Cobbis: 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.
Cobbis
Largest movements
- Cash +€30,699
up €30,699 (+91.3%), from €33,632 to €64,331
mainly Other debts (+€97,826) and Receivables within one year (+€21,432)
- Receivables within one year -€21,432
down €21,432 (-58.5%), from €36,631 to €15,199
of which Other amounts receivable: -€11,391
- Tangible fixed assets -€10,538
down €10,538 (-2.6%), from €397,714 to €387,176
of which Land and buildings: -€9,231
- Other debts +€97,826
new in 2025: €97,826
- Profit (loss) carried forward -€52,433
down €52,433 (-84.9%), from €61,759 to €9,326
- Advances received -€25,103
down €25,103 (-100.0%), from €25,103 to €0
- Debts after one year -€21,423
down €21,423 (-6.2%), from €344,834 to €323,411
- Depreciation -€24,670
down €24,670 (-70.1%), from €35,208 to €10,538
- Gross operating margin +€7,225
up €7,225 (+20.7%), from €34,955 to €42,180
- Financial charges +€3,068
up €3,068 (+22.6%), from €13,605 to €16,673
- Taxes +€2,011
up €2,011 (+406.5%), from €495 to €2,506
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 | €470,526 | €470,024 | -€502 | -0.1% |
| Fixed assets | 21/28 | €397,714 | €387,176 | -€10,538 | -2.6% |
| Tangible fixed assets | 22/27 | €397,714 | €387,176 | -€10,538 | -2.6% |
| Land and buildings | 22 | €393,136 | €383,905 | -€9,231 | -2.3% |
| Plant, machinery and equipment | 23 | €3,895 | €3,044 | -€852 | -21.9% |
| Furniture and vehicles | 24 | €682 | €227 | -€455 | -66.7% |
| Current assets | 29/58 | €72,812 | €82,848 | +€10,037 | +13.8% |
| Amounts receivable within one year | 40/41 | €36,631 | €15,199 | -€21,432 | -58.5% |
| Trade receivables | 40 | €22,746 | €12,705 | -€10,041 | -44.1% |
| Other amounts receivable | 41 | €13,885 | €2,494 | -€11,391 | -82.0% |
| Cash at bank and in hand | 54/58 | €33,632 | €64,331 | +€30,699 | +91.3% |
| Deferred charges and accrued income | 490/1 | €2,549 | €3,318 | +€769 | +30.2% |
| Total equity and liabilities | 10/49 | €470,526 | €470,024 | -€502 | -0.1% |
| Equity | 10/15 | €64,759 | €12,326 | -€52,433 | -81.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,759 | €9,326 | -€52,433 | -84.9% |
| Amounts payable | 17/49 | €405,766 | €457,698 | +€51,932 | +12.8% |
| Amounts payable after more than one year | 17 | €344,834 | €323,411 | -€21,423 | -6.2% |
| Financial debts | 170/4 | €344,834 | €323,411 | -€21,423 | -6.2% |
| Amounts payable within one year | 42/48 | €60,932 | €133,954 | +€73,022 | +119.8% |
| Current portion of amounts payable after more than one year | 42 | €20,578 | €21,423 | +€846 | +4.1% |
| Trade debts | 44 | €6,172 | €5,100 | -€1,073 | -17.4% |
| Suppliers | 440/4 | €6,172 | €5,100 | -€1,073 | -17.4% |
| Advances received on contracts in progress | 46 | €25,103 | €0 | -€25,103 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,079 | €9,606 | +€527 | +5.8% |
| Taxes | 450/3 | €9,079 | €9,606 | +€527 | +5.8% |
| Other amounts payable | 47/48 | - | €97,826 | +€97,826 | |
| Accrued charges and deferred income | 492/3 | - | €333 | +€333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,208 | €10,538 | -€24,670 | -70.1% |
| Other operating charges | 640/8 | €5,078 | €4,896 | -€182 | -3.6% |
| Gross operating margin | 9900 | €34,955 | €42,180 | +€7,225 | +20.7% |
| Operating profit (loss) | 9901 | -€5,331 | €26,746 | +€32,077 | |
| Financial income | 75/76B | €415 | €0 | -€415 | -100.0% |
| Recurring financial income | 75 | €415 | €0 | -€415 | -100.0% |
| Financial charges | 65/66B | €13,605 | €16,673 | +€3,068 | +22.6% |
| Recurring financial charges | 65 | €13,605 | €16,673 | +€3,068 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,520 | €10,073 | +€28,593 | |
| Income taxes | 67/77 | €495 | €2,506 | +€2,011 | +406.5% |
| Profit (loss) for the period | 9904 | -€19,015 | €7,567 | +€26,582 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,015 | €7,567 | +€26,582 |
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 9 October 2026 via checked.be.