N.I.C.E. KOSMOPOLITAN: 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.
N.I.C.E. KOSMOPOLITAN
Largest movements
- Tangible fixed assets -€23,009
down €23,009 (-7.7%), from €299,526 to €276,517
of which Land and buildings: -€24,594
- Receivables within one year +€20,148
up €20,148 (+69.5%), from €28,982 to €49,130
of which Trade receivables: +€10,186
- Cash -€17,386
down €17,386 (-48.2%), from €36,106 to €18,721
mainly Advances received (-€64,801) and Debts after one year (-€34,937)
- Deferred charges and accrued income -€14,812
down €14,812 (-42.9%), from €34,522 to €19,710
- Receivables after one year -€5,000
down €5,000 (-10.0%), from €50,000 to €45,000
of which Other amounts receivable: -€50,000
- Advances received -€64,801
down €64,801 (-100%), from €64,801 to €0
- Debts after one year -€34,937
down €34,937 (-22.3%), from €156,377 to €121,441
- Accrued charges and deferred income +€31,166
up €31,166 (+296%), from €10,536 to €41,702
- Profit (loss) carried forward +€29,117
up €29,117, from -€29,117 to €0
- Trade debts +€26,350
up €26,350 (+65.0%), from €40,515 to €66,865
- Gross operating margin +€26,788
up €26,788 (+69.0%), from €38,839 to €65,627
- Other operating charges -€1,195
down €1,195 (-38.0%), from €3,148 to €1,953
- Financial charges -€911
down €911 (-14.7%), from €6,190 to €5,279
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 | €449,136 | €409,327 | -€39,809 | -8.9% |
| Fixed assets | 21/28 | €299,526 | €276,767 | -€22,759 | -7.6% |
| Tangible fixed assets | 22/27 | €299,526 | €276,517 | -€23,009 | -7.7% |
| Land and buildings | 22 | €296,167 | €271,572 | -€24,594 | -8.3% |
| Plant, machinery and equipment | 23 | €193 | €3,124 | +€2,931 | +1,521% |
| Furniture and vehicles | 24 | €3,166 | €1,821 | -€1,346 | -42.5% |
| Financial fixed assets | 28 | €0 | €250 | +€250 | |
| Current assets | 29/58 | €149,610 | €132,561 | -€17,050 | -11.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Trade receivables | 290 | - | €45,000 | +€45,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €28,982 | €49,130 | +€20,148 | +69.5% |
| Trade receivables | 40 | €28,810 | €38,996 | +€10,186 | +35.4% |
| Other amounts receivable | 41 | €173 | €10,134 | +€9,962 | +5,770% |
| Cash at bank and in hand | 54/58 | €36,106 | €18,721 | -€17,386 | -48.2% |
| Deferred charges and accrued income | 490/1 | €34,522 | €19,710 | -€14,812 | -42.9% |
| Total equity and liabilities | 10/49 | €449,136 | €409,327 | -€39,809 | -8.9% |
| Equity | 10/15 | €62,477 | €95,429 | +€32,953 | +52.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,994 | €76,829 | +€3,835 | +5.3% |
| 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 | €71,134 | €74,969 | +€3,835 | +5.4% |
| Profit (loss) carried forward | 14 | -€29,117 | €0 | +€29,117 | |
| Amounts payable | 17/49 | €386,660 | €313,898 | -€72,761 | -18.8% |
| Amounts payable after more than one year | 17 | €156,377 | €121,441 | -€34,937 | -22.3% |
| Financial debts | 170/4 | €156,377 | €121,441 | -€34,937 | -22.3% |
| Amounts payable within one year | 42/48 | €219,747 | €150,756 | -€68,991 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €35,775 | €34,937 | -€838 | -2.3% |
| Financial debts | 43 | €25,949 | €9,854 | -€16,096 | -62.0% |
| Credit institutions | 430/8 | €25,949 | €9,854 | -€16,096 | -62.0% |
| Trade debts | 44 | €40,515 | €66,865 | +€26,350 | +65.0% |
| Suppliers | 440/4 | €40,515 | €66,865 | +€26,350 | +65.0% |
| Advances received on contracts in progress | 46 | €64,801 | €0 | -€64,801 | -100% |
| Taxes, remuneration and social security | 45 | €33,786 | €23,557 | -€10,230 | -30.3% |
| Taxes | 450/3 | €33,786 | €23,557 | -€10,230 | -30.3% |
| Other amounts payable | 47/48 | €18,920 | €15,543 | -€3,377 | -17.8% |
| Accrued charges and deferred income | 492/3 | €10,536 | €41,702 | +€31,166 | +296% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,920 | €26,571 | +€651 | +2.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €3,148 | €1,953 | -€1,195 | -38.0% |
| Gross operating margin | 9900 | €38,839 | €65,627 | +€26,788 | +69.0% |
| Operating profit (loss) | 9901 | €9,770 | €37,103 | +€27,333 | +280% |
| Financial income | 75/76B | €2,095 | €1,953 | -€142 | -6.8% |
| Recurring financial income | 75 | €2,095 | €1,953 | -€142 | -6.8% |
| Financial charges | 65/66B | €6,190 | €5,279 | -€911 | -14.7% |
| Recurring financial charges | 65 | €6,190 | €5,279 | -€911 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €5,675 | €33,776 | +€28,101 | +495% |
| Income taxes | 67/77 | €374 | €824 | +€450 | +120% |
| Profit (loss) for the period | 9904 | €5,301 | €32,953 | +€27,651 | +522% |
| Profit (loss) for the period to be appropriated | 9905 | €5,301 | €32,953 | +€27,651 | +522% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.