Cobrio: 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.
Cobrio
Largest movements
- Cash +€88,005
up €88,005 (+292.9%), from €30,047 to €118,052
mainly Net result for the year (+€123,205) and Current investments (+€30,000)
- Receivables within one year +€84,329
up €84,329 (+283.7%), from €29,724 to €114,053
of which Other amounts receivable: +€83,123
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Reserves +€123,205
up €123,205 (+181.7%), from €67,812 to €191,018
- Tax, wage and social debts +€19,872
up €19,872 (+95.4%), from €20,819 to €40,691
- Gross operating margin +€64,829
up €64,829 (+70.7%), from €91,635 to €156,465
- Taxes +€18,258
up €18,258 (+103.8%), from €17,596 to €35,854
- Financial income +€3,164
up €3,164 (+866.7%), from €365 to €3,529
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 | €91,666 | €234,465 | +€142,799 | +155.8% |
| Current assets | 29/58 | €91,666 | €234,465 | +€142,799 | +155.8% |
| Amounts receivable within one year | 40/41 | €29,724 | €114,053 | +€84,329 | +283.7% |
| Trade receivables | 40 | €17,677 | €18,883 | +€1,206 | +6.8% |
| Other amounts receivable | 41 | €12,047 | €95,170 | +€83,123 | +690.0% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €30,047 | €118,052 | +€88,005 | +292.9% |
| Deferred charges and accrued income | 490/1 | €1,894 | €2,360 | +€465 | +24.6% |
| Total equity and liabilities | 10/49 | €91,666 | €234,465 | +€142,799 | +155.8% |
| Equity | 10/15 | €69,812 | €193,018 | +€123,205 | +176.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €67,812 | €191,018 | +€123,205 | +181.7% |
| Distributable reserves | 133 | €67,812 | €191,018 | +€123,205 | +181.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €21,854 | €41,447 | +€19,594 | +89.7% |
| Amounts payable within one year | 42/48 | €21,854 | €41,447 | +€19,594 | +89.7% |
| Trade debts | 44 | €1,035 | €757 | -€278 | -26.9% |
| Suppliers | 440/4 | €1,035 | €757 | -€278 | -26.9% |
| Taxes, remuneration and social security | 45 | €20,819 | €40,691 | +€19,872 | +95.4% |
| Taxes | 450/3 | €20,819 | €40,691 | +€19,872 | +95.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €542 | €872 | +€330 | +60.8% |
| Gross operating margin | 9900 | €91,635 | €156,465 | +€64,829 | +70.7% |
| Operating profit (loss) | 9901 | €91,093 | €155,593 | +€64,500 | +70.8% |
| Financial income | 75/76B | €365 | €3,529 | +€3,164 | +866.7% |
| Recurring financial income | 75 | €365 | €3,529 | +€3,164 | +866.7% |
| Financial charges | 65/66B | €179 | €62 | -€116 | -65.0% |
| Recurring financial charges | 65 | €179 | €62 | -€116 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | €91,280 | €159,060 | +€67,780 | +74.3% |
| Income taxes | 67/77 | €17,596 | €35,854 | +€18,258 | +103.8% |
| Profit (loss) for the period | 9904 | €73,683 | €123,205 | +€49,522 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,683 | €123,205 | +€49,522 | +67.2% |
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.