Studio Cosmos: what changed
Two fiscal 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.
Studio Cosmos
Largest movements
- Receivables within one year +€22,805
up €22,805 (+1670.1%), from €1,366 to €24,170
of which Trade receivables: +€23,674
- Cash -€6,964
down €6,964 (-56.2%), from €12,395 to €5,431
mainly Receivables within one year (-€22,805) and Investment in fixed assets (net) (-€6,323)
- Tangible fixed assets +€2,247
up €2,247 (+39.6%), from €5,672 to €7,919
of which Furniture and vehicles: +€5,148
- Reserves +€5,929
up €5,929 (+57.8%), from €10,262 to €16,191
- Tax, wage and social debts +€3,683
up €3,683 (+177.4%), from €2,076 to €5,758
of which Taxes: +€2,183
- Current portion of long-term debt +€3,140
new in 2025: €3,140
- Trade debts +€2,835
up €2,835 (+1248.2%), from €227 to €3,062
- Debts after one year +€2,156
new in 2025: €2,156
- Gross operating margin +€9,211
up €9,211 (+188.1%), from €4,897 to €14,109
- Taxes +€1,847
up €1,847 (+484.9%), from €381 to €2,228
- Other operating charges +€1,202
up €1,202 (+1018.6%), from €118 to €1,320
- Depreciation +€761
up €761 (+22.9%), from €3,315 to €4,076
- Financial charges +€530
up €530 (+551.6%), from €96 to €626
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 | €20,041 | €38,021 | +€17,979 | +89.7% |
| Fixed assets | 21/28 | €5,672 | €7,919 | +€2,247 | +39.6% |
| Tangible fixed assets | 22/27 | €5,672 | €7,919 | +€2,247 | +39.6% |
| Plant, machinery and equipment | 23 | €4,736 | €1,835 | -€2,901 | -61.2% |
| Furniture and vehicles | 24 | €936 | €6,084 | +€5,148 | +550.1% |
| Current assets | 29/58 | €14,369 | €30,102 | +€15,732 | +109.5% |
| Amounts receivable within one year | 40/41 | €1,366 | €24,170 | +€22,805 | +1670.1% |
| Trade receivables | 40 | €496 | €24,170 | +€23,674 | +4768.2% |
| Other amounts receivable | 41 | €869 | - | -€869 | |
| Cash at bank and in hand | 54/58 | €12,395 | €5,431 | -€6,964 | -56.2% |
| Deferred charges and accrued income | 490/1 | €609 | €500 | -€109 | -17.9% |
| Total equity and liabilities | 10/49 | €20,041 | €38,021 | +€17,979 | +89.7% |
| Equity | 10/15 | €14,762 | €20,691 | +€5,929 | +40.2% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €10,262 | €16,191 | +€5,929 | +57.8% |
| Distributable reserves | 133 | €10,262 | €16,191 | +€5,929 | +57.8% |
| Amounts payable | 17/49 | €5,280 | €17,329 | +€12,050 | +228.2% |
| Amounts payable after more than one year | 17 | - | €2,156 | +€2,156 | |
| Financial debts | 170/4 | - | €2,156 | +€2,156 | |
| Amounts payable within one year | 42/48 | €5,280 | €15,173 | +€9,894 | +187.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,140 | +€3,140 | |
| Trade debts | 44 | €227 | €3,062 | +€2,835 | +1248.2% |
| Suppliers | 440/4 | €227 | €3,062 | +€2,835 | +1248.2% |
| Taxes, remuneration and social security | 45 | €2,076 | €5,758 | +€3,683 | +177.4% |
| Taxes | 450/3 | €2,076 | €4,258 | +€2,183 | +105.1% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €2,977 | €3,213 | +€236 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,315 | €4,076 | +€761 | +22.9% |
| Other operating charges | 640/8 | €118 | €1,320 | +€1,202 | +1018.6% |
| Gross operating margin | 9900 | €4,897 | €14,109 | +€9,211 | +188.1% |
| Operating profit (loss) | 9901 | €1,464 | €8,713 | +€7,249 | +495.0% |
| Financial income | 75/76B | €3 | €71 | +€68 | +2507.0% |
| Recurring financial income | 75 | €3 | €71 | +€68 | +2507.0% |
| Financial charges | 65/66B | €96 | €626 | +€530 | +551.6% |
| Recurring financial charges | 65 | €96 | €626 | +€530 | +551.6% |
| Profit (loss) for the period before taxes | 9903 | €1,371 | €8,158 | +€6,787 | +495.0% |
| Income taxes | 67/77 | €381 | €2,228 | +€1,847 | +484.9% |
| Profit (loss) for the period | 9904 | €990 | €5,929 | +€4,939 | +498.9% |
| Profit (loss) for the period to be appropriated | 9905 | €990 | €5,929 | +€4,939 | +498.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.