COBBY 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.
COBBY CONSULTING
Largest movements
- Cash -€45,409
down €45,409 (-81.6%), from €55,650 to €10,242
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€30,378)
- Receivables within one year +€30,378
up €30,378 (+107%), from €28,462 to €58,840
of which Trade receivables: +€15,872
- Tangible fixed assets -€2,385
down €2,385 (-60.2%), from €3,959 to €1,575
of which Furniture and vehicles: -€1,945
- Deferred charges and accrued income -€1,278
down €1,278 (-60.8%), from €2,103 to €825
- Profit (loss) carried forward -€11,798
down €11,798 (-70.7%), from €16,685 to €4,887
- Other debts -€4,717
down €4,717 (-11.5%), from €41,000 to €36,283
- Tax, wage and social debts -€1,602
down €1,602 (-6.1%), from €26,253 to €24,650
- Gross operating margin -€16,015
down €16,015 (-29.6%), from €54,091 to €38,076
- Taxes -€3,176
down €3,176 (-28.8%), from €11,040 to €7,864
- Financial income +€1,268
up €1,268 (+16,217%), from €8 to €1,276
- Depreciation -€548
down €548 (-18.7%), from €2,932 to €2,385
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 | €90,175 | €71,482 | -€18,693 | -20.7% |
| Fixed assets | 21/28 | €3,959 | €1,575 | -€2,385 | -60.2% |
| Tangible fixed assets | 22/27 | €3,959 | €1,575 | -€2,385 | -60.2% |
| Land and buildings | 22 | €1,319 | €879 | -€440 | -33.4% |
| Furniture and vehicles | 24 | €2,641 | €696 | -€1,945 | -73.6% |
| Current assets | 29/58 | €86,216 | €69,907 | -€16,308 | -18.9% |
| Amounts receivable within one year | 40/41 | €28,462 | €58,840 | +€30,378 | +107% |
| Trade receivables | 40 | €16,353 | €32,225 | +€15,872 | +97.1% |
| Other amounts receivable | 41 | €12,109 | €26,615 | +€14,506 | +120% |
| Cash at bank and in hand | 54/58 | €55,650 | €10,242 | -€45,409 | -81.6% |
| Deferred charges and accrued income | 490/1 | €2,103 | €825 | -€1,278 | -60.8% |
| Total equity and liabilities | 10/49 | €90,175 | €71,482 | -€18,693 | -20.7% |
| Equity | 10/15 | €18,685 | €6,887 | -€11,798 | -63.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,685 | €4,887 | -€11,798 | -70.7% |
| Amounts payable | 17/49 | €71,490 | €64,595 | -€6,895 | -9.6% |
| Amounts payable within one year | 42/48 | €71,490 | €64,595 | -€6,895 | -9.6% |
| Trade debts | 44 | €4,238 | €3,662 | -€576 | -13.6% |
| Suppliers | 440/4 | €4,238 | €3,662 | -€576 | -13.6% |
| Taxes, remuneration and social security | 45 | €26,253 | €24,650 | -€1,602 | -6.1% |
| Taxes | 450/3 | €26,253 | €24,650 | -€1,602 | -6.1% |
| Other amounts payable | 47/48 | €41,000 | €36,283 | -€4,717 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,932 | €2,385 | -€548 | -18.7% |
| Other operating charges | 640/8 | €665 | €809 | +€144 | +21.6% |
| Gross operating margin | 9900 | €54,091 | €38,076 | -€16,015 | -29.6% |
| Operating profit (loss) | 9901 | €50,494 | €34,882 | -€15,611 | -30.9% |
| Financial income | 75/76B | €8 | €1,276 | +€1,268 | +16,217% |
| Recurring financial income | 75 | €8 | €1,276 | +€1,268 | +16,217% |
| Financial charges | 65/66B | €114 | €92 | -€22 | -19.1% |
| Recurring financial charges | 65 | €114 | €92 | -€22 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €50,388 | €36,066 | -€14,322 | -28.4% |
| Income taxes | 67/77 | €11,040 | €7,864 | -€3,176 | -28.8% |
| Profit (loss) for the period | 9904 | €39,348 | €28,202 | -€11,146 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,348 | €28,202 | -€11,146 | -28.3% |
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 20 October 2026 via checked.be.