COSMOPEDIA CONSULTING: 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.
COSMOPEDIA CONSULTING
Largest movements
- Cash +€36,212
up €36,212 (+201.2%), from €17,999 to €54,211
mainly Debts after one year (+€33,360) and Net result for the year (+€29,871)
- Receivables within one year -€14,633
down €14,633 (-30.5%), from €47,922 to €33,289
of which Other amounts receivable: -€13,491
- Debts after one year +€33,360
up €33,360 (+14.3%), from €233,213 to €266,572
- Reserves -€26,332
down €26,332 (-22.8%), from €115,381 to €89,048
- Tax, wage and social debts +€6,018
up €6,018 (+47.2%), from €12,752 to €18,770
- Trade debts +€5,549
up €5,549 (+10040.6%), from €55 to €5,605
- Gross operating margin -€1,370
down €1,370 (-2.1%), from €66,486 to €65,116
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 | €383,224 | €404,049 | +€20,825 | +5.4% |
| Fixed assets | 21/28 | €315,263 | €312,391 | -€2,872 | -0.9% |
| Tangible fixed assets | 22/27 | €315,263 | €312,391 | -€2,872 | -0.9% |
| Land and buildings | 22 | €303,842 | €307,236 | +€3,394 | +1.1% |
| Furniture and vehicles | 24 | €11,420 | €5,155 | -€6,265 | -54.9% |
| Current assets | 29/58 | €67,961 | €91,658 | +€23,697 | +34.9% |
| Amounts receivable within one year | 40/41 | €47,922 | €33,289 | -€14,633 | -30.5% |
| Trade receivables | 40 | €18,936 | €17,794 | -€1,141 | -6.0% |
| Other amounts receivable | 41 | €28,986 | €15,495 | -€13,491 | -46.5% |
| Cash at bank and in hand | 54/58 | €17,999 | €54,211 | +€36,212 | +201.2% |
| Deferred charges and accrued income | 490/1 | €2,041 | €4,158 | +€2,117 | +103.8% |
| Total equity and liabilities | 10/49 | €383,224 | €404,049 | +€20,825 | +5.4% |
| Equity | 10/15 | €115,381 | €89,048 | -€26,332 | -22.8% |
| Reserves | 13 | €115,381 | €89,048 | -€26,332 | -22.8% |
| Distributable reserves | 133 | €115,381 | €89,048 | -€26,332 | -22.8% |
| Amounts payable | 17/49 | €267,843 | €315,001 | +€47,158 | +17.6% |
| Amounts payable after more than one year | 17 | €233,213 | €266,572 | +€33,360 | +14.3% |
| Financial debts | 170/4 | €233,213 | €266,572 | +€33,360 | +14.3% |
| Amounts payable within one year | 42/48 | €34,631 | €48,429 | +€13,798 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €21,823 | €24,054 | +€2,230 | +10.2% |
| Trade debts | 44 | €55 | €5,605 | +€5,549 | +10040.6% |
| Suppliers | 440/4 | €55 | €5,605 | +€5,549 | +10040.6% |
| Taxes, remuneration and social security | 45 | €12,752 | €18,770 | +€6,018 | +47.2% |
| Taxes | 450/3 | €12,752 | €18,770 | +€6,018 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,236 | €16,372 | +€136 | +0.8% |
| Other operating charges | 640/8 | €1,590 | €1,386 | -€205 | -12.9% |
| Gross operating margin | 9900 | €66,486 | €65,116 | -€1,370 | -2.1% |
| Operating profit (loss) | 9901 | €48,660 | €47,359 | -€1,301 | -2.7% |
| Financial income | 75/76B | €2,406 | €2,636 | +€230 | +9.6% |
| Recurring financial income | 75 | €2,406 | €2,636 | +€230 | +9.6% |
| Financial charges | 65/66B | €6,662 | €7,067 | +€405 | +6.1% |
| Recurring financial charges | 65 | €6,662 | €7,067 | +€405 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €44,404 | €42,928 | -€1,475 | -3.3% |
| Income taxes | 67/77 | €13,555 | €13,057 | -€497 | -3.7% |
| Profit (loss) for the period | 9904 | €30,849 | €29,871 | -€978 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,849 | €29,871 | -€978 | -3.2% |
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 9 October 2026 via checked.be.