COBANLAR: 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.
COBANLAR
Largest movements
- Cash -€33,911
down €33,911 (-71.3%), from €47,542 to €13,632
- Tangible fixed assets -€15,287
down €15,287 (-96.7%), from €15,804 to €517
of which Furniture and vehicles: -€14,943
- Receivables within one year -€7,428
down €7,428 (-83.0%), from €8,949 to €1,522
of which Trade receivables: -€5,947
- Stocks and contracts +€782
up €782 (+144.9%), from €540 to €1,322
- Profit (loss) carried forward -€61,296
down €61,296, from €23,222 to -€38,074
- Tax, wage and social debts +€30,034
up €30,034 (+1253.4%), from €2,396 to €32,430
of which Taxes: +€26,193
- Trade debts -€11,753
down €11,753 (-53.4%), from €22,029 to €10,277
- Current portion of long-term debt -€8,348
no longer reported in 2025 (was €8,348)
- Debts after one year -€7,500
down €7,500 (-66.4%), from €11,300 to €3,800
of which Financial debts: -€7,500
- Turnover -€149,355
no longer reported in 2025 (was €149,355)
- Purchases and services -€134,593
no longer reported in 2025 (was €134,593)
- Staff costs +€18,287
new in 2025: €18,287
- Other operating charges +€16,215
up €16,215 (+1276.6%), from €1,270 to €17,485
- Gross operating margin -€12,221
down €12,221 (-47.3%), from €25,839 to €13,618
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,496 | €17,653 | -€55,843 | -76.0% |
| Fixed assets | 21/28 | €15,804 | €517 | -€15,287 | -96.7% |
| Tangible fixed assets | 22/27 | €15,804 | €517 | -€15,287 | -96.7% |
| Land and buildings | 22 | €861 | €517 | -€344 | -40.0% |
| Furniture and vehicles | 24 | €14,943 | - | -€14,943 | |
| Current assets | 29/58 | €57,692 | €17,136 | -€40,556 | -70.3% |
| Stocks and contracts in progress | 3 | €540 | €1,322 | +€782 | +144.9% |
| Stocks | 30/36 | €540 | €1,322 | +€782 | +144.9% |
| Amounts receivable within one year | 40/41 | €8,949 | €1,522 | -€7,428 | -83.0% |
| Trade receivables | 40 | €5,947 | - | -€5,947 | |
| Other amounts receivable | 41 | €3,002 | €1,522 | -€1,480 | -49.3% |
| Cash at bank and in hand | 54/58 | €47,542 | €13,632 | -€33,911 | -71.3% |
| Deferred charges and accrued income | 490/1 | €660 | €660 | = | 0.0% |
| Total equity and liabilities | 10/49 | €73,496 | €17,653 | -€55,843 | -76.0% |
| Equity | 10/15 | €29,422 | -€31,874 | -€61,296 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,222 | -€38,074 | -€61,296 | |
| Amounts payable | 17/49 | €44,074 | €49,527 | +€5,453 | +12.4% |
| Amounts payable after more than one year | 17 | €11,300 | €3,800 | -€7,500 | -66.4% |
| Financial debts | 170/4 | €7,500 | - | -€7,500 | |
| Other amounts payable | 178/9 | €3,800 | €3,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,774 | €45,727 | +€12,953 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €8,348 | - | -€8,348 | |
| Trade debts | 44 | €22,029 | €10,277 | -€11,753 | -53.4% |
| Suppliers | 440/4 | €22,029 | €10,277 | -€11,753 | -53.4% |
| Taxes, remuneration and social security | 45 | €2,396 | €32,430 | +€30,034 | +1253.4% |
| Taxes | 450/3 | €2,396 | €28,589 | +€26,193 | +1093.1% |
| Remuneration and social security | 454/9 | - | €3,841 | +€3,841 | |
| Other amounts payable | 47/48 | - | €3,020 | +€3,020 | |
| Turnover | 70 | €149,355 | - | -€149,355 | |
| Non-recurring operating income | 76A | €9,500 | - | -€9,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €134,593 | - | -€134,593 | |
| Remuneration, social security and pensions | 62 | - | €18,287 | +€18,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,409 | €172 | -€5,237 | -96.8% |
| Other operating charges | 640/8 | €1,270 | €17,485 | +€16,215 | +1276.6% |
| Gross operating margin | 9900 | €25,839 | €13,618 | -€12,221 | -47.3% |
| Operating profit (loss) | 9901 | €19,160 | -€22,326 | -€41,486 | |
| Financial income | 75/76B | €57 | - | -€57 | |
| Recurring financial income | 75 | €57 | - | -€57 | |
| Financial charges | 65/66B | €2,459 | €1,583 | -€877 | -35.6% |
| Recurring financial charges | 65 | €2,459 | €1,583 | -€877 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €16,757 | -€23,909 | -€40,666 | |
| Income taxes | 67/77 | €2,396 | - | -€2,396 | |
| Profit (loss) for the period | 9904 | €14,361 | -€23,909 | -€38,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,361 | -€23,909 | -€38,270 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.