COBROU: 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.
COBROU
Largest movements
- Tangible fixed assets -€46,331
down €46,331 (-7.6%), from €607,207 to €560,875
of which Land and buildings: -€51,655
- Debts after one year -€64,563
down €64,563 (-15.3%), from €422,858 to €358,295
of which Financial debts: -€84,563
- Profit (loss) carried forward +€13,007
up €13,007 (+75.9%), from -€17,130 to -€4,124
- Trade debts -€6,519
down €6,519 (-48.2%), from €13,514 to €6,995
- Gross operating margin +€11,635
up €11,635 (+14.5%), from €80,164 to €91,799
- Taxes +€2,438
up €2,438 (+104.3%), from €2,338 to €4,777
- Financial charges -€1,076
down €1,076 (-9.6%), from €11,267 to €10,191
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €615,624 | €568,625 | -€46,999 | -7.6% |
| Fixed assets | 21/28 | €607,207 | €560,875 | -€46,331 | -7.6% |
| Tangible fixed assets | 22/27 | €607,207 | €560,875 | -€46,331 | -7.6% |
| Land and buildings | 22 | €607,207 | €555,552 | -€51,655 | -8.5% |
| Furniture and vehicles | 24 | €0 | €5,323 | +€5,323 | |
| Current assets | 29/58 | €8,418 | €7,749 | -€668 | -7.9% |
| Cash at bank and in hand | 54/58 | €3,268 | €3,857 | +€589 | +18.0% |
| Deferred charges and accrued income | 490/1 | €5,149 | €3,892 | -€1,257 | -24.4% |
| Total equity and liabilities | 10/49 | €615,624 | €568,625 | -€46,999 | -7.6% |
| Equity | 10/15 | €45,870 | €58,876 | +€13,007 | +28.4% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,130 | -€4,124 | +€13,007 | +75.9% |
| Amounts payable | 17/49 | €569,755 | €509,749 | -€60,006 | -10.5% |
| Amounts payable after more than one year | 17 | €422,858 | €358,295 | -€64,563 | -15.3% |
| Financial debts | 170/4 | €372,858 | €288,295 | -€84,563 | -22.7% |
| Other amounts payable | 178/9 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Amounts payable within one year | 42/48 | €143,030 | €141,979 | -€1,051 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €86,573 | €86,655 | +€82 | +0.1% |
| Trade debts | 44 | €13,514 | €6,995 | -€6,519 | -48.2% |
| Suppliers | 440/4 | €13,514 | €6,995 | -€6,519 | -48.2% |
| Taxes, remuneration and social security | 45 | €2,300 | €4,700 | +€2,400 | +104.3% |
| Taxes | 450/3 | €2,300 | €4,700 | +€2,400 | +104.3% |
| Other amounts payable | 47/48 | €40,642 | €43,628 | +€2,986 | +7.3% |
| Accrued charges and deferred income | 492/3 | €3,867 | €9,475 | +€5,608 | +145.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,855 | €53,171 | -€683 | -1.3% |
| Other operating charges | 640/8 | €9,968 | €10,674 | +€706 | +7.1% |
| Gross operating margin | 9900 | €80,164 | €91,799 | +€11,635 | +14.5% |
| Operating profit (loss) | 9901 | €16,341 | €27,953 | +€11,612 | +71.1% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €11,267 | €10,191 | -€1,076 | -9.6% |
| Recurring financial charges | 65 | €11,267 | €10,191 | -€1,076 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €5,074 | €17,783 | +€12,709 | +250.5% |
| Income taxes | 67/77 | €2,338 | €4,777 | +€2,438 | +104.3% |
| Profit (loss) for the period | 9904 | €2,736 | €13,007 | +€10,271 | +375.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,736 | €13,007 | +€10,271 | +375.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.