COSMOPROMIS: 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.
COSMOPROMIS
Largest movements
- Receivables within one year -€12,966
down €12,966 (-58.2%), from €22,270 to €9,304
of which Trade receivables: -€9,602
- Deferred charges and accrued income +€7,990
up €7,990 (+201%), from €3,976 to €11,966
- Tangible fixed assets -€2,422
down €2,422 (-21.9%), from €11,055 to €8,633
of which Land and buildings: -€1,912
- Short-term financial debts -€38,468
down €38,468 (-100%), from €38,468 to €0
of which Other loans: -€31,968
- Accrued charges and deferred income +€21,968
up €21,968, from €0 to €21,968
- Debts after one year -€17,854
down €17,854 (-30.2%), from €59,131 to €41,277
- Tax, wage and social debts +€15,413
up €15,413 (+646%), from €2,385 to €17,798
of which Taxes: +€15,413
- Reserves +€12,343
up €12,343 (+86.6%), from €14,253 to €26,595
- Gross operating margin -€15,373
down €15,373 (-32.8%), from €46,877 to €31,504
- Other operating charges -€6,126
down €6,126 (-80.7%), from €7,587 to €1,461
- Taxes +€4,277
up €4,277 (+59.9%), from €7,141 to €11,417
- Financial charges -€3,869
down €3,869 (-65.8%), from €5,877 to €2,007
- Depreciation +€830
up €830 (+24.1%), from €3,451 to €4,282
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 | €180,662 | €172,864 | -€7,798 | -4.3% |
| Fixed assets | 21/28 | €153,555 | €151,133 | -€2,422 | -1.6% |
| Tangible fixed assets | 22/27 | €11,055 | €8,633 | -€2,422 | -21.9% |
| Land and buildings | 22 | €5,818 | €3,906 | -€1,912 | -32.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,237 | €4,727 | -€510 | -9.7% |
| Financial fixed assets | 28 | €142,500 | €142,500 | = | 0.0% |
| Current assets | 29/58 | €27,107 | €21,731 | -€5,376 | -19.8% |
| Amounts receivable within one year | 40/41 | €22,270 | €9,304 | -€12,966 | -58.2% |
| Trade receivables | 40 | €15,583 | €5,981 | -€9,602 | -61.6% |
| Other amounts receivable | 41 | €6,686 | €3,322 | -€3,364 | -50.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €861 | €461 | -€400 | -46.4% |
| Deferred charges and accrued income | 490/1 | €3,976 | €11,966 | +€7,990 | +201% |
| Total equity and liabilities | 10/49 | €180,662 | €172,864 | -€7,798 | -4.3% |
| Equity | 10/15 | €32,853 | €45,195 | +€12,343 | +37.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,253 | €26,595 | +€12,343 | +86.6% |
| Distributable reserves | 133 | €14,253 | €26,595 | +€12,343 | +86.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €147,810 | €127,669 | -€20,140 | -13.6% |
| Amounts payable after more than one year | 17 | €59,131 | €41,277 | -€17,854 | -30.2% |
| Financial debts | 170/4 | €59,131 | €41,277 | -€17,854 | -30.2% |
| Amounts payable within one year | 42/48 | €88,679 | €64,425 | -€24,254 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €18,643 | €18,938 | +€295 | +1.6% |
| Financial debts | 43 | €38,468 | €0 | -€38,468 | -100% |
| Credit institutions | 430/8 | €6,500 | €0 | -€6,500 | -100% |
| Other loans | 439 | €31,968 | €0 | -€31,968 | -100% |
| Trade debts | 44 | €3,760 | €5,952 | +€2,192 | +58.3% |
| Suppliers | 440/4 | €3,760 | €5,952 | +€2,192 | +58.3% |
| Taxes, remuneration and social security | 45 | €2,385 | €17,798 | +€15,413 | +646% |
| Taxes | 450/3 | €2,385 | €17,798 | +€15,413 | +646% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,422 | €21,737 | -€3,686 | -14.5% |
| Accrued charges and deferred income | 492/3 | €0 | €21,968 | +€21,968 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,451 | €4,282 | +€830 | +24.1% |
| Other operating charges | 640/8 | €7,587 | €1,461 | -€6,126 | -80.7% |
| Gross operating margin | 9900 | €46,877 | €31,504 | -€15,373 | -32.8% |
| Operating profit (loss) | 9901 | €35,839 | €25,761 | -€10,077 | -28.1% |
| Financial income | 75/76B | €18 | €6 | -€12 | -67.5% |
| Recurring financial income | 75 | €18 | €6 | -€12 | -67.5% |
| Financial charges | 65/66B | €5,877 | €2,007 | -€3,869 | -65.8% |
| Recurring financial charges | 65 | €5,877 | €2,007 | -€3,869 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €29,980 | €23,760 | -€6,220 | -20.7% |
| Income taxes | 67/77 | €7,141 | €11,417 | +€4,277 | +59.9% |
| Profit (loss) for the period | 9904 | €22,840 | €12,343 | -€10,497 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,840 | €12,343 | -€10,497 | -46.0% |
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.