COBBAUT MEAT: 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.
COBBAUT MEAT
Largest movements
- Receivables within one year +€118,010
up €118,010 (+157%), from €75,390 to €193,400
of which Trade receivables: +€117,710
- Financial fixed assets +€19,120
up €19,120 (+1.8%), from €1.1m to €1.1m
- Trade debts +€114,968
up €114,968 (+298%), from €38,525 to €153,493
- Reserves +€35,300
up €35,300 (+122%), from €29,000 to €64,300
- Financial income +€17,733
new in 2024: €17,733
- Other operating charges +€5,572
up €5,572 (+1,283%), from €434 to €6,006
- Gross operating margin -€3,705
down €3,705 (-9.0%), from €41,289 to €37,584
- Taxes +€2,944
up €2,944 (+27.0%), from €10,886 to €13,829
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.
Derived cash bridge
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 | €1,128,574 | €1,278,223 | +€149,650 | +13.3% |
| Fixed assets | 21/28 | €1,050,000 | €1,069,120 | +€19,120 | +1.8% |
| Financial fixed assets | 28 | €1,050,000 | €1,069,120 | +€19,120 | +1.8% |
| Current assets | 29/58 | €78,574 | €209,103 | +€130,530 | +166% |
| Amounts receivable within one year | 40/41 | €75,390 | €193,400 | +€118,010 | +157% |
| Trade receivables | 40 | €75,390 | €193,100 | +€117,710 | +156% |
| Other amounts receivable | 41 | - | €300 | +€300 | |
| Cash at bank and in hand | 54/58 | €3,183 | €14,958 | +€11,775 | +370% |
| Deferred charges and accrued income | 490/1 | - | €745 | +€745 | |
| Total equity and liabilities | 10/49 | €1,128,574 | €1,278,223 | +€149,650 | +13.3% |
| Equity | 10/15 | €32,404 | €67,723 | +€35,320 | +109% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,000 | €64,300 | +€35,300 | +122% |
| Distributable reserves | 133 | €29,000 | €64,300 | +€35,300 | +122% |
| Profit (loss) carried forward | 14 | €904 | €923 | +€20 | +2.2% |
| Amounts payable | 17/49 | €1,096,170 | €1,210,500 | +€114,330 | +10.4% |
| Amounts payable after more than one year | 17 | €1,030,000 | €1,030,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,030,000 | €1,030,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,170 | €180,500 | +€114,330 | +173% |
| Trade debts | 44 | €38,525 | €153,493 | +€114,968 | +298% |
| Suppliers | 440/4 | €38,525 | €153,493 | +€114,968 | +298% |
| Taxes, remuneration and social security | 45 | €27,645 | €27,007 | -€638 | -2.3% |
| Taxes | 450/3 | €27,645 | €27,007 | -€638 | -2.3% |
| Other operating charges | 640/8 | €434 | €6,006 | +€5,572 | +1,283% |
| Gross operating margin | 9900 | €41,289 | €37,584 | -€3,705 | -9.0% |
| Operating profit (loss) | 9901 | €40,854 | €31,577 | -€9,277 | -22.7% |
| Financial income | 75/76B | - | €17,733 | +€17,733 | |
| Recurring financial income | 75 | - | €17,733 | +€17,733 | |
| Financial charges | 65/66B | €65 | €162 | +€97 | +149% |
| Recurring financial charges | 65 | €65 | €162 | +€97 | +149% |
| Profit (loss) for the period before taxes | 9903 | €40,789 | €49,149 | +€8,360 | +20.5% |
| Income taxes | 67/77 | €10,886 | €13,829 | +€2,944 | +27.0% |
| Profit (loss) for the period | 9904 | €29,904 | €35,320 | +€5,416 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,904 | €35,320 | +€5,416 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.