Qosmo-Consulting: 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.
Qosmo-Consulting
Largest movements
- Cash +€186,369
up €186,369 (+351%), from €53,133 to €239,502
mainly Net result for the year (+€139,539) and Current investments (+€46,000)
- Current investments -€46,000
down €46,000 (-46.5%), from €99,000 to €53,000
- Reserves +€139,500
up €139,500 (+97.6%), from €142,960 to €282,460
- Tax, wage and social debts +€10,825
up €10,825 (+69.9%), from €15,477 to €26,302
- Other debts -€7,579
down €7,579 (-43.6%), from €17,384 to €9,805
- Gross operating margin +€121,474
up €121,474 (+142%), from €85,424 to €206,898
- Taxes +€41,725
up €41,725 (+213%), from €19,587 to €61,312
- Financial income +€3,291
up €3,291 (+1,549%), from €212 to €3,503
- Other operating charges -€2,099
down €2,099 (-69.6%), from €3,014 to €915
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 | €182,826 | €323,817 | +€140,991 | +77.1% |
| Fixed assets | 21/28 | €13,507 | €14,063 | +€557 | +4.1% |
| Tangible fixed assets | 22/27 | €13,357 | €13,913 | +€557 | +4.2% |
| Plant, machinery and equipment | 23 | €7,946 | €5,634 | -€2,312 | -29.1% |
| Furniture and vehicles | 24 | €5,410 | €8,280 | +€2,869 | +53.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €169,319 | €309,753 | +€140,435 | +82.9% |
| Amounts receivable within one year | 40/41 | €16,067 | €15,244 | -€823 | -5.1% |
| Trade receivables | 40 | €16,067 | €15,244 | -€823 | -5.1% |
| Current investments | 50/53 | €99,000 | €53,000 | -€46,000 | -46.5% |
| Cash at bank and in hand | 54/58 | €53,133 | €239,502 | +€186,369 | +351% |
| Deferred charges and accrued income | 490/1 | €1,119 | €2,007 | +€888 | +79.4% |
| Total equity and liabilities | 10/49 | €182,826 | €323,817 | +€140,991 | +77.1% |
| Equity | 10/15 | €147,970 | €287,509 | +€139,539 | +94.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €142,960 | €282,460 | +€139,500 | +97.6% |
| Distributable reserves | 133 | €142,960 | €282,460 | +€139,500 | +97.6% |
| Profit (loss) carried forward | 14 | €10 | €49 | +€39 | +410% |
| Amounts payable | 17/49 | €34,856 | €36,308 | +€1,452 | +4.2% |
| Amounts payable within one year | 42/48 | €34,856 | €36,308 | +€1,452 | +4.2% |
| Trade debts | 44 | €1,995 | €201 | -€1,794 | -89.9% |
| Suppliers | 440/4 | €1,995 | €201 | -€1,794 | -89.9% |
| Taxes, remuneration and social security | 45 | €15,477 | €26,302 | +€10,825 | +69.9% |
| Taxes | 450/3 | €15,477 | €26,302 | +€10,825 | +69.9% |
| Other amounts payable | 47/48 | €17,384 | €9,805 | -€7,579 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,101 | €3,793 | +€692 | +22.3% |
| Other operating charges | 640/8 | €3,014 | €915 | -€2,099 | -69.6% |
| Gross operating margin | 9900 | €85,424 | €206,898 | +€121,474 | +142% |
| Operating profit (loss) | 9901 | €79,309 | €202,190 | +€122,880 | +155% |
| Financial income | 75/76B | €212 | €3,503 | +€3,291 | +1,549% |
| Recurring financial income | 75 | €212 | €3,503 | +€3,291 | +1,549% |
| Financial charges | 65/66B | €4,681 | €4,841 | +€160 | +3.4% |
| Recurring financial charges | 65 | €4,681 | €4,841 | +€160 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €74,841 | €200,852 | +€126,011 | +168% |
| Income taxes | 67/77 | €19,587 | €61,312 | +€41,725 | +213% |
| Profit (loss) for the period | 9904 | €55,254 | €139,539 | +€84,286 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €55,254 | €139,539 | +€84,286 | +153% |
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 22 October 2026 via checked.be.