COBADIT: 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.
COBADIT
Largest movements
- Cash -€1,264
down €1,264 (-56.2%), from €2,247 to €983
mainly Tax, wage and social debts (-€4,295) and Net result for the year (-€1,793)
- Receivables within one year +€252
up €252 (+44.6%), from €565 to €818
- Other debts +€4,542
new in 2023: €4,542
- Tax, wage and social debts -€4,295
down €4,295 (-45.7%), from €9,392 to €5,097
of which Remuneration and social security: -€4,020
- Profit (loss) carried forward -€1,793
down €1,793 (-19.2%), from -€9,357 to -€11,150
- Trade debts +€534
up €534 (+40.3%), from €1,326 to €1,860
- Gross operating margin +€8,979
up €8,979, from -€8,214 to €765
- Other operating charges +€1,865
new in 2023: €1,865
- Depreciation -€958
no longer reported in 2023 (was €958)
- Financial charges +€508
up €508 (+275.1%), from €185 to €693
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,361 | €2,349 | -€1,012 | -30.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €3,361 | €2,349 | -€1,012 | -30.1% |
| Stocks and contracts in progress | 3 | €548 | €548 | = | 0.0% |
| Stocks | 30/36 | €548 | €548 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €565 | €818 | +€252 | +44.6% |
| Other amounts receivable | 41 | €565 | €818 | +€252 | +44.6% |
| Cash at bank and in hand | 54/58 | €2,247 | €983 | -€1,264 | -56.2% |
| Total equity and liabilities | 10/49 | €3,361 | €2,349 | -€1,012 | -30.1% |
| Equity | 10/15 | -€7,357 | -€9,150 | -€1,793 | -24.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,357 | -€11,150 | -€1,793 | -19.2% |
| Amounts payable | 17/49 | €10,717 | €11,499 | +€781 | +7.3% |
| Amounts payable within one year | 42/48 | €10,717 | €11,499 | +€781 | +7.3% |
| Trade debts | 44 | €1,326 | €1,860 | +€534 | +40.3% |
| Suppliers | 440/4 | €1,326 | €1,860 | +€534 | +40.3% |
| Taxes, remuneration and social security | 45 | €9,392 | €5,097 | -€4,295 | -45.7% |
| Taxes | 450/3 | €308 | €33 | -€275 | -89.3% |
| Remuneration and social security | 454/9 | €9,084 | €5,064 | -€4,020 | -44.3% |
| Other amounts payable | 47/48 | - | €4,542 | +€4,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | - | -€958 | |
| Other operating charges | 640/8 | - | €1,865 | +€1,865 | |
| Gross operating margin | 9900 | -€8,214 | €765 | +€8,979 | |
| Operating profit (loss) | 9901 | -€9,172 | -€1,100 | +€8,072 | +88.0% |
| Financial charges | 65/66B | €185 | €693 | +€508 | +275.1% |
| Recurring financial charges | 65 | €185 | €693 | +€508 | +275.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,357 | -€1,793 | +€7,564 | +80.8% |
| Profit (loss) for the period | 9904 | -€9,357 | -€1,793 | +€7,564 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,357 | -€1,793 | +€7,564 | +80.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.