KOSMOZZ: 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.
KOSMOZZ
Largest movements
- Tangible fixed assets -€3,830
down €3,830 (-33.1%), from €11,564 to €7,734
of which Furniture and vehicles: -€2,370
- Debts after one year -€3,500
down €3,500 (-10.8%), from €32,500 to €29,000
- Other debts +€2,787
up €2,787 (+11.7%), from €23,795 to €26,582
- Short-term financial debts -€2,062
down €2,062 (-27.8%), from €7,423 to €5,361
- Trade debts -€1,845
down €1,845 (-6.3%), from €29,342 to €27,497
- Gross operating margin -€13,323
down €13,323 (-66.4%), from €20,055 to €6,732
- Taxes -€3,197
down €3,197 (-90.1%), from €3,549 to €352
- Depreciation -€1,664
down €1,664 (-30.3%), from €5,494 to €3,830
- Financial income -€756
down €756 (-45.4%), from €1,663 to €907
- Other operating charges -€283
down €283 (-49.0%), from €578 to €295
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 | €173,786 | €170,152 | -€3,634 | -2.1% |
| Fixed assets | 21/28 | €11,564 | €7,734 | -€3,830 | -33.1% |
| Tangible fixed assets | 22/27 | €11,564 | €7,734 | -€3,830 | -33.1% |
| Land and buildings | 22 | €7,065 | €5,961 | -€1,104 | -15.6% |
| Plant, machinery and equipment | 23 | €635 | €280 | -€355 | -56.0% |
| Furniture and vehicles | 24 | €3,864 | €1,494 | -€2,370 | -61.3% |
| Current assets | 29/58 | €162,222 | €162,418 | +€196 | +0.1% |
| Stocks and contracts in progress | 3 | €19,750 | €19,750 | -€0 | 0.0% |
| Stocks | 30/36 | €19,750 | €19,750 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €132,089 | €131,862 | -€227 | -0.2% |
| Trade receivables | 40 | €96,182 | €92,488 | -€3,694 | -3.8% |
| Other amounts receivable | 41 | €35,907 | €39,373 | +€3,466 | +9.7% |
| Cash at bank and in hand | 54/58 | €3,246 | €3,246 | -€0 | 0.0% |
| Deferred charges and accrued income | 490/1 | €7,137 | €7,561 | +€424 | +5.9% |
| Total equity and liabilities | 10/49 | €173,786 | €170,152 | -€3,634 | -2.1% |
| Equity | 10/15 | €67,843 | €68,894 | +€1,051 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,064 | €12,064 | +€0 | 0.0% |
| Distributable reserves | 133 | €12,064 | €12,064 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €49,579 | €50,630 | +€1,051 | +2.1% |
| Amounts payable | 17/49 | €105,943 | €101,258 | -€4,685 | -4.4% |
| Amounts payable after more than one year | 17 | €32,500 | €29,000 | -€3,500 | -10.8% |
| Financial debts | 170/4 | €32,500 | €29,000 | -€3,500 | -10.8% |
| Amounts payable within one year | 42/48 | €71,295 | €69,746 | -€1,549 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €8,500 | -€500 | -5.6% |
| Financial debts | 43 | €7,423 | €5,361 | -€2,062 | -27.8% |
| Credit institutions | 430/8 | €7,423 | €5,361 | -€2,062 | -27.8% |
| Trade debts | 44 | €29,342 | €27,497 | -€1,845 | -6.3% |
| Suppliers | 440/4 | €29,342 | €27,497 | -€1,845 | -6.3% |
| Taxes, remuneration and social security | 45 | €1,735 | €1,805 | +€70 | +4.0% |
| Taxes | 450/3 | €1,735 | €1,805 | +€70 | +4.0% |
| Other amounts payable | 47/48 | €23,795 | €26,582 | +€2,787 | +11.7% |
| Accrued charges and deferred income | 492/3 | €2,148 | €2,513 | +€365 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,494 | €3,830 | -€1,664 | -30.3% |
| Other operating charges | 640/8 | €578 | €295 | -€283 | -49.0% |
| Gross operating margin | 9900 | €20,055 | €6,732 | -€13,323 | -66.4% |
| Operating profit (loss) | 9901 | €13,983 | €2,607 | -€11,376 | -81.4% |
| Financial income | 75/76B | €1,663 | €907 | -€756 | -45.4% |
| Recurring financial income | 75 | €1,663 | €907 | -€756 | -45.4% |
| Financial charges | 65/66B | €2,207 | €2,112 | -€95 | -4.3% |
| Recurring financial charges | 65 | €2,207 | €2,112 | -€95 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €13,439 | €1,403 | -€12,036 | -89.6% |
| Income taxes | 67/77 | €3,549 | €352 | -€3,197 | -90.1% |
| Profit (loss) for the period | 9904 | €9,890 | €1,051 | -€8,839 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,890 | €1,051 | -€8,839 | -89.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.