Cofamar: 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.
What changed
Cofamar
NACE 47.300, Retail sale of automotive fuel
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€50,181
2024 · €12,870-€63,051
Equity
€238,124
2024 · €374,019-€135,895
Cash
€135,343
2024 · €130,054+€5,289
Balance sheet total
€351,650
2024 · €492,718-€141,068
Largest movements
Assets
- Receivables within one year -€144,498
down €144,498 (-68.8%), from €209,944 to €65,446
of which Other amounts receivable: -€102,802
- Cash +€5,289
up €5,289 (+4.1%), from €130,054 to €135,343
mainly Receivables within one year (+€144,498) and Depreciation (+€20,688)
Equity and liabilities
- Profit (loss) carried forward -€135,895
down €135,895 (-43.5%), from €312,569 to €176,674
- Current portion of long-term debt -€11,534
no longer reported in 2025 (was €11,534)
- Trade debts +€5,568
up €5,568 (+7.2%), from €77,502 to €83,070
Income statement
- Turnover -€405,360
down €405,360 (-12.4%), from €3.3m to €2.9m
- Purchases and services -€345,250
down €345,250 (-11.0%), from €3.1m to €2.8m
- Gross operating margin -€34,120
down €34,120 (-29.2%), from €116,798 to €82,678
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.
Result 2024
€12,870
Gross operating margin
-€34,120
Staff costs
-€28,693
Depreciation
+€3,810
Other operating charges
-€1,685
Financial income
-€5,305
Financial charges
-€949
Taxes
+€3,891
Result 2025
-€50,181
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€119,155
Investment
-€16,618
Financing
-€97,248
Cash 2024
€130,054
From operations (derived)
+€119,155
Net result for the year
-€50,181
Depreciation
+€20,688
Stocks and contracts
-€1,982
Receivables within one year
+€144,498
Smaller working-capital items
-€141
Trade debts
+€5,568
Other debts
+€705
Investment (derived)
-€16,618
Investment in fixed assets (net)
-€16,618
Financing
-€97,248
Current portion of long-term debt
-€11,534
Contributions, distributions and other
-€85,714
Cash 2025
€135,343
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €492,718 | €351,650 | -€141,068 | -28.6% |
| Fixed assets | 21/28 | €99,919 | €95,849 | -€4,070 | -4.1% |
| Tangible fixed assets | 22/27 | €99,764 | €95,694 | -€4,070 | -4.1% |
| Plant, machinery and equipment | 23 | €19,478 | €20,997 | +€1,519 | +7.8% |
| Furniture and vehicles | 24 | €1,671 | €779 | -€892 | -53.4% |
| Other tangible fixed assets | 26 | €78,615 | €73,919 | -€4,696 | -6.0% |
| Financial fixed assets | 28 | €155 | €155 | -€0 | -0.2% |
| Current assets | 29/58 | €392,799 | €255,801 | -€136,998 | -34.9% |
| Stocks and contracts in progress | 3 | €52,801 | €54,783 | +€1,982 | +3.8% |
| Stocks | 30/36 | €52,801 | €54,783 | +€1,982 | +3.8% |
| Amounts receivable within one year | 40/41 | €209,944 | €65,446 | -€144,498 | -68.8% |
| Trade receivables | 40 | €92,160 | €50,463 | -€41,697 | -45.2% |
| Other amounts receivable | 41 | €117,784 | €14,982 | -€102,802 | -87.3% |
| Cash at bank and in hand | 54/58 | €130,054 | €135,343 | +€5,289 | +4.1% |
| Deferred charges and accrued income | 490/1 | - | €229 | +€229 | |
| Total equity and liabilities | 10/49 | €492,718 | €351,650 | -€141,068 | -28.6% |
| Equity | 10/15 | €374,019 | €238,124 | -€135,895 | -36.3% |
| Contributions | 10/11 | €30,987 | €30,987 | -€0 | 0.0% |
| Contributions outside capital | 11 | €30,987 | - | -€30,987 | |
| Other | 1109/19 | €30,987 | - | -€30,987 | |
| Reserves | 13 | €27,721 | €27,721 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €9,296 | €9,296 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €9,296 | €6,197 | -€3,099 | -33.3% |
| Other | 1319 | - | €3,099 | +€3,099 | |
| Tax-exempt reserves | 132 | €18,425 | €18,425 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €312,569 | €176,674 | -€135,895 | -43.5% |
| Investment grants | 15 | €2,742 | €2,742 | +€0 | 0.0% |
| Amounts payable | 17/49 | €118,699 | €113,525 | -€5,174 | -4.4% |
| Amounts payable within one year | 42/48 | €118,699 | €113,525 | -€5,174 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €11,534 | - | -€11,534 | |
| Trade debts | 44 | €77,502 | €83,070 | +€5,568 | +7.2% |
| Suppliers | 440/4 | €77,502 | €83,070 | +€5,568 | +7.2% |
| Taxes, remuneration and social security | 45 | €29,663 | €29,751 | +€88 | +0.3% |
| Taxes | 450/3 | €22,761 | €23,384 | +€623 | +2.7% |
| Remuneration and social security | 454/9 | €6,902 | €6,367 | -€535 | -7.8% |
| Other amounts payable | 47/48 | - | €705 | +€705 | |
| Turnover | 70 | €3,262,196 | €2,856,836 | -€405,360 | -12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,145,398 | €2,800,148 | -€345,250 | -11.0% |
| Remuneration, social security and pensions | 62 | €59,899 | €88,592 | +€28,693 | +47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,498 | €20,688 | -€3,810 | -15.6% |
| Other operating charges | 640/8 | €17,127 | €18,812 | +€1,685 | +9.8% |
| Gross operating margin | 9900 | €116,798 | €82,678 | -€34,120 | -29.2% |
| Operating profit (loss) | 9901 | €15,274 | -€45,413 | -€60,687 | |
| Financial income | 75/76B | €5,330 | €25 | -€5,305 | -99.5% |
| Recurring financial income | 75 | €5,330 | €25 | -€5,305 | -99.5% |
| Financial charges | 65/66B | €3,843 | €4,792 | +€949 | +24.7% |
| Recurring financial charges | 65 | €3,843 | €4,792 | +€949 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €16,761 | -€50,181 | -€66,942 | |
| Income taxes | 67/77 | €3,891 | €0 | -€3,891 | -100% |
| Profit (loss) for the period | 9904 | €12,870 | -€50,181 | -€63,051 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,870 | -€50,181 | -€63,051 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.