COBIUS: 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.
COBIUS
Largest movements
- Financial fixed assets +€5.8m
up €5.8m (+20.9%), from €27.7m to €33.5m
- Receivables within one year +€2.0m
up €2.0m (+144480.6%), from €1,370 to €2.0m
- Cash +€1.6m
up €1.6m (+100.2%), from €1.6m to €3.1m
mainly Contributions, distributions and other (+€6.4m) and Net result for the year (+€4.3m)
- Contributions +€9.5m
up €9.5m (+38.3%), from €24.8m to €34.2m
- Short-term financial debts -€1.4m
no longer reported in 2025 (was €1.4m)
- Profit (loss) carried forward +€1.2m
up €1.2m (+38.4%), from €3.1m to €4.3m
- Financial income +€1.2m
up €1.2m (+38.7%), from €3.1m to €4.3m
of which Non-recurring financial income: +€898,999
- Purchases and services -€24,022
no longer reported in 2025 (was €24,022)
- Gross operating margin -€4,414
down €4,414 (-18.4%), from -€24,022 to -€28,436
- Financial charges -€4,178
down €4,178 (-83.8%), from €4,988 to €809
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 | €29,257,822 | €38,596,559 | +€9.3m | +31.9% |
| Fixed assets | 21/28 | €27,689,215 | €33,478,899 | +€5.8m | +20.9% |
| Financial fixed assets | 28 | €27,689,215 | €33,478,899 | +€5.8m | +20.9% |
| Current assets | 29/58 | €1,568,607 | €5,117,660 | +€3.5m | +226.3% |
| Amounts receivable within one year | 40/41 | €1,370 | €1,980,755 | +€2.0m | +144480.6% |
| Other amounts receivable | 41 | €1,370 | €1,980,755 | +€2.0m | +144480.6% |
| Cash at bank and in hand | 54/58 | €1,567,237 | €3,136,905 | +€1.6m | +100.2% |
| Total equity and liabilities | 10/49 | €29,257,822 | €38,596,559 | +€9.3m | +31.9% |
| Equity | 10/15 | €27,891,876 | €38,587,792 | +€10.7m | +38.3% |
| Contributions | 10/11 | €24,756,168 | €34,248,948 | +€9.5m | +38.3% |
| Profit (loss) carried forward | 14 | €3,135,708 | €4,338,844 | +€1.2m | +38.4% |
| Amounts payable | 17/49 | €1,365,946 | €8,767 | -€1.4m | -99.4% |
| Amounts payable within one year | 42/48 | €1,365,946 | €8,767 | -€1.4m | -99.4% |
| Financial debts | 43 | €1,362,390 | - | -€1.4m | |
| Other loans | 439 | €1,362,390 | - | -€1.4m | |
| Trade debts | 44 | €3,556 | €8,767 | +€5,212 | +146.6% |
| Suppliers | 440/4 | €3,556 | €8,767 | +€5,212 | +146.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,022 | - | -€24,022 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€24,022 | -€28,436 | -€4,414 | -18.4% |
| Operating profit (loss) | 9901 | -€24,989 | -€29,435 | -€4,445 | -17.8% |
| Financial income | 75/76B | €3,110,836 | €4,314,493 | +€1.2m | +38.7% |
| Recurring financial income | 75 | €3,110,836 | €304,657 | -€2.8m | -90.2% |
| Non-recurring financial income | 76B | €3,110,836 | €4,009,835 | +€898,999 | +28.9% |
| Financial charges | 65/66B | €4,988 | €809 | -€4,178 | -83.8% |
| Recurring financial charges | 65 | €4,988 | €809 | -€4,178 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €3,080,859 | €4,284,249 | +€1.2m | +39.1% |
| Profit (loss) for the period | 9904 | €3,080,859 | €4,284,249 | +€1.2m | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,080,859 | €4,284,249 | +€1.2m | +39.1% |
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.