COBIC: what changed
Two fiscal 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.
COBIC
Largest movements
- Receivables within one year +€241,399
up €241,399 (+17.5%), from €1.4m to €1.6m
- Profit (loss) carried forward +€247,214
up €247,214 (+2.7%), from €9.0m to €9.3m
- Gross operating margin +€12,646
up €12,646, from -€5,325 to €7,320
- Financial income -€11,590
down €11,590 (-4.6%), from €252,989 to €241,399
- Purchases and services -€5,325
no longer reported in 2025 (was €5,325)
- Financial charges +€507
new in 2025: €507
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 | €11,499,725 | €11,736,618 | +€236,893 | +2.1% |
| Fixed assets | 21/28 | €10,000,000 | €10,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000,000 | €10,000,000 | = | 0.0% |
| Current assets | 29/58 | €1,499,725 | €1,736,618 | +€236,893 | +15.8% |
| Amounts receivable within one year | 40/41 | €1,377,448 | €1,618,847 | +€241,399 | +17.5% |
| Other amounts receivable | 41 | €1,377,448 | €1,618,847 | +€241,399 | +17.5% |
| Cash at bank and in hand | 54/58 | €6,661 | €2,155 | -€4,506 | -67.6% |
| Deferred charges and accrued income | 490/1 | €115,616 | €115,616 | = | 0.0% |
| Total equity and liabilities | 10/49 | €11,499,725 | €11,736,618 | +€236,893 | +2.1% |
| Equity | 10/15 | €11,480,637 | €11,727,851 | +€247,214 | +2.2% |
| Contributions | 10/11 | €1,652,514 | €1,652,514 | = | 0.0% |
| Capital | 10 | €1,596,031 | €1,596,031 | = | 0.0% |
| Issued capital | 100 | €1,596,031 | €1,596,031 | = | 0.0% |
| Outside capital | 11 | €56,483 | €56,483 | = | 0.0% |
| Share premium | 1100/10 | €56,483 | €56,483 | = | 0.0% |
| Reserves | 13 | €801,785 | €801,785 | = | 0.0% |
| Non-distributable reserves | 130/1 | €159,603 | €159,603 | = | 0.0% |
| Legal reserve | 130 | €159,603 | €159,603 | = | 0.0% |
| Tax-exempt reserves | 132 | €642,181 | €642,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,026,338 | €9,273,552 | +€247,214 | +2.7% |
| Amounts payable | 17/49 | €19,088 | €8,767 | -€10,321 | -54.1% |
| Amounts payable within one year | 42/48 | €19,088 | €8,767 | -€10,321 | -54.1% |
| Trade debts | 44 | €2,588 | €8,767 | +€6,179 | +238.8% |
| Suppliers | 440/4 | €2,588 | €8,767 | +€6,179 | +238.8% |
| Other amounts payable | 47/48 | €16,500 | €0 | -€16,500 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,325 | - | -€5,325 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€5,325 | €7,320 | +€12,646 | |
| Operating profit (loss) | 9901 | -€6,293 | €6,322 | +€12,615 | |
| Financial income | 75/76B | €252,989 | €241,399 | -€11,590 | -4.6% |
| Recurring financial income | 75 | €252,989 | €241,399 | -€11,590 | -4.6% |
| Financial charges | 65/66B | - | €507 | +€507 | |
| Recurring financial charges | 65 | - | €507 | +€507 | |
| Profit (loss) for the period before taxes | 9903 | €246,696 | €247,214 | +€518 | +0.2% |
| Profit (loss) for the period | 9904 | €246,696 | €247,214 | +€518 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €246,696 | €247,214 | +€518 | +0.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.