COBEA COOP: 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.
COBEA COOP
Largest movements
- Receivables within one year +€6,334
up €6,334 (+27.9%), from €22,700 to €29,034
of which Trade receivables: +€6,291
- Cash +€5,097
up €5,097 (+16.4%), from €31,157 to €36,254
mainly Net result for the year (+€6,406) and Depreciation (+€5,797)
- Deferred charges and accrued income +€4,318
up €4,318 (+49.2%), from €8,779 to €13,097
- Intangible fixed assets -€4,168
down €4,168 (-94.7%), from €4,401 to €234
- Tangible fixed assets -€1,629
down €1,629 (-47.9%), from €3,400 to €1,771
- Profit (loss) carried forward +€6,406
up €6,406 (+54.1%), from -€11,834 to -€5,428
- Trade debts +€3,333
up €3,333 (+28.1%), from €11,858 to €15,191
- Depreciation -€3,396
down €3,396 (-36.9%), from €9,193 to €5,797
- Gross operating margin +€1,920
up €1,920 (+15.4%), from €12,462 to €14,381
- Write-downs +€586
new in 2025: €586
- Financial charges -€260
down €260 (-42.3%), from €616 to €356
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 | €72,222 | €82,174 | +€9,952 | +13.8% |
| Fixed assets | 21/28 | €9,586 | €3,790 | -€5,797 | -60.5% |
| Intangible fixed assets | 21 | €4,401 | €234 | -€4,168 | -94.7% |
| Tangible fixed assets | 22/27 | €3,400 | €1,771 | -€1,629 | -47.9% |
| Furniture and vehicles | 24 | €3,400 | €1,771 | -€1,629 | -47.9% |
| Financial fixed assets | 28 | €1,785 | €1,785 | = | 0.0% |
| Current assets | 29/58 | €62,636 | €78,385 | +€15,749 | +25.1% |
| Amounts receivable within one year | 40/41 | €22,700 | €29,034 | +€6,334 | +27.9% |
| Trade receivables | 40 | €22,700 | €28,991 | +€6,291 | +27.7% |
| Other amounts receivable | 41 | - | €43 | +€43 | |
| Cash at bank and in hand | 54/58 | €31,157 | €36,254 | +€5,097 | +16.4% |
| Deferred charges and accrued income | 490/1 | €8,779 | €13,097 | +€4,318 | +49.2% |
| Total equity and liabilities | 10/49 | €72,222 | €82,174 | +€9,952 | +13.8% |
| Equity | 10/15 | €38,480 | €44,886 | +€6,406 | +16.6% |
| Contributions | 10/11 | €50,140 | €50,140 | = | 0.0% |
| Reserves | 13 | €174 | €174 | = | 0.0% |
| Distributable reserves | 133 | €174 | €174 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,834 | -€5,428 | +€6,406 | +54.1% |
| Amounts payable | 17/49 | €33,742 | €37,289 | +€3,546 | +10.5% |
| Amounts payable within one year | 42/48 | €14,662 | €17,564 | +€2,901 | +19.8% |
| Trade debts | 44 | €11,858 | €15,191 | +€3,333 | +28.1% |
| Suppliers | 440/4 | €11,858 | €15,191 | +€3,333 | +28.1% |
| Taxes, remuneration and social security | 45 | €2,786 | €2,348 | -€438 | -15.7% |
| Taxes | 450/3 | €2,786 | €2,348 | -€438 | -15.7% |
| Other amounts payable | 47/48 | €19 | €25 | +€6 | +29.3% |
| Accrued charges and deferred income | 492/3 | €19,080 | €19,725 | +€645 | +3.4% |
| Non-recurring operating income | 76A | - | €319 | +€319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,193 | €5,797 | -€3,396 | -36.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €586 | +€586 | |
| Non-recurring operating charges | 66A | €127 | €1,343 | +€1,216 | +954% |
| Gross operating margin | 9900 | €12,462 | €14,381 | +€1,920 | +15.4% |
| Operating profit (loss) | 9901 | €3,141 | €6,656 | +€3,515 | +112% |
| Financial income | 75/76B | €126 | €106 | -€21 | -16.4% |
| Recurring financial income | 75 | €126 | €106 | -€21 | -16.4% |
| Financial charges | 65/66B | €616 | €356 | -€260 | -42.3% |
| Recurring financial charges | 65 | €616 | €356 | -€260 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €2,651 | €6,406 | +€3,755 | +142% |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | €2,649 | €6,406 | +€3,757 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €2,649 | €6,406 | +€3,757 | +142% |
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 14 October 2026 via checked.be.