KOSMOZ: 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.
KOSMOZ
Largest movements
- Receivables within one year +€11,065
up €11,065 (+28.0%), from €39,519 to €50,584
of which Other amounts receivable: +€25,447
- Tangible fixed assets -€10,738
down €10,738 (-61.3%), from €17,504 to €6,767
of which Furniture and vehicles: -€10,043
- Cash -€7,657
down €7,657 (-34.4%), from €22,248 to €14,591
mainly Receivables within one year (-€11,065) and Net result for the year (-€4,864)
- Profit (loss) carried forward -€4,864
down €4,864, from €496 to -€4,368
- Trade debts +€4,125
up €4,125 (+207.4%), from €1,989 to €6,114
- Other debts -€3,685
no longer reported in 2025 (was €3,685)
- Tax, wage and social debts -€2,906
down €2,906 (-8.6%), from €33,943 to €31,037
of which Taxes: -€7,906
- Gross operating margin -€87,753
down €87,753 (-95.7%), from €91,690 to €3,937
- Taxes -€21,271
no longer reported in 2025 (was €21,271)
- Financial income +€4,053
up €4,053 (+102.7%), from €3,945 to €7,997
of which Non-recurring financial income: +€7,973
- Other operating charges -€2,597
down €2,597 (-54.4%), from €4,777 to €2,180
- Financial charges -€1,067
down €1,067 (-21.6%), from €4,947 to €3,880
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 | €163,871 | €156,541 | -€7,330 | -4.5% |
| Fixed assets | 21/28 | €17,504 | €6,767 | -€10,738 | -61.3% |
| Tangible fixed assets | 22/27 | €17,504 | €6,767 | -€10,738 | -61.3% |
| Furniture and vehicles | 24 | €14,638 | €4,595 | -€10,043 | -68.6% |
| Other tangible fixed assets | 26 | €2,866 | €2,171 | -€695 | -24.2% |
| Current assets | 29/58 | €146,366 | €149,775 | +€3,408 | +2.3% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,519 | €50,584 | +€11,065 | +28.0% |
| Trade receivables | 40 | €35,574 | €21,192 | -€14,382 | -40.4% |
| Other amounts receivable | 41 | €3,945 | €29,392 | +€25,447 | +645.1% |
| Cash at bank and in hand | 54/58 | €22,248 | €14,591 | -€7,657 | -34.4% |
| Deferred charges and accrued income | 490/1 | €9,600 | €9,600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €163,871 | €156,541 | -€7,330 | -4.5% |
| Equity | 10/15 | €124,254 | €119,390 | -€4,864 | -3.9% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €107,558 | €107,558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €107,558 | €107,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | €496 | -€4,368 | -€4,864 | |
| Amounts payable | 17/49 | €39,617 | €37,151 | -€2,466 | -6.2% |
| Amounts payable within one year | 42/48 | €39,617 | €37,151 | -€2,466 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,989 | €6,114 | +€4,125 | +207.4% |
| Suppliers | 440/4 | €1,989 | €6,114 | +€4,125 | +207.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €33,943 | €31,037 | -€2,906 | -8.6% |
| Taxes | 450/3 | €33,943 | €26,037 | -€7,906 | -23.3% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €3,685 | - | -€3,685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,651 | €10,738 | +€87 | +0.8% |
| Other operating charges | 640/8 | €4,777 | €2,180 | -€2,597 | -54.4% |
| Gross operating margin | 9900 | €91,690 | €3,937 | -€87,753 | -95.7% |
| Operating profit (loss) | 9901 | €76,262 | -€8,981 | -€85,243 | |
| Financial income | 75/76B | €3,945 | €7,997 | +€4,053 | +102.7% |
| Recurring financial income | 75 | €3,945 | €25 | -€3,920 | -99.4% |
| Non-recurring financial income | 76B | - | €7,973 | +€7,973 | |
| Financial charges | 65/66B | €4,947 | €3,880 | -€1,067 | -21.6% |
| Recurring financial charges | 65 | €4,947 | €3,880 | -€1,067 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €75,260 | -€4,864 | -€80,124 | |
| Income taxes | 67/77 | €21,271 | - | -€21,271 | |
| Profit (loss) for the period | 9904 | €53,989 | -€4,864 | -€58,853 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,989 | -€4,864 | -€58,853 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.