COSSMO: 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.
COSSMO
Largest movements
- Receivables within one year +€1,293
up €1,293, from €0 to €1,293
of which Other amounts receivable: +€1,293
- Tangible fixed assets -€1,100
down €1,100 (-52.4%), from €2,099 to €999
- Cash -€1,005
down €1,005 (-93.0%), from €1,081 to €75
mainly Net result for the year (-€16,095) and Receivables within one year (-€1,293)
- Profit (loss) carried forward -€16,095
down €16,095 (-3.6%), from -€442,577 to -€458,671
- Other debts +€15,784
up €15,784 (+4.2%), from €376,536 to €392,319
- Tax, wage and social debts -€633
down €633 (-100%), from €633 to €0
- Accrued charges and deferred income +€120
new in 2025: €120
- Gross operating margin +€12,387
up €12,387 (+67.7%), from -€18,296 to -€5,909
- Financial charges -€8,188
down €8,188 (-48.9%), from €16,754 to €8,566
- Other operating charges -€4,001
down €4,001 (-88.5%), from €4,521 to €520
- Write-downs +€2,810
up €2,810, from -€2,810 to €0
- Depreciation -€651
down €651 (-37.2%), from €1,751 to €1,100
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 | €3,180 | €2,368 | -€812 | -25.5% |
| Fixed assets | 21/28 | €2,099 | €999 | -€1,100 | -52.4% |
| Tangible fixed assets | 22/27 | €2,099 | €999 | -€1,100 | -52.4% |
| Other tangible fixed assets | 26 | €2,099 | €999 | -€1,100 | -52.4% |
| Current assets | 29/58 | €1,081 | €1,368 | +€288 | +26.6% |
| Amounts receivable within one year | 40/41 | €0 | €1,293 | +€1,293 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €1,293 | +€1,293 | |
| Cash at bank and in hand | 54/58 | €1,081 | €75 | -€1,005 | -93.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,180 | €2,368 | -€812 | -25.5% |
| Equity | 10/15 | -€374,377 | -€390,471 | -€16,095 | -4.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€442,577 | -€458,671 | -€16,095 | -3.6% |
| Amounts payable | 17/49 | €377,556 | €392,839 | +€15,283 | +4.0% |
| Amounts payable within one year | 42/48 | €377,556 | €392,719 | +€15,163 | +4.0% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €633 | €0 | -€633 | -100% |
| Taxes | 450/3 | €633 | €0 | -€633 | -100% |
| Other amounts payable | 47/48 | €376,536 | €392,319 | +€15,784 | +4.2% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Non-recurring operating income | 76A | €4,500 | €0 | -€4,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,751 | €1,100 | -€651 | -37.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,810 | €0 | +€2,810 | |
| Other operating charges | 640/8 | €4,521 | €520 | -€4,001 | -88.5% |
| Gross operating margin | 9900 | -€18,296 | -€5,909 | +€12,387 | +67.7% |
| Operating profit (loss) | 9901 | -€21,757 | -€7,528 | +€14,229 | +65.4% |
| Financial charges | 65/66B | €16,754 | €8,566 | -€8,188 | -48.9% |
| Recurring financial charges | 65 | €16,754 | €8,566 | -€8,188 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | -€38,512 | -€16,095 | +€22,417 | +58.2% |
| Profit (loss) for the period | 9904 | -€38,512 | -€16,095 | +€22,417 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,512 | -€16,095 | +€22,417 | +58.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.