (loss) carried forward | 14 | €113,156 | €113,516 | +€360 | +0.3% |
| Amounts payable | 17/49 | €44,171 | €33,362 | -€10,809 | -24.5% |
| Amounts payable within one year | 42/48 | €41,237 | €30,407 | -€10,830 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €91 | €0 | -€91 | -100% |
| Trade debts | 44 | €1,932 | €4,881 | +€2,950 | +153% |
| Suppliers | 440/4 | €1,932 | €4,881 | +€2,950 | +153% |
| Taxes, remuneration and social security | 45 | €22,383 | €7,247 | -€15,136 | -67.6% |
| Taxes | 450/3 | €22,383 | €7,088 | -€15,295 | -68.3% |
| Remuneration and social security | 454/9 | - | €159 | +€159 | |
| Other amounts payable | 47/48 | €16,831 | €18,279 | +€1,447 | +8.6% |
| Accrued charges and deferred income | 492/3 | €2,934 | €2,954 | +€20 | +0.7% |
| Remuneration, social security and pensions | 62 | €283 | €181 | -€102 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,826 | €4,749 | +€923 | +24.1% |
| Other operating charges | 640/8 | €252 | €1,438 | +€1,185 | +470% |
| Gross operating margin | 9900 | €51,361 | €18,549 | -€32,812 | -63.9% |
| Operating profit (loss) | 9901 | €46,999 | €12,181 | -€34,819 | -74.1% |
| Financial income | 75/76B | €36 | €343 | +€307 | +864% |
| Recurring financial income | 75 | €36 | €343 | +€307 | +864% |
| Financial charges | 65/66B | €623 | €276 | -€347 | -55.7% |
| Recurring financial charges | 65 | €623 | €276 | -€347 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €46,412 | €12,248 | -€34,165 | -73.6% |
| Income taxes | 67/77 | €13,075 | €1,888 | -€11,188 | -85.6% |
| Profit (loss) for the period | 9904 | €33,337 | €10,360 | -€22,977 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,337 | €10,360 | -€22,977 | -68.9% |
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 18 October 2026 via checked.be.