COBIMMO: 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.
COBIMMO
Largest movements
- Current investments +€12,540
up €12,540 (+22.8%), from €55,000 to €67,540
- Receivables within one year -€4,589
down €4,589 (-100.0%), from €4,589 to €0
of which Trade receivables: -€3,049
- Reserves +€7,300
up €7,300 (+11.0%), from €66,157 to €73,458
of which Distributable reserves: +€7,300
- Trade debts -€2,172
down €2,172 (-97.6%), from €2,226 to €54
- Taxes +€592
up €592 (+21.1%), from €2,802 to €3,393
- Gross operating margin +€442
up €442 (+2.8%), from €15,562 to €16,004
- Financial income -€242
down €242 (-15.8%), from €1,531 to €1,289
- Other operating charges -€186
down €186 (-5.6%), from €3,341 to €3,155
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 | €194,721 | €201,665 | +€6,944 | +3.6% |
| Fixed assets | 21/28 | €128,905 | €128,905 | = | 0.0% |
| Tangible fixed assets | 22/27 | €128,905 | €128,905 | = | 0.0% |
| Land and buildings | 22 | €128,905 | €128,905 | = | 0.0% |
| Current assets | 29/58 | €65,816 | €72,760 | +€6,944 | +10.6% |
| Amounts receivable within one year | 40/41 | €4,589 | €0 | -€4,589 | -100.0% |
| Trade receivables | 40 | €3,049 | €0 | -€3,049 | -100.0% |
| Other amounts receivable | 41 | €1,539 | €0 | -€1,539 | -100.0% |
| Current investments | 50/53 | €55,000 | €67,540 | +€12,540 | +22.8% |
| Cash at bank and in hand | 54/58 | €3,611 | €2,177 | -€1,434 | -39.7% |
| Deferred charges and accrued income | 490/1 | €2,617 | €3,044 | +€427 | +16.3% |
| Total equity and liabilities | 10/49 | €194,721 | €201,665 | +€6,944 | +3.6% |
| Equity | 10/15 | €128,157 | €135,458 | +€7,300 | +5.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €66,157 | €73,458 | +€7,300 | +11.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €59,957 | €67,258 | +€7,300 | +12.2% |
| Amounts payable | 17/49 | €66,563 | €66,207 | -€356 | -0.5% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,563 | €6,207 | -€356 | -5.4% |
| Trade debts | 44 | €2,226 | €54 | -€2,172 | -97.6% |
| Suppliers | 440/4 | €2,226 | €54 | -€2,172 | -97.6% |
| Taxes, remuneration and social security | 45 | €4,337 | €5,434 | +€1,096 | +25.3% |
| Taxes | 450/3 | €917 | €2,014 | +€1,096 | +119.5% |
| Remuneration and social security | 454/9 | €3,420 | €3,420 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €720 | +€720 | |
| Other operating charges | 640/8 | €3,341 | €3,155 | -€186 | -5.6% |
| Gross operating margin | 9900 | €15,562 | €16,004 | +€442 | +2.8% |
| Operating profit (loss) | 9901 | €12,220 | €12,849 | +€628 | +5.1% |
| Financial income | 75/76B | €1,531 | €1,289 | -€242 | -15.8% |
| Recurring financial income | 75 | €1,531 | €1,289 | -€242 | -15.8% |
| Financial charges | 65/66B | €3,444 | €3,444 | = | 0.0% |
| Recurring financial charges | 65 | €3,444 | €3,444 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,307 | €10,694 | +€387 | +3.8% |
| Income taxes | 67/77 | €2,802 | €3,393 | +€592 | +21.1% |
| Profit (loss) for the period | 9904 | €7,505 | €7,300 | -€205 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,505 | €7,300 | -€205 | -2.7% |
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 5 October 2026 via checked.be.