QOSMIC: 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.
QOSMIC
Largest movements
- Cash +€21,082
up €21,082 (+223.2%), from €9,444 to €30,525
mainly Net result for the year (+€21,799) and Other debts (+€10,000)
- Receivables within one year +€5,520
up €5,520 (+1530.1%), from €361 to €5,881
of which Trade receivables: +€5,881
- Tangible fixed assets +€1,722
up €1,722 (+103.7%), from €1,661 to €3,383
- Profit (loss) carried forward +€11,799
up €11,799 (+228.0%), from €5,176 to €16,975
- Other debts +€10,000
up €10,000 (+916.8%), from €1,091 to €11,091
- Tax, wage and social debts +€3,997
up €3,997 (+76.0%), from €5,257 to €9,254
of which Remuneration and social security: +€2,622
- Trade debts +€2,197
up €2,197 (+989.5%), from €222 to €2,419
- Gross operating margin +€40,802
up €40,802, from -€10,613 to €30,189
- Taxes +€6,378
new in 2025: €6,378
- Other operating charges +€400
new in 2025: €400
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 | €11,796 | €39,788 | +€27,993 | +237.3% |
| Fixed assets | 21/28 | €1,661 | €3,383 | +€1,722 | +103.7% |
| Tangible fixed assets | 22/27 | €1,661 | €3,383 | +€1,722 | +103.7% |
| Plant, machinery and equipment | 23 | €1,661 | €3,383 | +€1,722 | +103.7% |
| Current assets | 29/58 | €10,135 | €36,406 | +€26,271 | +259.2% |
| Amounts receivable within one year | 40/41 | €361 | €5,881 | +€5,520 | +1530.1% |
| Trade receivables | 40 | - | €5,881 | +€5,881 | |
| Other amounts receivable | 41 | €361 | - | -€361 | |
| Cash at bank and in hand | 54/58 | €9,444 | €30,525 | +€21,082 | +223.2% |
| Deferred charges and accrued income | 490/1 | €330 | - | -€330 | |
| Total equity and liabilities | 10/49 | €11,796 | €39,788 | +€27,993 | +237.3% |
| Equity | 10/15 | €5,226 | €17,025 | +€11,799 | +225.8% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,176 | €16,975 | +€11,799 | +228.0% |
| Amounts payable | 17/49 | €6,570 | €22,764 | +€16,194 | +246.5% |
| Amounts payable within one year | 42/48 | €6,570 | €22,764 | +€16,194 | +246.5% |
| Trade debts | 44 | €222 | €2,419 | +€2,197 | +989.5% |
| Suppliers | 440/4 | €222 | €2,419 | +€2,197 | +989.5% |
| Taxes, remuneration and social security | 45 | €5,257 | €9,254 | +€3,997 | +76.0% |
| Taxes | 450/3 | €5,257 | €6,632 | +€1,375 | +26.2% |
| Remuneration and social security | 454/9 | - | €2,622 | +€2,622 | |
| Other amounts payable | 47/48 | €1,091 | €11,091 | +€10,000 | +916.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,192 | €1,272 | +€79 | +6.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€10,613 | €30,189 | +€40,802 | |
| Operating profit (loss) | 9901 | -€11,805 | €28,518 | +€40,323 | |
| Financial charges | 65/66B | €143 | €340 | +€197 | +137.6% |
| Recurring financial charges | 65 | €143 | €340 | +€197 | +137.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,949 | €28,177 | +€40,126 | |
| Income taxes | 67/77 | - | €6,378 | +€6,378 | |
| Profit (loss) for the period | 9904 | -€11,949 | €21,799 | +€33,748 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,949 | €21,799 | +€33,748 |
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 11 October 2026 via checked.be.