COBA 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.
COBA CONSULTING
Largest movements
- Tangible fixed assets -€73,221
down €73,221 (-3.6%), from €2.1m to €2.0m
of which Land and buildings: -€51,220
- Receivables within one year -€34,806
down €34,806 (-47.9%), from €72,651 to €37,844
of which Trade receivables: -€45,157
- Other debts +€883,374
up €883,374 (+308%), from €287,197 to €1.2m
- Trade debts -€604,278
down €604,278 (-95.8%), from €630,793 to €26,514
- Profit (loss) carried forward -€192,702
down €192,702 (-48.6%), from -€396,537 to -€589,240
- Tax, wage and social debts -€145,578
down €145,578 (-73.8%), from €197,359 to €51,781
of which Taxes: -€135,659
- Debts after one year -€69,068
down €69,068 (-5.0%), from €1.4m to €1.3m
- Taxes -€136,317
down €136,317 (-72.9%), from €186,911 to €50,594
- Other operating charges -€49,078
down €49,078 (-74.5%), from €65,836 to €16,758
- Gross operating margin +€10,428
up €10,428, from -€9,681 to €747
- Financial charges -€7,156
down €7,156 (-17.4%), from €41,104 to €33,948
- Depreciation +€3,922
up €3,922 (+4.4%), from €88,246 to €92,168
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 | €2,173,748 | €2,050,312 | -€123,436 | -5.7% |
| Fixed assets | 21/28 | €2,066,292 | €1,990,707 | -€75,585 | -3.7% |
| Intangible fixed assets | 21 | €7,497 | €5,133 | -€2,364 | -31.5% |
| Tangible fixed assets | 22/27 | €2,058,394 | €1,985,174 | -€73,221 | -3.6% |
| Land and buildings | 22 | €1,976,862 | €1,925,641 | -€51,220 | -2.6% |
| Furniture and vehicles | 24 | €81,533 | €59,532 | -€22,000 | -27.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €107,456 | €59,605 | -€47,851 | -44.5% |
| Amounts receivable within one year | 40/41 | €72,651 | €37,844 | -€34,806 | -47.9% |
| Trade receivables | 40 | €52,342 | €7,184 | -€45,157 | -86.3% |
| Other amounts receivable | 41 | €20,309 | €30,660 | +€10,351 | +51.0% |
| Cash at bank and in hand | 54/58 | €32,989 | €20,032 | -€12,958 | -39.3% |
| Deferred charges and accrued income | 490/1 | €1,816 | €1,729 | -€87 | -4.8% |
| Total equity and liabilities | 10/49 | €2,173,748 | €2,050,312 | -€123,436 | -5.7% |
| Equity | 10/15 | -€377,937 | -€570,640 | -€192,702 | -51.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€396,537 | -€589,240 | -€192,702 | -48.6% |
| Amounts payable | 17/49 | €2,551,685 | €2,620,952 | +€69,266 | +2.7% |
| Amounts payable after more than one year | 17 | €1,368,728 | €1,299,660 | -€69,068 | -5.0% |
| Financial debts | 170/4 | €1,368,728 | €1,299,660 | -€69,068 | -5.0% |
| Amounts payable within one year | 42/48 | €1,182,957 | €1,321,292 | +€138,335 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €67,609 | €69,068 | +€1,459 | +2.2% |
| Financial debts | 43 | - | €3,357 | +€3,357 | |
| Credit institutions | 430/8 | - | €3,357 | +€3,357 | |
| Trade debts | 44 | €630,793 | €26,514 | -€604,278 | -95.8% |
| Suppliers | 440/4 | €630,793 | €26,514 | -€604,278 | -95.8% |
| Taxes, remuneration and social security | 45 | €197,359 | €51,781 | -€145,578 | -73.8% |
| Taxes | 450/3 | €187,440 | €51,781 | -€135,659 | -72.4% |
| Remuneration and social security | 454/9 | €9,919 | - | -€9,919 | |
| Other amounts payable | 47/48 | €287,197 | €1,170,571 | +€883,374 | +308% |
| Non-recurring operating income | 76A | €2,964 | - | -€2,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,246 | €92,168 | +€3,922 | +4.4% |
| Other operating charges | 640/8 | €65,836 | €16,758 | -€49,078 | -74.5% |
| Gross operating margin | 9900 | -€9,681 | €747 | +€10,428 | |
| Operating profit (loss) | 9901 | -€163,763 | -€108,179 | +€55,584 | +33.9% |
| Financial income | 75/76B | €1,192 | €18 | -€1,175 | -98.5% |
| Recurring financial income | 75 | €1,192 | €18 | -€1,175 | -98.5% |
| Financial charges | 65/66B | €41,104 | €33,948 | -€7,156 | -17.4% |
| Recurring financial charges | 65 | €41,104 | €33,948 | -€7,156 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€203,674 | -€142,109 | +€61,566 | +30.2% |
| Income taxes | 67/77 | €186,911 | €50,594 | -€136,317 | -72.9% |
| Profit (loss) for the period | 9904 | -€390,585 | -€192,702 | +€197,883 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€390,585 | -€192,702 | +€197,883 | +50.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.