COBORLAN: 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.
COBORLAN
Largest movements
- Receivables within one year -€8,772
down €8,772 (-16.0%), from €54,805 to €46,033
of which Trade receivables: -€7,040
- Cash +€5,880
up €5,880 (+249.2%), from €2,359 to €8,240
mainly Receivables within one year (+€8,772) and Net result for the year (+€833)
- Trade debts -€3,778
down €3,778 (-85.7%), from €4,410 to €633
- Turnover +€57,300
up €57,300 (+811.2%), from €7,063 to €64,363
- Purchases and services +€50,000
up €50,000 (+397.8%), from €12,569 to €62,570
- Gross operating margin +€7,299
up €7,299, from -€5,506 to €1,793
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 | €101,946 | €99,068 | -€2,878 | -2.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €101,946 | €99,068 | -€2,878 | -2.8% |
| Stocks and contracts in progress | 3 | €44,563 | €44,563 | = | 0.0% |
| Stocks | 30/36 | €44,563 | €44,563 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,805 | €46,033 | -€8,772 | -16.0% |
| Trade receivables | 40 | €7,040 | €0 | -€7,040 | -100.0% |
| Other amounts receivable | 41 | €47,765 | €46,033 | -€1,733 | -3.6% |
| Cash at bank and in hand | 54/58 | €2,359 | €8,240 | +€5,880 | +249.2% |
| Deferred charges and accrued income | 490/1 | €219 | €233 | +€14 | +6.2% |
| Total equity and liabilities | 10/49 | €101,946 | €99,068 | -€2,878 | -2.8% |
| Equity | 10/15 | €97,536 | €98,369 | +€833 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,451 | €49,451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €46,951 | €46,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,484 | €30,318 | +€833 | +2.8% |
| Amounts payable | 17/49 | €4,410 | €699 | -€3,712 | -84.2% |
| Amounts payable within one year | 42/48 | €4,410 | €699 | -€3,712 | -84.2% |
| Trade debts | 44 | €4,410 | €633 | -€3,778 | -85.7% |
| Suppliers | 440/4 | €4,410 | €633 | -€3,778 | -85.7% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €66 | +€66 | |
| Turnover | 70 | €7,063 | €64,363 | +€57,300 | +811.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,569 | €62,570 | +€50,000 | +397.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €841 | €503 | -€339 | -40.3% |
| Non-recurring operating charges | 66A | €150 | - | -€150 | |
| Gross operating margin | 9900 | -€5,506 | €1,793 | +€7,299 | |
| Operating profit (loss) | 9901 | -€6,498 | €1,290 | +€7,788 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €347 | €457 | +€110 | +31.5% |
| Recurring financial charges | 65 | €347 | €457 | +€110 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,833 | €833 | +€7,667 | |
| Profit (loss) for the period | 9904 | -€6,833 | €833 | +€7,667 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,833 | €833 | +€7,667 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.