KOSMOS & CO: 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.
KOSMOS & CO
Largest movements
- Receivables within one year +€32,181
up €32,181 (+1366.1%), from €2,356 to €34,537
of which Trade receivables: +€31,200
- Cash -€9,408
down €9,408 (-78.4%), from €12,002 to €2,593
mainly Receivables within one year (-€32,181) and Stocks and contracts (-€150)
- Tangible fixed assets -€1,780
down €1,780 (-64.0%), from €2,783 to €1,003
- Tax, wage and social debts +€10,195
up €10,195 (+306.4%), from €3,328 to €13,522
of which Remuneration and social security: +€7,500
- Profit (loss) carried forward +€6,597
up €6,597 (+109.3%), from €6,034 to €12,631
- Other debts +€2,472
up €2,472 (+6395.4%), from €39 to €2,511
- Trade debts +€1,901
up €1,901 (+141.5%), from €1,344 to €3,245
- Gross operating margin -€6,866
down €6,866 (-24.3%), from €28,207 to €21,341
- Other operating charges +€6,743
up €6,743 (+373.1%), from €1,807 to €8,550
- Taxes +€1,770
up €1,770 (+95.0%), from €1,864 to €3,634
- Financial charges +€327
up €327 (+126.3%), from €259 to €586
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 | €20,744 | €41,910 | +€21,166 | +102.0% |
| Fixed assets | 21/28 | €2,783 | €1,003 | -€1,780 | -64.0% |
| Tangible fixed assets | 22/27 | €2,783 | €1,003 | -€1,780 | -64.0% |
| Plant, machinery and equipment | 23 | €2,783 | €1,003 | -€1,780 | -64.0% |
| Current assets | 29/58 | €17,961 | €40,907 | +€22,946 | +127.8% |
| Stocks and contracts in progress | 3 | €2,918 | €3,068 | +€150 | +5.1% |
| Stocks | 30/36 | €2,918 | €3,068 | +€150 | +5.1% |
| Amounts receivable within one year | 40/41 | €2,356 | €34,537 | +€32,181 | +1366.1% |
| Trade receivables | 40 | - | €31,200 | +€31,200 | |
| Other amounts receivable | 41 | €2,356 | €3,337 | +€981 | +41.7% |
| Cash at bank and in hand | 54/58 | €12,002 | €2,593 | -€9,408 | -78.4% |
| Deferred charges and accrued income | 490/1 | €686 | €709 | +€23 | +3.3% |
| Total equity and liabilities | 10/49 | €20,744 | €41,910 | +€21,166 | +102.0% |
| Equity | 10/15 | €16,034 | €22,631 | +€6,597 | +41.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,034 | €12,631 | +€6,597 | +109.3% |
| Amounts payable | 17/49 | €4,710 | €19,279 | +€14,569 | +309.3% |
| Amounts payable within one year | 42/48 | €4,710 | €19,279 | +€14,569 | +309.3% |
| Trade debts | 44 | €1,344 | €3,245 | +€1,901 | +141.5% |
| Suppliers | 440/4 | €1,344 | €3,245 | +€1,901 | +141.5% |
| Taxes, remuneration and social security | 45 | €3,328 | €13,522 | +€10,195 | +306.4% |
| Taxes | 450/3 | €3,328 | €6,022 | +€2,695 | +81.0% |
| Remuneration and social security | 454/9 | - | €7,500 | +€7,500 | |
| Other amounts payable | 47/48 | €39 | €2,511 | +€2,472 | +6395.4% |
| Remuneration, social security and pensions | 62 | - | €193 | +€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €1,780 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,807 | €8,550 | +€6,743 | +373.1% |
| Gross operating margin | 9900 | €28,207 | €21,341 | -€6,866 | -24.3% |
| Operating profit (loss) | 9901 | €24,619 | €10,817 | -€13,802 | -56.1% |
| Financial income | 75/76B | €156 | €0 | -€156 | -100.0% |
| Recurring financial income | 75 | €156 | €0 | -€156 | -100.0% |
| Financial charges | 65/66B | €259 | €586 | +€327 | +126.3% |
| Recurring financial charges | 65 | €259 | €586 | +€327 | +126.3% |
| Profit (loss) for the period before taxes | 9903 | €24,516 | €10,231 | -€14,286 | -58.3% |
| Income taxes | 67/77 | €1,864 | €3,634 | +€1,770 | +95.0% |
| Profit (loss) for the period | 9904 | €22,653 | €6,597 | -€16,056 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,653 | €6,597 | -€16,056 | -70.9% |
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 9 October 2026 via checked.be.