NEOS COSMOS: 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.
NEOS COSMOS
Largest movements
- Cash +€33,396
up €33,396 (+776%), from €4,304 to €37,700
mainly Net result for the year (+€22,306) and Other debts (+€12,199)
- Receivables within one year +€12,167
up €12,167 (+13.5%), from €90,325 to €102,492
of which Trade receivables: +€17,492
- Intangible fixed assets -€8,028
down €8,028 (-24.9%), from €32,292 to €24,264
- Tangible fixed assets -€2,391
down €2,391 (-69.7%), from €3,431 to €1,040
- Profit (loss) carried forward +€22,306
up €22,306 (+11.3%), from -€196,713 to -€174,408
- Other debts +€12,199
up €12,199 (+5.6%), from €218,351 to €230,549
- Tax, wage and social debts +€2,033
up €2,033 (+588%), from €346 to €2,379
- Gross operating margin -€53,597
down €53,597 (-62.8%), from €85,344 to €31,748
- Depreciation -€2,180
down €2,180 (-20.4%), from €10,676 to €8,496
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 | €132,682 | €168,676 | +€35,994 | +27.1% |
| Fixed assets | 21/28 | €38,053 | €27,634 | -€10,419 | -27.4% |
| Intangible fixed assets | 21 | €32,292 | €24,264 | -€8,028 | -24.9% |
| Tangible fixed assets | 22/27 | €3,431 | €1,040 | -€2,391 | -69.7% |
| Furniture and vehicles | 24 | €3,431 | €1,040 | -€2,391 | -69.7% |
| Financial fixed assets | 28 | €2,330 | €2,330 | = | 0.0% |
| Current assets | 29/58 | €94,629 | €141,042 | +€46,413 | +49.0% |
| Amounts receivable within one year | 40/41 | €90,325 | €102,492 | +€12,167 | +13.5% |
| Trade receivables | 40 | €85,000 | €102,492 | +€17,492 | +20.6% |
| Other amounts receivable | 41 | €5,325 | €0 | -€5,325 | -100% |
| Cash at bank and in hand | 54/58 | €4,304 | €37,700 | +€33,396 | +776% |
| Deferred charges and accrued income | 490/1 | - | €850 | +€850 | |
| Total equity and liabilities | 10/49 | €132,682 | €168,676 | +€35,994 | +27.1% |
| Equity | 10/15 | -€176,262 | -€153,956 | +€22,306 | +12.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,713 | -€174,408 | +€22,306 | +11.3% |
| Amounts payable | 17/49 | €308,944 | €322,632 | +€13,689 | +4.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €258,035 | €272,632 | +€14,597 | +5.7% |
| Trade debts | 44 | €39,339 | €39,704 | +€365 | +0.9% |
| Suppliers | 440/4 | €39,339 | €39,704 | +€365 | +0.9% |
| Taxes, remuneration and social security | 45 | €346 | €2,379 | +€2,033 | +588% |
| Taxes | 450/3 | €346 | €2,379 | +€2,033 | +588% |
| Other amounts payable | 47/48 | €218,351 | €230,549 | +€12,199 | +5.6% |
| Accrued charges and deferred income | 492/3 | €909 | €0 | -€909 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,676 | €8,496 | -€2,180 | -20.4% |
| Other operating charges | 640/8 | €43 | €0 | -€43 | -100% |
| Gross operating margin | 9900 | €85,344 | €31,748 | -€53,597 | -62.8% |
| Operating profit (loss) | 9901 | €74,625 | €23,251 | -€51,374 | -68.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €491 | €229 | -€262 | -53.3% |
| Recurring financial charges | 65 | €491 | €229 | -€262 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €74,134 | €23,024 | -€51,110 | -68.9% |
| Income taxes | 67/77 | €346 | €718 | +€372 | +108% |
| Profit (loss) for the period | 9904 | €73,788 | €22,306 | -€51,483 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,788 | €22,306 | -€51,483 | -69.8% |
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 22 October 2026 via checked.be.