KOSMO LEUVEN: 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.
KOSMO LEUVEN
Largest movements
- Cash +€90,349
up €90,349 (+30.1%), from €300,193 to €390,542
mainly Net result for the year (+€215,073) and Tax, wage and social debts (+€74,217)
- Intangible fixed assets -€23,125
down €23,125 (-70.6%), from €32,760 to €9,635
- Tangible fixed assets -€18,384
down €18,384 (-16.4%), from €112,180 to €93,796
of which Furniture and vehicles: -€19,581
- Tax, wage and social debts +€74,217
up €74,217 (+158%), from €46,909 to €121,126
of which Taxes: +€46,748
- Trade debts -€48,157
down €48,157 (-70.8%), from €68,061 to €19,904
- Other debts +€16,399
up €16,399 (+8.2%), from €200,000 to €216,399
- Accrued charges and deferred income +€5,554
up €5,554 (+1,389%), from €400 to €5,954
- Gross operating margin -€56,206
down €56,206 (-6.0%), from €943,167 to €886,961
- Staff costs -€55,992
down €55,992 (-9.6%), from €585,731 to €529,739
- Taxes -€19,616
down €19,616 (-24.3%), from €80,770 to €61,154
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 | €476,369 | €529,455 | +€53,086 | +11.1% |
| Fixed assets | 21/28 | €144,940 | €103,431 | -€41,509 | -28.6% |
| Intangible fixed assets | 21 | €32,760 | €9,635 | -€23,125 | -70.6% |
| Tangible fixed assets | 22/27 | €112,180 | €93,796 | -€18,384 | -16.4% |
| Plant, machinery and equipment | 23 | €55,819 | €57,016 | +€1,197 | +2.1% |
| Furniture and vehicles | 24 | €56,361 | €36,780 | -€19,581 | -34.7% |
| Current assets | 29/58 | €331,429 | €426,024 | +€94,595 | +28.5% |
| Stocks and contracts in progress | 3 | €10,746 | €9,828 | -€918 | -8.5% |
| Stocks | 30/36 | €10,746 | €9,828 | -€918 | -8.5% |
| Amounts receivable within one year | 40/41 | €20,490 | €25,654 | +€5,164 | +25.2% |
| Trade receivables | 40 | €615 | €4,872 | +€4,257 | +692% |
| Other amounts receivable | 41 | €19,875 | €20,782 | +€907 | +4.6% |
| Cash at bank and in hand | 54/58 | €300,193 | €390,542 | +€90,349 | +30.1% |
| Total equity and liabilities | 10/49 | €476,369 | €529,455 | +€53,086 | +11.1% |
| Equity | 10/15 | €160,999 | €166,072 | +€5,073 | +3.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €129,988 | €130,999 | +€1,011 | +0.8% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €126,988 | €127,999 | +€1,011 | +0.8% |
| Profit (loss) carried forward | 14 | €1,011 | €5,073 | +€4,062 | +402% |
| Amounts payable | 17/49 | €315,370 | €363,383 | +€48,013 | +15.2% |
| Amounts payable within one year | 42/48 | €314,970 | €357,429 | +€42,459 | +13.5% |
| Trade debts | 44 | €68,061 | €19,904 | -€48,157 | -70.8% |
| Suppliers | 440/4 | €68,061 | €19,904 | -€48,157 | -70.8% |
| Taxes, remuneration and social security | 45 | €46,909 | €121,126 | +€74,217 | +158% |
| Taxes | 450/3 | €14,710 | €61,458 | +€46,748 | +318% |
| Remuneration and social security | 454/9 | €32,199 | €59,668 | +€27,469 | +85.3% |
| Other amounts payable | 47/48 | €200,000 | €216,399 | +€16,399 | +8.2% |
| Accrued charges and deferred income | 492/3 | €400 | €5,954 | +€5,554 | +1,389% |
| Remuneration, social security and pensions | 62 | €585,731 | €529,739 | -€55,992 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,417 | €63,929 | +€2,512 | +4.1% |
| Other operating charges | 640/8 | €7,387 | €10,146 | +€2,759 | +37.3% |
| Gross operating margin | 9900 | €943,167 | €886,961 | -€56,206 | -6.0% |
| Operating profit (loss) | 9901 | €288,632 | €283,147 | -€5,485 | -1.9% |
| Financial income | 75/76B | €208 | €130 | -€78 | -37.5% |
| Recurring financial income | 75 | €208 | €130 | -€78 | -37.5% |
| Financial charges | 65/66B | €7,059 | €7,050 | -€9 | -0.1% |
| Recurring financial charges | 65 | €7,059 | €7,050 | -€9 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €281,781 | €276,227 | -€5,554 | -2.0% |
| Income taxes | 67/77 | €80,770 | €61,154 | -€19,616 | -24.3% |
| Profit (loss) for the period | 9904 | €201,011 | €215,073 | +€14,062 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €201,011 | €215,073 | +€14,062 | +7.0% |
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 19 October 2026 via checked.be.