COBILD: 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.
COBILD
Largest movements
- Cash -€15,024
down €15,024 (-38.3%), from €39,256 to €24,231
mainly Contributions, distributions and other (-€55,000) and Other debts (-€23,373)
- Tangible fixed assets -€8,878
down €8,878 (-49.8%), from €17,845 to €8,966
of which Furniture and vehicles: -€10,320
- Receivables within one year -€1,204
down €1,204 (-9.0%), from €13,371 to €12,166
of which Trade receivables: -€1,204
- Other debts -€23,373
down €23,373 (-48.9%), from €47,798 to €24,425
- Tax, wage and social debts -€3,136
down €3,136 (-35.6%), from €8,807 to €5,671
of which Taxes: -€2,099
- Reserves +€1,669
up €1,669, from €0 to €1,669
- Gross operating margin +€39,501
up €39,501 (+88.3%), from €44,756 to €84,257
- Taxes +€11,329
up €11,329 (+133%), from €8,544 to €19,873
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 | €77,659 | €53,157 | -€24,503 | -31.6% |
| Fixed assets | 21/28 | €17,845 | €8,966 | -€8,878 | -49.8% |
| Tangible fixed assets | 22/27 | €17,845 | €8,966 | -€8,878 | -49.8% |
| Plant, machinery and equipment | 23 | €1,358 | €2,799 | +€1,442 | +106% |
| Furniture and vehicles | 24 | €16,487 | €6,167 | -€10,320 | -62.6% |
| Current assets | 29/58 | €59,815 | €44,190 | -€15,625 | -26.1% |
| Amounts receivable within one year | 40/41 | €13,371 | €12,166 | -€1,204 | -9.0% |
| Trade receivables | 40 | €13,371 | €12,166 | -€1,204 | -9.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €39,256 | €24,231 | -€15,024 | -38.3% |
| Deferred charges and accrued income | 490/1 | €7,188 | €7,793 | +€604 | +8.4% |
| Total equity and liabilities | 10/49 | €77,659 | €53,157 | -€24,503 | -31.6% |
| Equity | 10/15 | €18,600 | €20,269 | +€1,669 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €1,669 | +€1,669 | |
| Distributable reserves | 133 | €0 | €1,669 | +€1,669 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,059 | €32,888 | -€26,172 | -44.3% |
| Amounts payable within one year | 42/48 | €59,059 | €32,888 | -€26,172 | -44.3% |
| Trade debts | 44 | €2,455 | €2,792 | +€337 | +13.7% |
| Suppliers | 440/4 | €2,455 | €2,792 | +€337 | +13.7% |
| Taxes, remuneration and social security | 45 | €8,807 | €5,671 | -€3,136 | -35.6% |
| Taxes | 450/3 | €5,770 | €3,671 | -€2,099 | -36.4% |
| Remuneration and social security | 454/9 | €3,036 | €2,000 | -€1,036 | -34.1% |
| Other amounts payable | 47/48 | €47,798 | €24,425 | -€23,373 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,388 | €2,920 | -€467 | -13.8% |
| Other operating charges | 640/8 | €706 | €977 | +€271 | +38.4% |
| Non-recurring operating charges | 66A | €547 | €3,724 | +€3,177 | +581% |
| Gross operating margin | 9900 | €44,756 | €84,257 | +€39,501 | +88.3% |
| Operating profit (loss) | 9901 | €40,115 | €76,636 | +€36,521 | +91.0% |
| Financial income | 75/76B | €0 | €192 | +€192 | |
| Recurring financial income | 75 | €0 | €192 | +€192 | |
| Financial charges | 65/66B | €410 | €287 | -€123 | -30.0% |
| Recurring financial charges | 65 | €410 | €287 | -€123 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €39,706 | €76,542 | +€36,836 | +92.8% |
| Income taxes | 67/77 | €8,544 | €19,873 | +€11,329 | +133% |
| Profit (loss) for the period | 9904 | €31,162 | €56,669 | +€25,507 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,162 | €56,669 | +€25,507 | +81.9% |
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 22 October 2026 via checked.be.