Cobrus Consulting: what changed
Cobrus Consulting
Largest movements
- Cash -€140,256
down €140,256 (-80.7%), from €173,824 to €33,567
mainly Contributions, distributions and other (-€299,450) and Tax, wage and social debts (-€156,146)
- Receivables within one year -€66,157
down €66,157 (-100%), from €66,157 to €0
of which Trade receivables: -€66,157
- Tangible fixed assets -€30,688
down €30,688 (-100%), from €30,688 to €0
- Tax, wage and social debts -€156,146
down €156,146 (-87.4%), from €178,620 to €22,474
of which Taxes: -€153,007
- Reserves -€118,450
down €118,450 (-66.0%), from €179,450 to €61,000
- Other debts +€35,584
up €35,584 (+25.2%), from €141,320 to €176,904
- Depreciation -€15,037
down €15,037 (-100%), from €15,037 to €0
- Gross operating margin -€11,440
down €11,440 (-4.5%), from €256,312 to €244,872
- Financial income -€4,315
down €4,315 (-100.0%), from €4,315 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €507,495 | €269,732 | -€237,763 | -46.9% |
| Fixed assets | 21/28 | €266,852 | €236,164 | -€30,688 | -11.5% |
| Tangible fixed assets | 22/27 | €30,688 | €0 | -€30,688 | -100% |
| Furniture and vehicles | 24 | €30,688 | €0 | -€30,688 | -100% |
| Financial fixed assets | 28 | €236,164 | €236,164 | = | 0.0% |
| Current assets | 29/58 | €240,643 | €33,567 | -€207,076 | -86.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €66,157 | €0 | -€66,157 | -100% |
| Trade receivables | 40 | €66,157 | €0 | -€66,157 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €173,824 | €33,567 | -€140,256 | -80.7% |
| Deferred charges and accrued income | 490/1 | €663 | €0 | -€663 | -100% |
| Total equity and liabilities | 10/49 | €507,495 | €269,732 | -€237,763 | -46.9% |
| Equity | 10/15 | €184,467 | €66,029 | -€118,439 | -64.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €179,450 | €61,000 | -€118,450 | -66.0% |
| Distributable reserves | 133 | €179,450 | €61,000 | -€118,450 | -66.0% |
| Profit (loss) carried forward | 14 | €17 | €29 | +€11 | +65.4% |
| Amounts payable | 17/49 | €323,028 | €203,703 | -€119,325 | -36.9% |
| Amounts payable within one year | 42/48 | €322,478 | €203,703 | -€118,775 | -36.8% |
| Trade debts | 44 | €2,538 | €4,326 | +€1,788 | +70.4% |
| Suppliers | 440/4 | €2,538 | €4,326 | +€1,788 | +70.4% |
| Taxes, remuneration and social security | 45 | €178,620 | €22,474 | -€156,146 | -87.4% |
| Taxes | 450/3 | €175,481 | €22,474 | -€153,007 | -87.2% |
| Remuneration and social security | 454/9 | €3,139 | €0 | -€3,139 | -100% |
| Other amounts payable | 47/48 | €141,320 | €176,904 | +€35,584 | +25.2% |
| Accrued charges and deferred income | 492/3 | €550 | €0 | -€550 | -100% |
| Non-recurring operating income | 76A | - | €6,740 | +€6,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,037 | €0 | -€15,037 | -100% |
| Other operating charges | 640/8 | €1,248 | €415 | -€833 | -66.7% |
| Gross operating margin | 9900 | €256,312 | €244,872 | -€11,440 | -4.5% |
| Operating profit (loss) | 9901 | €240,028 | €244,457 | +€4,429 | +1.8% |
| Financial income | 75/76B | €4,315 | €0 | -€4,315 | -100.0% |
| Recurring financial income | 75 | €4,315 | €0 | -€4,315 | -100.0% |
| Financial charges | 65/66B | €691 | €222 | -€469 | -67.9% |
| Recurring financial charges | 65 | €691 | €222 | -€469 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | €243,652 | €244,235 | +€583 | +0.2% |
| Income taxes | 67/77 | €64,212 | €63,224 | -€988 | -1.5% |
| Profit (loss) for the period | 9904 | €179,440 | €181,011 | +€1,571 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €179,440 | €181,011 | +€1,571 | +0.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.