KOSIMMO: what changed
Two fiscal 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.
KOSIMMO
Largest movements
- Tangible fixed assets +€578,762
up €578,762 (+64.3%), from €899,637 to €1.5m
- Cash -€78,467
down €78,467 (-76.2%), from €102,954 to €24,487
mainly Investment in fixed assets (net) (-€687,363) and Debts after one year (-€70,373)
- Other debts +€535,086
up €535,086 (+906.2%), from €59,049 to €594,135
- Debts after one year -€70,373
down €70,373 (-32.7%), from €215,172 to €144,799
- Reserves +€32,736
up €32,736 (+5.5%), from €595,771 to €628,506
of which Distributable reserves: +€32,736
- Depreciation +€40,159
up €40,159 (+58.7%), from €68,442 to €108,600
- Taxes -€17,465
down €17,465 (-70.1%), from €24,919 to €7,453
- Financial charges +€14,605
up €14,605 (+168.7%), from €8,658 to €23,263
- Gross operating margin -€3,787
down €3,787 (-2.0%), from €186,868 to €183,082
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 | €1,012,104 | €1,519,242 | +€507,138 | +50.1% |
| Fixed assets | 21/28 | €899,637 | €1,478,399 | +€578,762 | +64.3% |
| Tangible fixed assets | 22/27 | €899,637 | €1,478,399 | +€578,762 | +64.3% |
| Land and buildings | 22 | €899,637 | €1,478,399 | +€578,762 | +64.3% |
| Current assets | 29/58 | €112,467 | €40,843 | -€71,624 | -63.7% |
| Amounts receivable within one year | 40/41 | €9,276 | €16,150 | +€6,874 | +74.1% |
| Trade receivables | 40 | - | €976 | +€976 | |
| Other amounts receivable | 41 | €9,276 | €15,174 | +€5,897 | +63.6% |
| Cash at bank and in hand | 54/58 | €102,954 | €24,487 | -€78,467 | -76.2% |
| Deferred charges and accrued income | 490/1 | €237 | €206 | -€31 | -13.2% |
| Total equity and liabilities | 10/49 | €1,012,104 | €1,519,242 | +€507,138 | +50.1% |
| Equity | 10/15 | €657,771 | €690,506 | +€32,736 | +5.0% |
| 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 | €595,771 | €628,506 | +€32,736 | +5.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €589,571 | €622,306 | +€32,736 | +5.6% |
| Amounts payable | 17/49 | €354,334 | €828,736 | +€474,402 | +133.9% |
| Amounts payable after more than one year | 17 | €215,172 | €144,799 | -€70,373 | -32.7% |
| Financial debts | 170/4 | €215,172 | €144,799 | -€70,373 | -32.7% |
| Amounts payable within one year | 42/48 | €134,499 | €672,616 | +€538,117 | +400.1% |
| Current portion of amounts payable after more than one year | 42 | €70,083 | €70,373 | +€291 | +0.4% |
| Trade debts | 44 | €567 | €665 | +€98 | +17.3% |
| Suppliers | 440/4 | €567 | €665 | +€98 | +17.3% |
| Taxes, remuneration and social security | 45 | €4,801 | €7,443 | +€2,642 | +55.0% |
| Taxes | 450/3 | €4,801 | €7,443 | +€2,642 | +55.0% |
| Other amounts payable | 47/48 | €59,049 | €594,135 | +€535,086 | +906.2% |
| Accrued charges and deferred income | 492/3 | €4,662 | €11,320 | +€6,659 | +142.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,442 | €108,600 | +€40,159 | +58.7% |
| Other operating charges | 640/8 | €10,654 | €11,251 | +€596 | +5.6% |
| Gross operating margin | 9900 | €186,868 | €183,082 | -€3,787 | -2.0% |
| Operating profit (loss) | 9901 | €107,773 | €63,231 | -€44,542 | -41.3% |
| Financial income | 75/76B | €392 | €221 | -€171 | -43.5% |
| Recurring financial income | 75 | €392 | €221 | -€171 | -43.5% |
| Financial charges | 65/66B | €8,658 | €23,263 | +€14,605 | +168.7% |
| Recurring financial charges | 65 | €8,658 | €23,263 | +€14,605 | +168.7% |
| Profit (loss) for the period before taxes | 9903 | €99,507 | €40,189 | -€59,318 | -59.6% |
| Income taxes | 67/77 | €24,919 | €7,453 | -€17,465 | -70.1% |
| Profit (loss) for the period | 9904 | €74,588 | €32,736 | -€41,852 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,588 | €32,736 | -€41,852 | -56.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.