Coboma: 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.
Coboma
Largest movements
- Intangible fixed assets +€23,546
new in 2025: €23,546
- Cash +€22,283
up €22,283 (+163%), from €13,707 to €35,990
mainly Net result for the year (+€38,230) and Other debts (+€12,777)
- Receivables within one year +€10,247
up €10,247 (+499%), from €2,054 to €12,302
of which Trade receivables: +€10,769
- Financial fixed assets -€10,000
down €10,000 (-99.8%), from €10,025 to €25
- Tangible fixed assets +€1,511
up €1,511 (+49.3%), from €3,065 to €4,576
of which Furniture and vehicles: +€1,320
- Profit (loss) carried forward +€25,233
up €25,233 (+397%), from €6,352 to €31,585
- Other debts +€12,777
up €12,777 (+256%), from €5,000 to €17,777
- Tax, wage and social debts +€8,654
up €8,654 (+81.5%), from €10,613 to €19,267
of which Taxes: +€10,046
- Trade debts +€1,223
up €1,223 (+534%), from €229 to €1,452
- Gross operating margin +€34,402
up €34,402 (+147%), from €23,399 to €57,802
- Taxes +€8,220
up €8,220 (+114%), from €7,232 to €15,452
- Depreciation +€1,187
up €1,187 (+79.5%), from €1,494 to €2,681
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 | €28,911 | €76,799 | +€47,888 | +166% |
| Fixed assets | 21/28 | €13,090 | €28,147 | +€15,058 | +115% |
| Intangible fixed assets | 21 | - | €23,546 | +€23,546 | |
| Tangible fixed assets | 22/27 | €3,065 | €4,576 | +€1,511 | +49.3% |
| Plant, machinery and equipment | 23 | - | €192 | +€192 | |
| Furniture and vehicles | 24 | €3,065 | €4,384 | +€1,320 | +43.1% |
| Financial fixed assets | 28 | €10,025 | €25 | -€10,000 | -99.8% |
| Current assets | 29/58 | €15,821 | €48,651 | +€32,830 | +208% |
| Amounts receivable within one year | 40/41 | €2,054 | €12,302 | +€10,247 | +499% |
| Trade receivables | 40 | €1,532 | €12,302 | +€10,769 | +703% |
| Other amounts receivable | 41 | €522 | €0 | -€522 | -100% |
| Cash at bank and in hand | 54/58 | €13,707 | €35,990 | +€22,283 | +163% |
| Deferred charges and accrued income | 490/1 | €60 | €360 | +€300 | +500% |
| Total equity and liabilities | 10/49 | €28,911 | €76,799 | +€47,888 | +166% |
| Equity | 10/15 | €13,069 | €38,302 | +€25,233 | +193% |
| Contributions | 10/11 | €6,601 | €6,601 | = | 0.0% |
| Reserves | 13 | €116 | €116 | = | 0.0% |
| Non-distributable reserves | 130/1 | €116 | €116 | = | 0.0% |
| Other | 1319 | €116 | €116 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,352 | €31,585 | +€25,233 | +397% |
| Amounts payable | 17/49 | €15,842 | €38,497 | +€22,655 | +143% |
| Amounts payable within one year | 42/48 | €15,842 | €38,497 | +€22,655 | +143% |
| Trade debts | 44 | €229 | €1,452 | +€1,223 | +534% |
| Suppliers | 440/4 | €229 | €1,452 | +€1,223 | +534% |
| Taxes, remuneration and social security | 45 | €10,613 | €19,267 | +€8,654 | +81.5% |
| Taxes | 450/3 | €9,221 | €19,267 | +€10,046 | +109% |
| Remuneration and social security | 454/9 | €1,392 | €0 | -€1,392 | -100% |
| Other amounts payable | 47/48 | €5,000 | €17,777 | +€12,777 | +256% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,494 | €2,681 | +€1,187 | +79.5% |
| Other operating charges | 640/8 | €1,248 | €1,284 | +€36 | +2.9% |
| Gross operating margin | 9900 | €23,399 | €57,802 | +€34,402 | +147% |
| Operating profit (loss) | 9901 | €20,657 | €53,836 | +€33,179 | +161% |
| Financial income | 75/76B | €30 | €34 | +€4 | +13.0% |
| Recurring financial income | 75 | €30 | €34 | +€4 | +13.0% |
| Financial charges | 65/66B | €196 | €189 | -€8 | -3.9% |
| Recurring financial charges | 65 | €196 | €189 | -€8 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €20,491 | €53,682 | +€33,191 | +162% |
| Income taxes | 67/77 | €7,232 | €15,452 | +€8,220 | +114% |
| Profit (loss) for the period | 9904 | €13,258 | €38,230 | +€24,971 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €13,258 | €38,230 | +€24,971 | +188% |
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 20 October 2026 via checked.be.