QOSMOS: 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.
QOSMOS
Largest movements
- Current investments +€14,894
new in 2025: €14,894
- Cash -€8,410
no longer reported in 2025 (was €8,410)
- Tangible fixed assets -€5,037
down €5,037 (-87.3%), from €5,771 to €734
- Receivables within one year +€2,172
up €2,172 (+64.2%), from €3,385 to €5,556
of which Trade receivables: +€5,556
- Profit (loss) carried forward +€6,673
up €6,673 (+24.7%), from -€27,063 to -€20,390
- Other debts -€2,618
down €2,618 (-37.2%), from €7,045 to €4,427
- Trade debts -€711
down €711 (-15.2%), from €4,672 to €3,962
- Tax, wage and social debts +€275
up €275 (+941%), from €29 to €304
- Depreciation -€11,755
down €11,755 (-92.0%), from €12,781 to €1,026
- Staff costs -€5,516
no longer reported in 2025 (was €5,516)
- Gross operating margin +€4,086
up €4,086 (+46.2%), from €8,836 to €12,922
- Taxes +€551
new in 2025: €551
- Other operating charges +€218
up €218 (+21.6%), from €1,007 to €1,225
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,566 | €21,184 | +€3,619 | +20.6% |
| Fixed assets | 21/28 | €5,771 | €734 | -€5,037 | -87.3% |
| Tangible fixed assets | 22/27 | €5,771 | €734 | -€5,037 | -87.3% |
| Plant, machinery and equipment | 23 | €2,150 | - | -€2,150 | |
| Furniture and vehicles | 24 | €1,205 | €734 | -€472 | -39.1% |
| Other tangible fixed assets | 26 | €2,416 | - | -€2,416 | |
| Current assets | 29/58 | €11,795 | €20,450 | +€8,656 | +73.4% |
| Amounts receivable within one year | 40/41 | €3,385 | €5,556 | +€2,172 | +64.2% |
| Trade receivables | 40 | - | €5,556 | +€5,556 | |
| Other amounts receivable | 41 | €3,385 | - | -€3,385 | |
| Current investments | 50/53 | - | €14,894 | +€14,894 | |
| Cash at bank and in hand | 54/58 | €8,410 | - | -€8,410 | |
| Total equity and liabilities | 10/49 | €17,566 | €21,184 | +€3,619 | +20.6% |
| Equity | 10/15 | €5,819 | €12,492 | +€6,673 | +115% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,682 | €26,682 | = | 0.0% |
| Distributable reserves | 133 | €26,682 | €26,682 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,063 | -€20,390 | +€6,673 | +24.7% |
| Amounts payable | 17/49 | €11,747 | €8,692 | -€3,054 | -26.0% |
| Amounts payable within one year | 42/48 | €11,747 | €8,692 | -€3,054 | -26.0% |
| Trade debts | 44 | €4,672 | €3,962 | -€711 | -15.2% |
| Suppliers | 440/4 | €4,672 | €3,962 | -€711 | -15.2% |
| Taxes, remuneration and social security | 45 | €29 | €304 | +€275 | +941% |
| Taxes | 450/3 | €29 | €304 | +€275 | +941% |
| Other amounts payable | 47/48 | €7,045 | €4,427 | -€2,618 | -37.2% |
| Remuneration, social security and pensions | 62 | €5,516 | - | -€5,516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,781 | €1,026 | -€11,755 | -92.0% |
| Other operating charges | 640/8 | €1,007 | €1,225 | +€218 | +21.6% |
| Gross operating margin | 9900 | €8,836 | €12,922 | +€4,086 | +46.2% |
| Operating profit (loss) | 9901 | -€10,469 | €10,671 | +€21,139 | |
| Financial charges | 65/66B | €134 | €91 | -€42 | -31.7% |
| Recurring financial charges | 65 | €134 | €91 | -€42 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,603 | €10,579 | +€21,182 | |
| Income taxes | 67/77 | - | €551 | +€551 | |
| Profit (loss) for the period | 9904 | -€10,603 | €10,028 | +€20,631 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,603 | €10,028 | +€20,631 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.