KOSMOSS: 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.
KOSMOSS
Largest movements
- Cash +€22,395
up €22,395 (+644%), from €3,476 to €25,871
mainly Other debts (+€25,000) and Tax, wage and social debts (+€13,706)
- Receivables within one year -€9,849
down €9,849 (-15.6%), from €62,965 to €53,116
of which Other amounts receivable: -€6,558
- Stocks and contracts +€6,363
up €6,363 (+55.0%), from €11,564 to €17,927
- Tangible fixed assets -€3,193
down €3,193 (-6.4%), from €49,980 to €46,787
of which Furniture and vehicles: -€5,673
- Deferred charges and accrued income +€2,380
up €2,380 (+2,164%), from €110 to €2,490
- Profit (loss) carried forward -€35,714
down €35,714 (-47.6%), from €75,086 to €39,372
- Other debts +€25,000
new in 2025: €25,000
- Tax, wage and social debts +€13,706
up €13,706 (+102%), from €13,464 to €27,169
of which Taxes: +€9,731
- Reserves +€13,025
up €13,025, from €0 to €13,025
of which Distributable reserves: +€13,025
- Trade debts +€5,545
up €5,545 (+47.9%), from €11,573 to €17,118
- Gross operating margin +€48,649
up €48,649 (+53.7%), from €90,535 to €139,185
- Staff costs +€15,549
up €15,549 (+18.8%), from €82,668 to €98,217
- Other operating charges +€7,012
up €7,012 (+606%), from €1,158 to €8,170
- Taxes +€3,631
new in 2025: €3,631
- Depreciation +€1,673
up €1,673 (+14.5%), from €11,502 to €13,174
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 | €137,020 | €155,116 | +€18,096 | +13.2% |
| Fixed assets | 21/28 | €58,905 | €55,712 | -€3,193 | -5.4% |
| Tangible fixed assets | 22/27 | €49,980 | €46,787 | -€3,193 | -6.4% |
| Furniture and vehicles | 24 | €34,267 | €28,594 | -€5,673 | -16.6% |
| Other tangible fixed assets | 26 | €15,713 | €18,193 | +€2,480 | +15.8% |
| Financial fixed assets | 28 | €8,925 | €8,925 | = | 0.0% |
| Current assets | 29/58 | €78,115 | €99,404 | +€21,289 | +27.3% |
| Stocks and contracts in progress | 3 | €11,564 | €17,927 | +€6,363 | +55.0% |
| Stocks | 30/36 | €11,564 | €17,927 | +€6,363 | +55.0% |
| Amounts receivable within one year | 40/41 | €62,965 | €53,116 | -€9,849 | -15.6% |
| Trade receivables | 40 | €3,648 | €357 | -€3,291 | -90.2% |
| Other amounts receivable | 41 | €59,316 | €52,758 | -€6,558 | -11.1% |
| Cash at bank and in hand | 54/58 | €3,476 | €25,871 | +€22,395 | +644% |
| Deferred charges and accrued income | 490/1 | €110 | €2,490 | +€2,380 | +2,164% |
| Total equity and liabilities | 10/49 | €137,020 | €155,116 | +€18,096 | +13.2% |
| Equity | 10/15 | €95,546 | €72,856 | -€22,689 | -23.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €0 | €13,025 | +€13,025 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | - | €13,025 | +€13,025 | |
| Profit (loss) carried forward | 14 | €75,086 | €39,372 | -€35,714 | -47.6% |
| Amounts payable | 17/49 | €41,474 | €82,259 | +€40,785 | +98.3% |
| Amounts payable after more than one year | 17 | €11,948 | €8,343 | -€3,606 | -30.2% |
| Financial debts | 170/4 | €11,948 | €8,343 | -€3,606 | -30.2% |
| Amounts payable within one year | 42/48 | €29,526 | €73,917 | +€44,391 | +150% |
| Current portion of amounts payable after more than one year | 42 | €4,489 | €4,629 | +€141 | +3.1% |
| Trade debts | 44 | €11,573 | €17,118 | +€5,545 | +47.9% |
| Suppliers | 440/4 | €11,573 | €17,118 | +€5,545 | +47.9% |
| Taxes, remuneration and social security | 45 | €13,464 | €27,169 | +€13,706 | +102% |
| Taxes | 450/3 | €2,916 | €12,648 | +€9,731 | +334% |
| Remuneration and social security | 454/9 | €10,547 | €14,522 | +€3,974 | +37.7% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Remuneration, social security and pensions | 62 | €82,668 | €98,217 | +€15,549 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,502 | €13,174 | +€1,673 | +14.5% |
| Other operating charges | 640/8 | €1,158 | €8,170 | +€7,012 | +606% |
| Gross operating margin | 9900 | €90,535 | €139,185 | +€48,649 | +53.7% |
| Operating profit (loss) | 9901 | -€4,792 | €19,623 | +€24,415 | |
| Financial income | 75/76B | €2,698 | €2,656 | -€42 | -1.6% |
| Recurring financial income | 75 | €2,698 | €2,656 | -€42 | -1.6% |
| Financial charges | 65/66B | €5,388 | €5,623 | +€235 | +4.4% |
| Recurring financial charges | 65 | €5,388 | €5,623 | +€235 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,482 | €16,656 | +€24,138 | |
| Income taxes | 67/77 | - | €3,631 | +€3,631 | |
| Profit (loss) for the period | 9904 | -€7,482 | €13,025 | +€20,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,482 | €13,025 | +€20,507 |
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 18 October 2026 via checked.be.