COBLALIS: 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.
COBLALIS
Largest movements
- Cash -€32,628
down €32,628 (-20.3%), from €160,916 to €128,288
mainly Contributions, distributions and other (-€195,000) and Current portion of long-term debt (-€12,867)
- Tangible fixed assets -€7,820
down €7,820 (-70.5%), from €11,087 to €3,267
of which Leasing and similar rights: -€8,057
- Profit (loss) carried forward -€62,686
down €62,686 (-47.3%), from €132,391 to €69,705
- Other debts +€45,000
up €45,000, from €0 to €45,000
- Current portion of long-term debt -€12,867
down €12,867 (-100.0%), from €12,867 to €0
- Tax, wage and social debts -€7,908
down €7,908 (-11.9%), from €66,275 to €58,366
of which Taxes: -€7,908
- Depreciation -€5,575
down €5,575 (-35.1%), from €15,871 to €10,296
- Financial income -€3,378
down €3,378 (-64.0%), from €5,279 to €1,901
- Gross operating margin -€3,337
down €3,337 (-1.8%), from €184,044 to €180,707
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 | €244,093 | €205,318 | -€38,775 | -15.9% |
| Formation expenses | 20 | €435 | €157 | -€278 | -63.8% |
| Fixed assets | 21/28 | €61,115 | €53,295 | -€7,820 | -12.8% |
| Tangible fixed assets | 22/27 | €11,087 | €3,267 | -€7,820 | -70.5% |
| Furniture and vehicles | 24 | €3,031 | €3,267 | +€237 | +7.8% |
| Leasing and similar rights | 25 | €8,057 | €0 | -€8,057 | -100.0% |
| Financial fixed assets | 28 | €50,028 | €50,028 | = | 0.0% |
| Current assets | 29/58 | €182,543 | €151,865 | -€30,677 | -16.8% |
| Amounts receivable within one year | 40/41 | €20,029 | €21,936 | +€1,907 | +9.5% |
| Trade receivables | 40 | €18,789 | €21,158 | +€2,369 | +12.6% |
| Other amounts receivable | 41 | €1,240 | €778 | -€462 | -37.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €160,916 | €128,288 | -€32,628 | -20.3% |
| Deferred charges and accrued income | 490/1 | €1,598 | €1,642 | +€44 | +2.7% |
| Total equity and liabilities | 10/49 | €244,093 | €205,318 | -€38,775 | -15.9% |
| Equity | 10/15 | €164,132 | €101,446 | -€62,686 | -38.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,741 | €26,741 | = | 0.0% |
| Distributable reserves | 133 | €26,741 | €26,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,391 | €69,705 | -€62,686 | -47.3% |
| Amounts payable | 17/49 | €79,961 | €103,873 | +€23,911 | +29.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €79,961 | €103,873 | +€23,911 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €12,867 | €0 | -€12,867 | -100.0% |
| Financial debts | 43 | €359 | €150 | -€208 | -58.1% |
| Credit institutions | 430/8 | €359 | €150 | -€208 | -58.1% |
| Trade debts | 44 | €461 | €356 | -€105 | -22.8% |
| Suppliers | 440/4 | €461 | €356 | -€105 | -22.8% |
| Taxes, remuneration and social security | 45 | €66,275 | €58,366 | -€7,908 | -11.9% |
| Taxes | 450/3 | €66,275 | €58,366 | -€7,908 | -11.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €45,000 | +€45,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,871 | €10,296 | -€5,575 | -35.1% |
| Other operating charges | 640/8 | €2,520 | €1,598 | -€922 | -36.6% |
| Gross operating margin | 9900 | €184,044 | €180,707 | -€3,337 | -1.8% |
| Operating profit (loss) | 9901 | €165,653 | €168,812 | +€3,160 | +1.9% |
| Financial income | 75/76B | €5,279 | €1,901 | -€3,378 | -64.0% |
| Recurring financial income | 75 | €5,279 | €1,901 | -€3,378 | -64.0% |
| Financial charges | 65/66B | €372 | €133 | -€239 | -64.3% |
| Recurring financial charges | 65 | €372 | €133 | -€239 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €170,559 | €170,581 | +€21 | 0.0% |
| Income taxes | 67/77 | €38,169 | €38,267 | +€98 | +0.3% |
| Profit (loss) for the period | 9904 | €132,391 | €132,314 | -€77 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €132,391 | €132,314 | -€77 | -0.1% |
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 3 October 2026 via checked.be.