KOSMOOI: 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.
KOSMOOI
Largest movements
- Cash +€281,450
up €281,450 (+59.2%), from €475,421 to €756,871
mainly Depreciation (+€347,075) and Net result for the year (+€90,256)
- Tangible fixed assets -€217,321
down €217,321 (-35.5%), from €612,873 to €395,552
- Receivables within one year +€42,509
up €42,509 (+40.3%), from €105,397 to €147,906
of which Trade receivables: +€64,122
- Reserves +€80,000
up €80,000 (+21.6%), from €370,458 to €450,458
of which Distributable reserves: +€80,000
- Trade debts +€38,394
up €38,394 (+9.9%), from €387,202 to €425,596
- Current portion of long-term debt -€24,138
down €24,138 (-92.2%), from €26,193 to €2,055
- Depreciation +€152,541
up €152,541 (+78.4%), from €194,534 to €347,075
- Taxes -€51,127
down €51,127 (-47.6%), from €107,384 to €56,257
- Gross operating margin -€18,203
down €18,203 (-2.8%), from €658,195 to €639,992
- Staff costs -€9,215
down €9,215 (-24.3%), from €37,888 to €28,673
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 | €1,193,690 | €1,300,329 | +€106,639 | +8.9% |
| Fixed assets | 21/28 | €612,873 | €395,552 | -€217,321 | -35.5% |
| Tangible fixed assets | 22/27 | €612,873 | €395,552 | -€217,321 | -35.5% |
| Furniture and vehicles | 24 | €612,873 | €395,552 | -€217,321 | -35.5% |
| Current assets | 29/58 | €580,818 | €904,777 | +€323,959 | +55.8% |
| Amounts receivable within one year | 40/41 | €105,397 | €147,906 | +€42,509 | +40.3% |
| Trade receivables | 40 | €76,266 | €140,388 | +€64,122 | +84.1% |
| Other amounts receivable | 41 | €29,132 | €7,519 | -€21,613 | -74.2% |
| Cash at bank and in hand | 54/58 | €475,421 | €756,871 | +€281,450 | +59.2% |
| Total equity and liabilities | 10/49 | €1,193,690 | €1,300,329 | +€106,639 | +8.9% |
| Equity | 10/15 | €508,108 | €598,364 | +€90,256 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €370,458 | €450,458 | +€80,000 | +21.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €368,598 | €448,598 | +€80,000 | +21.7% |
| Profit (loss) carried forward | 14 | €119,050 | €129,305 | +€10,256 | +8.6% |
| Amounts payable | 17/49 | €685,582 | €701,965 | +€16,383 | +2.4% |
| Amounts payable after more than one year | 17 | €159,102 | €159,102 | = | 0.0% |
| Financial debts | 170/4 | €159,102 | €159,102 | = | 0.0% |
| Amounts payable within one year | 42/48 | €526,480 | €542,864 | +€16,383 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €26,193 | €2,055 | -€24,138 | -92.2% |
| Trade debts | 44 | €387,202 | €425,596 | +€38,394 | +9.9% |
| Suppliers | 440/4 | €387,202 | €425,596 | +€38,394 | +9.9% |
| Taxes, remuneration and social security | 45 | €103,655 | €105,782 | +€2,127 | +2.1% |
| Taxes | 450/3 | €96,988 | €100,158 | +€3,170 | +3.3% |
| Remuneration and social security | 454/9 | €6,667 | €5,624 | -€1,043 | -15.6% |
| Other amounts payable | 47/48 | €9,431 | €9,431 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,888 | €28,673 | -€9,215 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194,534 | €347,075 | +€152,541 | +78.4% |
| Other operating charges | 640/8 | €47,832 | €47,763 | -€69 | -0.1% |
| Non-recurring operating charges | 66A | €9,127 | €68,837 | +€59,710 | +654.2% |
| Gross operating margin | 9900 | €658,195 | €639,992 | -€18,203 | -2.8% |
| Operating profit (loss) | 9901 | €368,814 | €147,643 | -€221,171 | -60.0% |
| Financial income | 75/76B | €1 | €1 | -€1 | -53.5% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -53.5% |
| Financial charges | 65/66B | €2,056 | €1,131 | -€924 | -45.0% |
| Recurring financial charges | 65 | €2,056 | €1,131 | -€924 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €366,760 | €146,512 | -€220,248 | -60.1% |
| Income taxes | 67/77 | €107,384 | €56,257 | -€51,127 | -47.6% |
| Profit (loss) for the period | 9904 | €259,376 | €90,256 | -€169,121 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €259,376 | €90,256 | -€169,121 | -65.2% |
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 11 October 2026 via checked.be.