COBOMET: 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.
COBOMET
Largest movements
- Cash -€14,564
down €14,564 (-41.6%), from €35,017 to €20,453
mainly Other debts (-€7,482) and Trade debts (-€6,259)
- Receivables within one year -€1,773
down €1,773 (-16.1%), from €11,016 to €9,243
of which Trade receivables: -€1,115
- Tangible fixed assets -€1,000
down €1,000 (-36.4%), from €2,750 to €1,750
- Other debts -€7,482
down €7,482 (-65.2%), from €11,467 to €3,985
- Trade debts -€6,259
down €6,259 (-32.8%), from €19,065 to €12,806
- Profit (loss) carried forward -€3,641
down €3,641 (-61.4%), from -€5,933 to -€9,573
- Depreciation +€750
up €750 (+300.0%), from €250 to €1,000
- Gross operating margin -€560
down €560 (-45.8%), from -€1,224 to -€1,784
- Other operating charges +€110
up €110 (+15.2%), from €721 to €831
- Financial charges -€38
down €38 (-59.6%), from €64 to €26
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 | €48,899 | €31,517 | -€17,382 | -35.5% |
| Fixed assets | 21/28 | €2,750 | €1,750 | -€1,000 | -36.4% |
| Tangible fixed assets | 22/27 | €2,750 | €1,750 | -€1,000 | -36.4% |
| Furniture and vehicles | 24 | €2,750 | €1,750 | -€1,000 | -36.4% |
| Current assets | 29/58 | €46,149 | €29,767 | -€16,382 | -35.5% |
| Amounts receivable within one year | 40/41 | €11,016 | €9,243 | -€1,773 | -16.1% |
| Trade receivables | 40 | €7,865 | €6,750 | -€1,115 | -14.2% |
| Other amounts receivable | 41 | €3,151 | €2,493 | -€658 | -20.9% |
| Cash at bank and in hand | 54/58 | €35,017 | €20,453 | -€14,564 | -41.6% |
| Deferred charges and accrued income | 490/1 | €116 | €71 | -€45 | -38.8% |
| Total equity and liabilities | 10/49 | €48,899 | €31,517 | -€17,382 | -35.5% |
| Equity | 10/15 | €18,367 | €14,727 | -€3,641 | -19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,700 | €5,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,700 | €5,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,933 | -€9,573 | -€3,641 | -61.4% |
| Amounts payable | 17/49 | €30,532 | €16,791 | -€13,741 | -45.0% |
| Amounts payable within one year | 42/48 | €30,532 | €16,791 | -€13,741 | -45.0% |
| Trade debts | 44 | €19,065 | €12,806 | -€6,259 | -32.8% |
| Suppliers | 440/4 | €19,065 | €12,806 | -€6,259 | -32.8% |
| Other amounts payable | 47/48 | €11,467 | €3,985 | -€7,482 | -65.2% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €1,000 | +€750 | +300.0% |
| Other operating charges | 640/8 | €721 | €831 | +€110 | +15.2% |
| Gross operating margin | 9900 | -€1,224 | -€1,784 | -€560 | -45.8% |
| Operating profit (loss) | 9901 | -€2,195 | -€3,615 | -€1,420 | -64.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €64 | €26 | -€38 | -59.6% |
| Recurring financial charges | 65 | €64 | €26 | -€38 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,259 | -€3,641 | -€1,381 | -61.1% |
| Profit (loss) for the period | 9904 | -€2,259 | -€3,641 | -€1,381 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,259 | -€3,641 | -€1,381 | -61.1% |
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 11 October 2026 via checked.be.