COSMOPOLITE: 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.
COSMOPOLITE
Largest movements
- Receivables within one year +€77,309
up €77,309 (+91.7%), from €84,336 to €161,645
of which Other amounts receivable: +€92,895
- Debts after one year -€222,663
down €222,663 (-13.5%), from €1.6m to €1.4m
of which Financial debts: -€186,663
- Trade debts +€196,544
up €196,544 (+48.7%), from €403,460 to €600,004
- Profit (loss) carried forward +€112,235
up €112,235 (+11.3%), from -€989,081 to -€876,846
- Gross operating margin +€116,577
up €116,577 (+72.2%), from €161,474 to €278,051
- Staff costs -€5,009
down €5,009 (-3.0%), from €168,596 to €163,587
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 | €3,307,627 | €3,393,742 | +€86,115 | +2.6% |
| Fixed assets | 21/28 | €1,899,995 | €1,899,995 | = | 0.0% |
| Intangible fixed assets | 21 | €1,877,795 | €1,877,795 | = | 0.0% |
| Financial fixed assets | 28 | €22,200 | €22,200 | = | 0.0% |
| Current assets | 29/58 | €1,407,632 | €1,493,747 | +€86,115 | +6.1% |
| Amounts receivable within one year | 40/41 | €84,336 | €161,645 | +€77,309 | +91.7% |
| Trade receivables | 40 | €26,710 | €11,124 | -€15,586 | -58.4% |
| Other amounts receivable | 41 | €57,626 | €150,521 | +€92,895 | +161% |
| Cash at bank and in hand | 54/58 | €82,078 | €90,885 | +€8,807 | +10.7% |
| Deferred charges and accrued income | 490/1 | €1,241,217 | €1,241,217 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,307,627 | €3,393,742 | +€86,115 | +2.6% |
| Equity | 10/15 | €1,255,900 | €1,368,135 | +€112,235 | +8.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Contributions outside capital | 11 | €62,000 | - | -€62,000 | |
| Share premium | 1100/10 | €62,000 | - | -€62,000 | |
| Revaluation surpluses | 12 | €1,877,795 | €1,877,795 | = | 0.0% |
| Reserves | 13 | €305,186 | €305,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,165 | €4,165 | = | 0.0% |
| Distributable reserves | 133 | €294,820 | €294,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€989,081 | -€876,846 | +€112,235 | +11.3% |
| Amounts payable | 17/49 | €2,051,726 | €2,025,607 | -€26,119 | -1.3% |
| Amounts payable after more than one year | 17 | €1,648,266 | €1,425,603 | -€222,663 | -13.5% |
| Financial debts | 170/4 | €477,491 | €290,828 | -€186,663 | -39.1% |
| Other amounts payable | 178/9 | €1,170,775 | €1,134,775 | -€36,000 | -3.1% |
| Amounts payable within one year | 42/48 | €403,460 | €600,004 | +€196,544 | +48.7% |
| Trade debts | 44 | €403,460 | €600,004 | +€196,544 | +48.7% |
| Suppliers | 440/4 | €403,460 | €600,004 | +€196,544 | +48.7% |
| Remuneration, social security and pensions | 62 | €168,596 | €163,587 | -€5,009 | -3.0% |
| Other operating charges | 640/8 | €968 | €1,257 | +€290 | +29.9% |
| Gross operating margin | 9900 | €161,474 | €278,051 | +€116,577 | +72.2% |
| Operating profit (loss) | 9901 | -€8,090 | €113,207 | +€121,297 | |
| Financial income | 75/76B | €11 | €0 | -€11 | -96.2% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -96.2% |
| Financial charges | 65/66B | €1,187 | €973 | -€214 | -18.0% |
| Recurring financial charges | 65 | €1,187 | €973 | -€214 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,265 | €112,235 | +€121,500 | |
| Profit (loss) for the period | 9904 | -€9,265 | €112,235 | +€121,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,265 | €112,235 | +€121,500 |
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 16 October 2026 via checked.be.