COBALT OPTICAL FRAMES: 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.
COBALT OPTICAL FRAMES
Largest movements
- Receivables within one year -€9,468
down €9,468 (-23.1%), from €41,043 to €31,575
of which Trade receivables: -€12,245
- Cash +€2,684
up €2,684 (+4.4%), from €60,903 to €63,587
mainly Receivables within one year (+€9,468) and Net result for the year (+€6,166)
- Tangible fixed assets +€2,321
up €2,321 (+33.5%), from €6,922 to €9,242
of which Other tangible fixed assets: +€2,569
- Stocks and contracts -€2,000
down €2,000 (-40.0%), from €5,000 to €3,000
- Other debts -€9,020
down €9,020 (-62.3%), from €14,486 to €5,465
- Profit (loss) carried forward +€5,150
up €5,150, from -€5,150 to €0
- Trade debts +€4,581
up €4,581 (+187.8%), from €2,439 to €7,020
- Current portion of long-term debt -€4,089
down €4,089 (-54.9%), from €7,449 to €3,360
- Debts after one year -€3,152
down €3,152 (-100.0%), from €3,152 to €0
- Gross operating margin -€17,006
down €17,006 (-46.7%), from €36,450 to €19,443
- Taxes -€4,776
down €4,776 (-48.2%), from €9,905 to €5,129
- Other operating charges -€1,507
down €1,507 (-27.2%), from €5,545 to €4,038
- Staff costs -€1,164
down €1,164 (-22.5%), from €5,166 to €4,002
- Financial charges -€1,123
down €1,123 (-55.3%), from €2,031 to €908
of which Financial charges: -€1,123
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,532 | €174,514 | -€6,018 | -3.3% |
| Fixed assets | 21/28 | €7,422 | €9,742 | +€2,321 | +31.3% |
| Tangible fixed assets | 22/27 | €6,922 | €9,242 | +€2,321 | +33.5% |
| Furniture and vehicles | 24 | €591 | €343 | -€248 | -41.9% |
| Other tangible fixed assets | 26 | €6,330 | €8,899 | +€2,569 | +40.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €173,111 | €164,772 | -€8,339 | -4.8% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Trade receivables | 290 | €65,000 | €65,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Stocks | 30/36 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Amounts receivable within one year | 40/41 | €41,043 | €31,575 | -€9,468 | -23.1% |
| Trade receivables | 40 | €40,948 | €28,704 | -€12,245 | -29.9% |
| Other amounts receivable | 41 | €95 | €2,871 | +€2,776 | +2929.4% |
| Cash at bank and in hand | 54/58 | €60,903 | €63,587 | +€2,684 | +4.4% |
| Deferred charges and accrued income | 490/1 | €1,164 | €1,610 | +€446 | +38.3% |
| Total equity and liabilities | 10/49 | €180,532 | €174,514 | -€6,018 | -3.3% |
| Equity | 10/15 | €150,612 | €156,778 | +€6,166 | +4.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €93,763 | €94,778 | +€1,015 | +1.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €87,563 | €88,578 | +€1,015 | +1.2% |
| Profit (loss) carried forward | 14 | -€5,150 | €0 | +€5,150 | |
| Amounts payable | 17/49 | €29,920 | €17,736 | -€12,183 | -40.7% |
| Amounts payable after more than one year | 17 | €3,152 | €0 | -€3,152 | -100.0% |
| Financial debts | 170/4 | €3,152 | €0 | -€3,152 | -100.0% |
| Amounts payable within one year | 42/48 | €26,767 | €17,736 | -€9,031 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €7,449 | €3,360 | -€4,089 | -54.9% |
| Trade debts | 44 | €2,439 | €7,020 | +€4,581 | +187.8% |
| Suppliers | 440/4 | €2,439 | €7,020 | +€4,581 | +187.8% |
| Taxes, remuneration and social security | 45 | €2,393 | €1,891 | -€502 | -21.0% |
| Taxes | 450/3 | €2,393 | €1,891 | -€502 | -21.0% |
| Other amounts payable | 47/48 | €14,486 | €5,465 | -€9,020 | -62.3% |
| Remuneration, social security and pensions | 62 | €5,166 | €4,002 | -€1,164 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €1,146 | +€339 | +42.0% |
| Other operating charges | 640/8 | €5,545 | €4,038 | -€1,507 | -27.2% |
| Gross operating margin | 9900 | €36,450 | €19,443 | -€17,006 | -46.7% |
| Operating profit (loss) | 9901 | €24,931 | €10,257 | -€14,674 | -58.9% |
| Financial income | 75/76B | €1,948 | €1,945 | -€3 | -0.1% |
| Recurring financial income | 75 | €1,948 | €1,945 | -€3 | -0.1% |
| Financial charges | 65/66B | €2,031 | €908 | -€1,123 | -55.3% |
| Recurring financial charges | 65 | €2,031 | €908 | -€1,123 | -55.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €24,848 | €11,295 | -€13,553 | -54.5% |
| Income taxes | 67/77 | €9,905 | €5,129 | -€4,776 | -48.2% |
| Profit (loss) for the period | 9904 | €14,943 | €6,166 | -€8,777 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,943 | €6,166 | -€8,777 | -58.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.