COSMOS CAFE: 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.
COSMOS CAFE
Largest movements
- Receivables after one year +€10,154
new in 2025: €10,154
- Tangible fixed assets -€8,991
down €8,991 (-22.0%), from €40,801 to €31,810
of which Furniture and vehicles: -€7,816
- Cash -€6,444
down €6,444 (-60.6%), from €10,627 to €4,183
mainly Net result for the year (-€22,294) and Receivables after one year (-€10,154)
- Profit (loss) carried forward -€22,294
down €22,294 (-95.6%), from €23,313 to €1,019
- Trade debts +€15,959
up €15,959 (+802%), from €1,989 to €17,948
- Other debts +€4,800
new in 2025: €4,800
- Tax, wage and social debts -€2,239
down €2,239 (-12.0%), from €18,593 to €16,354
- Accrued charges and deferred income -€644
down €644 (-81.1%), from €794 to €150
- Financial income -€86,825
down €86,825 (-99.8%), from €86,975 to €150
of which Non-recurring financial income: -€86,975
- Gross operating margin +€76,161
up €76,161, from -€70,025 to €6,136
- Taxes +€17,175
up €17,175 (+5,268%), from €326 to €17,501
- Depreciation +€3,164
up €3,164 (+54.3%), from €5,827 to €8,991
- Other operating charges +€1,562
up €1,562 (+410%), from €381 to €1,943
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 | €57,749 | €53,331 | -€4,418 | -7.7% |
| Fixed assets | 21/28 | €45,151 | €36,160 | -€8,991 | -19.9% |
| Tangible fixed assets | 22/27 | €40,801 | €31,810 | -€8,991 | -22.0% |
| Plant, machinery and equipment | 23 | €1,116 | €805 | -€311 | -27.9% |
| Furniture and vehicles | 24 | €33,681 | €25,865 | -€7,816 | -23.2% |
| Other tangible fixed assets | 26 | €6,004 | €5,140 | -€864 | -14.4% |
| Financial fixed assets | 28 | €4,350 | €4,350 | = | 0.0% |
| Current assets | 29/58 | €12,598 | €17,171 | +€4,573 | +36.3% |
| Amounts receivable after more than one year | 29 | - | €10,154 | +€10,154 | |
| Other amounts receivable | 291 | - | €10,154 | +€10,154 | |
| Stocks and contracts in progress | 3 | €1,550 | €2,050 | +€500 | +32.3% |
| Stocks | 30/36 | €1,550 | €2,050 | +€500 | +32.3% |
| Amounts receivable within one year | 40/41 | €223 | €223 | = | 0.0% |
| Other amounts receivable | 41 | €223 | €223 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,627 | €4,183 | -€6,444 | -60.6% |
| Deferred charges and accrued income | 490/1 | €198 | €561 | +€363 | +183% |
| Total equity and liabilities | 10/49 | €57,749 | €53,331 | -€4,418 | -7.7% |
| Equity | 10/15 | €36,373 | €14,079 | -€22,294 | -61.3% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,313 | €1,019 | -€22,294 | -95.6% |
| Amounts payable | 17/49 | €21,376 | €39,252 | +€17,876 | +83.6% |
| Amounts payable within one year | 42/48 | €20,582 | €39,102 | +€18,520 | +90.0% |
| Trade debts | 44 | €1,989 | €17,948 | +€15,959 | +802% |
| Suppliers | 440/4 | €1,989 | €17,948 | +€15,959 | +802% |
| Taxes, remuneration and social security | 45 | €18,593 | €16,354 | -€2,239 | -12.0% |
| Taxes | 450/3 | €18,593 | €16,354 | -€2,239 | -12.0% |
| Other amounts payable | 47/48 | - | €4,800 | +€4,800 | |
| Accrued charges and deferred income | 492/3 | €794 | €150 | -€644 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,827 | €8,991 | +€3,164 | +54.3% |
| Other operating charges | 640/8 | €381 | €1,943 | +€1,562 | +410% |
| Gross operating margin | 9900 | -€70,025 | €6,136 | +€76,161 | |
| Operating profit (loss) | 9901 | -€76,233 | -€4,798 | +€71,435 | +93.7% |
| Financial income | 75/76B | €86,975 | €150 | -€86,825 | -99.8% |
| Recurring financial income | 75 | €86,975 | €150 | -€86,825 | -99.8% |
| Non-recurring financial income | 76B | €86,975 | - | -€86,975 | |
| Financial charges | 65/66B | €238 | €145 | -€93 | -39.1% |
| Recurring financial charges | 65 | €238 | €145 | -€93 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €10,504 | -€4,793 | -€15,297 | |
| Income taxes | 67/77 | €326 | €17,501 | +€17,175 | +5,268% |
| Profit (loss) for the period | 9904 | €10,178 | -€22,294 | -€32,472 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,178 | -€22,294 | -€32,472 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.