Cobanne: 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.
Cobanne
Largest movements
- Cash +€33,976
up €33,976 (+35.9%), from €94,718 to €128,694
mainly Net result for the year (+€85,395) and Depreciation (+€32,924)
- Tangible fixed assets -€17,179
down €17,179 (-3.1%), from €555,767 to €538,588
of which Land and buildings: -€15,891
- Deferred charges and accrued income +€9,057
up €9,057 (+152%), from €5,948 to €15,005
- Receivables within one year -€8,493
down €8,493 (-17.7%), from €48,011 to €39,518
of which Trade receivables: -€10,698
- Reserves +€220,998
new in 2025: €220,998
- Profit (loss) carried forward -€138,269
down €138,269 (-100%), from €138,269 to €0
- Other debts -€67,274
down €67,274 (-52.2%), from €128,991 to €61,717
- Debts after one year -€26,938
down €26,938 (-8.1%), from €333,292 to €306,354
- Tax, wage and social debts +€18,448
up €18,448 (+61.0%), from €30,233 to €48,681
of which Remuneration and social security: +€15,481
- Staff costs +€81,595
up €81,595 (+44.2%), from €184,641 to €266,236
- Gross operating margin +€27,057
up €27,057 (+6.6%), from €409,463 to €436,519
- Taxes -€7,168
down €7,168 (-16.7%), from €42,993 to €35,826
- Financial charges +€5,756
up €5,756 (+73.6%), from €7,825 to €13,580
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 | €704,445 | €721,805 | +€17,360 | +2.5% |
| Fixed assets | 21/28 | €555,767 | €538,588 | -€17,179 | -3.1% |
| Tangible fixed assets | 22/27 | €555,767 | €538,588 | -€17,179 | -3.1% |
| Land and buildings | 22 | €498,219 | €482,328 | -€15,891 | -3.2% |
| Plant, machinery and equipment | 23 | €3,446 | €14,482 | +€11,036 | +320% |
| Furniture and vehicles | 24 | €54,102 | €41,777 | -€12,325 | -22.8% |
| Current assets | 29/58 | €148,677 | €183,217 | +€34,539 | +23.2% |
| Amounts receivable within one year | 40/41 | €48,011 | €39,518 | -€8,493 | -17.7% |
| Trade receivables | 40 | €40,847 | €30,149 | -€10,698 | -26.2% |
| Other amounts receivable | 41 | €7,164 | €9,369 | +€2,205 | +30.8% |
| Cash at bank and in hand | 54/58 | €94,718 | €128,694 | +€33,976 | +35.9% |
| Deferred charges and accrued income | 490/1 | €5,948 | €15,005 | +€9,057 | +152% |
| Total equity and liabilities | 10/49 | €704,445 | €721,805 | +€17,360 | +2.5% |
| Equity | 10/15 | €158,269 | €240,998 | +€82,729 | +52.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €220,998 | +€220,998 | |
| Distributable reserves | 133 | - | €220,998 | +€220,998 | |
| Profit (loss) carried forward | 14 | €138,269 | €0 | -€138,269 | -100% |
| Amounts payable | 17/49 | €546,175 | €480,807 | -€65,368 | -12.0% |
| Amounts payable after more than one year | 17 | €333,292 | €306,354 | -€26,938 | -8.1% |
| Financial debts | 170/4 | €333,292 | €306,354 | -€26,938 | -8.1% |
| Amounts payable within one year | 42/48 | €212,883 | €167,796 | -€45,087 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €26,451 | €26,938 | +€487 | +1.8% |
| Financial debts | 43 | - | €158 | +€158 | |
| Other loans | 439 | - | €158 | +€158 | |
| Trade debts | 44 | €27,208 | €30,301 | +€3,093 | +11.4% |
| Suppliers | 440/4 | €27,208 | €30,301 | +€3,093 | +11.4% |
| Taxes, remuneration and social security | 45 | €30,233 | €48,681 | +€18,448 | +61.0% |
| Taxes | 450/3 | €8,449 | €11,416 | +€2,967 | +35.1% |
| Remuneration and social security | 454/9 | €21,784 | €37,266 | +€15,481 | +71.1% |
| Other amounts payable | 47/48 | €128,991 | €61,717 | -€67,274 | -52.2% |
| Accrued charges and deferred income | 492/3 | €0 | €6,657 | +€6,657 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €184,641 | €266,236 | +€81,595 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,613 | €32,924 | -€1,689 | -4.9% |
| Other operating charges | 640/8 | €1,989 | €2,661 | +€672 | +33.8% |
| Gross operating margin | 9900 | €409,463 | €436,519 | +€27,057 | +6.6% |
| Operating profit (loss) | 9901 | €188,220 | €134,698 | -€53,521 | -28.4% |
| Financial income | 75/76B | €19 | €103 | +€83 | +435% |
| Recurring financial income | 75 | €19 | €103 | +€83 | +435% |
| Financial charges | 65/66B | €7,825 | €13,580 | +€5,756 | +73.6% |
| Recurring financial charges | 65 | €7,825 | €13,580 | +€5,756 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | €180,414 | €121,220 | -€59,193 | -32.8% |
| Income taxes | 67/77 | €42,993 | €35,826 | -€7,168 | -16.7% |
| Profit (loss) for the period | 9904 | €137,421 | €85,395 | -€52,026 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €137,421 | €85,395 | -€52,026 | -37.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.