COBIB: 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.
COBIB
Largest movements
- Receivables within one year +€905,503
up €905,503 (+37.7%), from €2.4m to €3.3m
- Profit (loss) carried forward +€899,491
up €899,491 (+8.7%), from €10.3m to €11.2m
- Financial income +€95,722
up €95,722 (+7.1%), from €1.3m to €1.4m
- Gross operating margin -€5,488
down €5,488 (-148.6%), from -€3,692 to -€9,180
- Purchases and services -€3,692
no longer reported in 2025 (was €3,692)
- Financial charges +€628
up €628 (+0.1%), from €530,200 to €530,828
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 | €40,271,058 | €41,175,760 | +€904,703 | +2.2% |
| Fixed assets | 21/28 | €37,864,330 | €37,864,330 | = | 0.0% |
| Financial fixed assets | 28 | €37,864,330 | €37,864,330 | = | 0.0% |
| Current assets | 29/58 | €2,406,728 | €3,311,431 | +€904,703 | +37.6% |
| Amounts receivable within one year | 40/41 | €2,400,015 | €3,305,519 | +€905,503 | +37.7% |
| Other amounts receivable | 41 | €2,400,015 | €3,305,519 | +€905,503 | +37.7% |
| Cash at bank and in hand | 54/58 | €6,712 | €5,912 | -€801 | -11.9% |
| Total equity and liabilities | 10/49 | €40,271,058 | €41,175,760 | +€904,703 | +2.2% |
| Equity | 10/15 | €13,451,003 | €14,350,494 | +€899,491 | +6.7% |
| Contributions | 10/11 | €2,854,500 | €2,854,500 | = | 0.0% |
| Capital | 10 | €2,854,500 | €2,854,500 | = | 0.0% |
| Issued capital | 100 | €2,854,500 | €2,854,500 | = | 0.0% |
| Reserves | 13 | €285,450 | €285,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €285,450 | €285,450 | = | 0.0% |
| Legal reserve | 130 | €285,450 | €285,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,311,053 | €11,210,544 | +€899,491 | +8.7% |
| Amounts payable | 17/49 | €26,820,055 | €26,825,267 | +€5,212 | 0.0% |
| Amounts payable after more than one year | 17 | €26,510,000 | €26,510,000 | = | 0.0% |
| Financial debts | 170/4 | €26,510,000 | €26,510,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,556 | €8,767 | +€5,212 | +146.6% |
| Trade debts | 44 | €3,556 | €8,767 | +€5,212 | +146.6% |
| Suppliers | 440/4 | €3,556 | €8,767 | +€5,212 | +146.6% |
| Accrued charges and deferred income | 492/3 | €306,499 | €306,499 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,692 | - | -€3,692 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€3,692 | -€9,180 | -€5,488 | -148.6% |
| Operating profit (loss) | 9901 | -€4,659 | -€10,178 | -€5,519 | -118.4% |
| Financial income | 75/76B | €1,344,775 | €1,440,497 | +€95,722 | +7.1% |
| Recurring financial income | 75 | €1,344,775 | €1,440,497 | +€95,722 | +7.1% |
| Financial charges | 65/66B | €530,200 | €530,828 | +€628 | +0.1% |
| Recurring financial charges | 65 | €530,200 | €530,828 | +€628 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €809,916 | €899,491 | +€89,575 | +11.1% |
| Profit (loss) for the period | 9904 | €809,916 | €899,491 | +€89,575 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €809,916 | €899,491 | +€89,575 | +11.1% |
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 10 October 2026 via checked.be.