KOSMOZZ: what changed
What changed
KOSMOZZ
NACE 62.900, Other information technology and computer services
filed annual accounts (NBB)
Net result for the year
-€10,215
2025 · €1,051-€11,266
Equity
€58,680
2025 · €68,894-€10,215
Cash
€2,836
2025 · €3,246-€410
Balance sheet total
€142,200
2025 · €170,152-€27,953
Largest movements
Assets
- Receivables within one year -€22,811
down €22,811 (-17.3%), from €131,862 to €109,051
of which Trade receivables: -€23,310
- Tangible fixed assets -€2,525
down €2,525 (-32.6%), from €7,734 to €5,210
of which Furniture and vehicles: -€1,265
- Deferred charges and accrued income -€2,208
down €2,208 (-29.2%), from €7,561 to €5,353
Equity and liabilities
- Profit (loss) carried forward -€10,215
down €10,215 (-20.2%), from €50,630 to €40,415
- Other debts -€7,498
down €7,498 (-28.2%), from €26,582 to €19,084
- Debts after one year -€6,500
down €6,500 (-22.4%), from €29,000 to €22,500
- Short-term financial debts -€2,440
down €2,440 (-45.5%), from €5,361 to €2,921
Income statement
- Gross operating margin -€12,429
down €12,429, from €6,732 to -€5,697
- Depreciation -€1,562
down €1,562 (-40.8%), from €3,830 to €2,268
- Financial income -€475
down €475 (-52.4%), from €907 to €432
- Taxes -€352
no longer reported in 2026 (was €352)
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€1,051
Gross operating margin
-€12,429
Depreciation
+€1,562
Other operating charges
+€11
Other operating items
-€256
Financial income
-€475
Financial charges
-€30
Taxes
+€352
Result 2026
-€10,215
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,773
Investment
+€256
Financing
-€8,440
Cash 2025
€3,246
From operations (derived)
+€7,773
Net result for the year
-€10,215
Depreciation
+€2,268
Receivables within one year
+€22,811
Deferred charges and accrued income
+€2,208
Trade debts
-€999
Tax, wage and social debts
-€1,116
Other debts
-€7,498
Accrued charges and deferred income
+€315
Investment (derived)
+€256
Investment in fixed assets (net)
+€256
Financing
-€8,440
Debts after one year
-€6,500
Current portion of long-term debt
+€500
Short-term financial debts
-€2,440
Cash 2026
€2,836
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,152 | €142,200 | -€27,953 | -16.4% |
| Fixed assets | 21/28 | €7,734 | €5,210 | -€2,525 | -32.6% |
| Tangible fixed assets | 22/27 | €7,734 | €5,210 | -€2,525 | -32.6% |
| Land and buildings | 22 | €5,961 | €4,858 | -€1,103 | -18.5% |
| Plant, machinery and equipment | 23 | €280 | €124 | -€156 | -55.8% |
| Furniture and vehicles | 24 | €1,494 | €228 | -€1,265 | -84.7% |
| Current assets | 29/58 | €162,418 | €136,990 | -€25,428 | -15.7% |
| Stocks and contracts in progress | 3 | €19,750 | €19,750 | = | 0.0% |
| Stocks | 30/36 | €19,750 | €19,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €131,862 | €109,051 | -€22,811 | -17.3% |
| Trade receivables | 40 | €92,488 | €69,178 | -€23,310 | -25.2% |
| Other amounts receivable | 41 | €39,373 | €39,873 | +€499 | +1.3% |
| Cash at bank and in hand | 54/58 | €3,246 | €2,836 | -€410 | -12.6% |
| Deferred charges and accrued income | 490/1 | €7,561 | €5,353 | -€2,208 | -29.2% |
| Total equity and liabilities | 10/49 | €170,152 | €142,200 | -€27,953 | -16.4% |
| Equity | 10/15 | €68,894 | €58,680 | -€10,215 | -14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,064 | €12,064 | = | 0.0% |
| Distributable reserves | 133 | €12,064 | €12,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,630 | €40,415 | -€10,215 | -20.2% |
| Amounts payable | 17/49 | €101,258 | €83,520 | -€17,738 | -17.5% |
| Amounts payable after more than one year | 17 | €29,000 | €22,500 | -€6,500 | -22.4% |
| Financial debts | 170/4 | €29,000 | €22,500 | -€6,500 | -22.4% |
| Amounts payable within one year | 42/48 | €69,746 | €58,192 | -€11,553 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €8,500 | €9,000 | +€500 | +5.9% |
| Financial debts | 43 | €5,361 | €2,921 | -€2,440 | -45.5% |
| Credit institutions | 430/8 | €5,361 | €2,921 | -€2,440 | -45.5% |
| Trade debts | 44 | €27,497 | €26,498 | -€999 | -3.6% |
| Suppliers | 440/4 | €27,497 | €26,498 | -€999 | -3.6% |
| Taxes, remuneration and social security | 45 | €1,805 | €689 | -€1,116 | -61.8% |
| Taxes | 450/3 | €1,805 | €689 | -€1,116 | -61.8% |
| Other amounts payable | 47/48 | €26,582 | €19,084 | -€7,498 | -28.2% |
| Accrued charges and deferred income | 492/3 | €2,513 | €2,828 | +€315 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,830 | €2,268 | -€1,562 | -40.8% |
| Other operating charges | 640/8 | €295 | €284 | -€11 | -3.7% |
| Non-recurring operating charges | 66A | - | €256 | +€256 | |
| Gross operating margin | 9900 | €6,732 | -€5,697 | -€12,429 | |
| Operating profit (loss) | 9901 | €2,607 | -€8,506 | -€11,113 | |
| Financial income | 75/76B | €907 | €432 | -€475 | -52.4% |
| Recurring financial income | 75 | €907 | €432 | -€475 | -52.4% |
| Financial charges | 65/66B | €2,112 | €2,141 | +€30 | +1.4% |
| Recurring financial charges | 65 | €2,112 | €2,141 | +€30 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €1,403 | -€10,215 | -€11,618 | |
| Income taxes | 67/77 | €352 | - | -€352 | |
| Profit (loss) for the period | 9904 | €1,051 | -€10,215 | -€11,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,051 | -€10,215 | -€11,266 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.