CO.BRA Consultance: what changed
CO.BRA Consultance
Largest movements
- Current investments +€104,012
up €104,012 (+59.1%), from €175,985 to €279,996
- Cash -€86,775
down €86,775 (-39.4%), from €220,108 to €133,333
mainly Current investments (-€104,012) and Other debts (-€97,813)
- Tangible fixed assets -€24,213
down €24,213 (-9.0%), from €270,482 to €246,269
of which Land and buildings: -€23,356
- Other debts -€97,813
down €97,813 (-100%), from €97,813 to €0
- Reserves +€85,930
up €85,930 (+45.5%), from €188,899 to €274,830
of which Distributable reserves: +€85,930
- Financial income +€9,076
up €9,076 (+267%), from €3,403 to €12,479
- Gross operating margin +€4,674
up €4,674 (+3.4%), from €136,153 to €140,827
- Taxes +€3,805
up €3,805 (+12.5%), from €30,350 to €34,154
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €880,609 | €875,145 | -€5,464 | -0.6% |
| Fixed assets | 21/28 | €270,482 | €246,269 | -€24,213 | -9.0% |
| Tangible fixed assets | 22/27 | €270,482 | €246,269 | -€24,213 | -9.0% |
| Land and buildings | 22 | €268,023 | €244,667 | -€23,356 | -8.7% |
| Furniture and vehicles | 24 | €2,458 | €1,601 | -€857 | -34.9% |
| Current assets | 29/58 | €610,127 | €628,876 | +€18,749 | +3.1% |
| Amounts receivable within one year | 40/41 | €210,120 | €211,604 | +€1,483 | +0.7% |
| Trade receivables | 40 | €10,044 | €4,545 | -€5,499 | -54.8% |
| Other amounts receivable | 41 | €200,076 | €207,059 | +€6,983 | +3.5% |
| Current investments | 50/53 | €175,985 | €279,996 | +€104,012 | +59.1% |
| Cash at bank and in hand | 54/58 | €220,108 | €133,333 | -€86,775 | -39.4% |
| Deferred charges and accrued income | 490/1 | €3,914 | €3,943 | +€29 | +0.7% |
| Total equity and liabilities | 10/49 | €880,609 | €875,145 | -€5,464 | -0.6% |
| Equity | 10/15 | €744,147 | €830,077 | +€85,930 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,899 | €274,830 | +€85,930 | +45.5% |
| Tax-exempt reserves | 132 | €2,656 | €2,656 | = | 0.0% |
| Distributable reserves | 133 | €186,244 | €272,174 | +€85,930 | +46.1% |
| Profit (loss) carried forward | 14 | €536,647 | €536,647 | = | 0.0% |
| Amounts payable | 17/49 | €136,462 | €45,068 | -€91,394 | -67.0% |
| Amounts payable within one year | 42/48 | €136,462 | €45,068 | -€91,394 | -67.0% |
| Trade debts | 44 | €4,740 | €4,808 | +€68 | +1.4% |
| Suppliers | 440/4 | €4,740 | €4,808 | +€68 | +1.4% |
| Taxes, remuneration and social security | 45 | €33,909 | €40,260 | +€6,351 | +18.7% |
| Taxes | 450/3 | €29,459 | €35,510 | +€6,051 | +20.5% |
| Remuneration and social security | 454/9 | €4,450 | €4,750 | +€300 | +6.7% |
| Other amounts payable | 47/48 | €97,813 | €0 | -€97,813 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,932 | €29,086 | +€154 | +0.5% |
| Other operating charges | 640/8 | €3,679 | €3,948 | +€269 | +7.3% |
| Gross operating margin | 9900 | €136,153 | €140,827 | +€4,674 | +3.4% |
| Operating profit (loss) | 9901 | €103,541 | €107,793 | +€4,251 | +4.1% |
| Financial income | 75/76B | €3,403 | €12,479 | +€9,076 | +267% |
| Recurring financial income | 75 | €3,403 | €12,479 | +€9,076 | +267% |
| Financial charges | 65/66B | €73 | €187 | +€114 | +156% |
| Recurring financial charges | 65 | €73 | €187 | +€114 | +156% |
| Profit (loss) for the period before taxes | 9903 | €106,872 | €120,085 | +€13,213 | +12.4% |
| Income taxes | 67/77 | €30,350 | €34,154 | +€3,805 | +12.5% |
| Profit (loss) for the period | 9904 | €76,522 | €85,930 | +€9,409 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,522 | €85,930 | +€9,409 | +12.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.