CoBaSta: 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.
CoBaSta
Largest movements
- Tangible fixed assets -€9,153
down €9,153 (-28.8%), from €31,799 to €22,645
- Cash +€4,876
up €4,876 (+12.4%), from €39,288 to €44,164
mainly Depreciation (+€9,153) and Net result for the year (+€8,978)
- Receivables within one year +€4,707
up €4,707 (+42.8%), from €10,996 to €15,703
of which Other amounts receivable: +€3,939
- Reserves +€8,978
up €8,978 (+88.4%), from €10,150 to €19,128
- Other debts -€7,114
down €7,114 (-100.0%), from €7,114 to €0
- Trade debts -€1,886
down €1,886 (-60.3%), from €3,127 to €1,241
- Gross operating margin +€4,799
up €4,799 (+22.0%), from €21,774 to €26,573
- Taxes +€1,291
up €1,291 (+58.4%), from €2,209 to €3,500
- Other operating charges +€457
up €457 (+23.8%), from €1,917 to €2,373
- Depreciation -€429
down €429 (-4.5%), from €9,582 to €9,153
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.
Cash bridge derived
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 | €82,123 | €82,552 | +€429 | +0.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €31,839 | €22,685 | -€9,153 | -28.7% |
| Tangible fixed assets | 22/27 | €31,799 | €22,645 | -€9,153 | -28.8% |
| Furniture and vehicles | 24 | €31,799 | €22,645 | -€9,153 | -28.8% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €50,284 | €59,867 | +€9,583 | +19.1% |
| Amounts receivable within one year | 40/41 | €10,996 | €15,703 | +€4,707 | +42.8% |
| Trade receivables | 40 | €10,231 | €10,999 | +€768 | +7.5% |
| Other amounts receivable | 41 | €765 | €4,704 | +€3,939 | +514.9% |
| Cash at bank and in hand | 54/58 | €39,288 | €44,164 | +€4,876 | +12.4% |
| Total equity and liabilities | 10/49 | €82,123 | €82,552 | +€429 | +0.5% |
| Equity | 10/15 | €13,150 | €22,128 | +€8,978 | +68.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,150 | €19,128 | +€8,978 | +88.4% |
| Distributable reserves | 133 | €10,150 | €19,128 | +€8,978 | +88.4% |
| Amounts payable | 17/49 | €68,973 | €60,425 | -€8,548 | -12.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,973 | €10,425 | -€8,548 | -45.1% |
| Trade debts | 44 | €3,127 | €1,241 | -€1,886 | -60.3% |
| Suppliers | 440/4 | €3,127 | €1,241 | -€1,886 | -60.3% |
| Taxes, remuneration and social security | 45 | €8,732 | €9,183 | +€452 | +5.2% |
| Taxes | 450/3 | €8,732 | €9,183 | +€452 | +5.2% |
| Other amounts payable | 47/48 | €7,114 | €0 | -€7,114 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,582 | €9,153 | -€429 | -4.5% |
| Other operating charges | 640/8 | €1,917 | €2,373 | +€457 | +23.8% |
| Gross operating margin | 9900 | €21,774 | €26,573 | +€4,799 | +22.0% |
| Operating profit (loss) | 9901 | €10,275 | €15,046 | +€4,771 | +46.4% |
| Financial income | 75/76B | - | €113 | +€113 | |
| Recurring financial income | 75 | - | €113 | +€113 | |
| Financial charges | 65/66B | €2,698 | €2,681 | -€17 | -0.6% |
| Recurring financial charges | 65 | €2,698 | €2,681 | -€17 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €7,578 | €12,478 | +€4,900 | +64.7% |
| Income taxes | 67/77 | €2,209 | €3,500 | +€1,291 | +58.4% |
| Profit (loss) for the period | 9904 | €5,368 | €8,978 | +€3,609 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,368 | €8,978 | +€3,609 | +67.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.