COBBLE CONSULTING: 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.
COBBLE CONSULTING
Largest movements
- Cash +€21,194
up €21,194 (+36.8%), from €57,593 to €78,786
mainly Net result for the year (+€22,034) and Receivables within one year (+€20,935)
- Receivables within one year -€20,935
down €20,935 (-77.4%), from €27,052 to €6,117
of which Trade receivables: -€27,052
- Tangible fixed assets -€5,281
down €5,281 (-1.6%), from €335,218 to €329,937
of which Land and buildings: -€5,728
- Reserves +€22,034
up €22,034 (+11.7%), from €188,137 to €210,171
- Tax, wage and social debts -€13,159
down €13,159 (-91.7%), from €14,345 to €1,186
- Debts after one year -€12,096
down €12,096 (-6.2%), from €196,618 to €184,522
- Gross operating margin -€45,905
down €45,905 (-47.3%), from €97,002 to €51,097
- Taxes -€12,548
down €12,548 (-58.2%), from €21,560 to €9,011
- Financial charges -€2,162
down €2,162 (-21.5%), from €10,053 to €7,891
- Depreciation -€1,911
down €1,911 (-15.9%), from €11,991 to €10,080
- Other operating charges +€1,700
up €1,700 (+443%), from €384 to €2,084
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 | €421,776 | €416,829 | -€4,947 | -1.2% |
| Fixed assets | 21/28 | €335,518 | €330,237 | -€5,281 | -1.6% |
| Tangible fixed assets | 22/27 | €335,218 | €329,937 | -€5,281 | -1.6% |
| Land and buildings | 22 | €333,514 | €327,785 | -€5,728 | -1.7% |
| Plant, machinery and equipment | 23 | €971 | €2,010 | +€1,039 | +107% |
| Furniture and vehicles | 24 | €733 | €141 | -€592 | -80.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €86,258 | €86,592 | +€334 | +0.4% |
| Amounts receivable within one year | 40/41 | €27,052 | €6,117 | -€20,935 | -77.4% |
| Trade receivables | 40 | €27,052 | €0 | -€27,052 | -100% |
| Other amounts receivable | 41 | - | €6,117 | +€6,117 | |
| Cash at bank and in hand | 54/58 | €57,593 | €78,786 | +€21,194 | +36.8% |
| Deferred charges and accrued income | 490/1 | €1,613 | €1,689 | +€76 | +4.7% |
| Total equity and liabilities | 10/49 | €421,776 | €416,829 | -€4,947 | -1.2% |
| Equity | 10/15 | €191,137 | €213,171 | +€22,034 | +11.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €188,137 | €210,171 | +€22,034 | +11.7% |
| Distributable reserves | 133 | €188,137 | €210,171 | +€22,034 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €230,639 | €203,658 | -€26,982 | -11.7% |
| Amounts payable after more than one year | 17 | €196,618 | €184,522 | -€12,096 | -6.2% |
| Financial debts | 170/4 | €196,618 | €184,522 | -€12,096 | -6.2% |
| Amounts payable within one year | 42/48 | €32,311 | €19,011 | -€13,300 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €12,830 | €13,180 | +€350 | +2.7% |
| Trade debts | 44 | €2,401 | €2,085 | -€316 | -13.2% |
| Suppliers | 440/4 | €2,401 | €2,085 | -€316 | -13.2% |
| Taxes, remuneration and social security | 45 | €14,345 | €1,186 | -€13,159 | -91.7% |
| Taxes | 450/3 | €14,345 | €1,186 | -€13,159 | -91.7% |
| Other amounts payable | 47/48 | €2,735 | €2,560 | -€175 | -6.4% |
| Accrued charges and deferred income | 492/3 | €1,709 | €124 | -€1,585 | -92.7% |
| Non-recurring operating income | 76A | - | €3,229 | +€3,229 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,991 | €10,080 | -€1,911 | -15.9% |
| Other operating charges | 640/8 | €384 | €2,084 | +€1,700 | +443% |
| Gross operating margin | 9900 | €97,002 | €51,097 | -€45,905 | -47.3% |
| Operating profit (loss) | 9901 | €84,627 | €38,934 | -€45,694 | -54.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €10,053 | €7,891 | -€2,162 | -21.5% |
| Recurring financial charges | 65 | €10,053 | €7,891 | -€2,162 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €74,574 | €31,046 | -€43,529 | -58.4% |
| Income taxes | 67/77 | €21,560 | €9,011 | -€12,548 | -58.2% |
| Profit (loss) for the period | 9904 | €53,015 | €22,034 | -€30,980 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,015 | €22,034 | -€30,980 | -58.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.