COS ALBA: 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.
COS ALBA
Largest movements
- Tangible fixed assets -€20,182
down €20,182 (-5.5%), from €365,177 to €344,996
of which Land and buildings: -€10,476
- Receivables within one year +€4,275
up €4,275 (+1,069%), from €400 to €4,675
- Profit (loss) carried forward -€7,065
down €7,065 (-2.2%), from -€315,801 to -€322,866
- Reserves -€4,101
down €4,101 (-4.5%), from €91,583 to €87,482
- Gross operating margin +€4,739
up €4,739 (+44.0%), from €10,772 to €15,510
- Depreciation -€638
down €638 (-2.6%), from €24,170 to €23,532
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,730 | €356,825 | -€15,905 | -4.3% |
| Fixed assets | 21/28 | €365,177 | €344,996 | -€20,182 | -5.5% |
| Tangible fixed assets | 22/27 | €365,177 | €344,996 | -€20,182 | -5.5% |
| Land and buildings | 22 | €281,709 | €271,233 | -€10,476 | -3.7% |
| Plant, machinery and equipment | 23 | €83,308 | €73,763 | -€9,546 | -11.5% |
| Furniture and vehicles | 24 | €160 | - | -€160 | |
| Current assets | 29/58 | €7,553 | €11,830 | +€4,276 | +56.6% |
| Amounts receivable within one year | 40/41 | €400 | €4,675 | +€4,275 | +1,069% |
| Other amounts receivable | 41 | €400 | €4,675 | +€4,275 | +1,069% |
| Cash at bank and in hand | 54/58 | €1,971 | €1,709 | -€263 | -13.3% |
| Deferred charges and accrued income | 490/1 | €5,182 | €5,445 | +€264 | +5.1% |
| Total equity and liabilities | 10/49 | €372,730 | €356,825 | -€15,905 | -4.3% |
| Equity | 10/15 | €320,782 | €309,616 | -€11,166 | -3.5% |
| Contributions | 10/11 | €545,000 | €545,000 | = | 0.0% |
| Reserves | 13 | €91,583 | €87,482 | -€4,101 | -4.5% |
| Tax-exempt reserves | 132 | €91,583 | €87,482 | -€4,101 | -4.5% |
| Profit (loss) carried forward | 14 | -€315,801 | -€322,866 | -€7,065 | -2.2% |
| Provisions and deferred taxes | 16 | €47,158 | €45,047 | -€2,112 | -4.5% |
| Deferred taxes | 168 | €47,158 | €45,047 | -€2,112 | -4.5% |
| Amounts payable | 17/49 | €4,790 | €2,162 | -€2,628 | -54.9% |
| Amounts payable within one year | 42/48 | €4,790 | €2,162 | -€2,628 | -54.9% |
| Trade debts | 44 | €1,566 | €900 | -€666 | -42.5% |
| Suppliers | 440/4 | €1,566 | €900 | -€666 | -42.5% |
| Other amounts payable | 47/48 | €3,225 | €1,262 | -€1,962 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,170 | €23,532 | -€638 | -2.6% |
| Other operating charges | 640/8 | €5,216 | €5,215 | -€2 | 0.0% |
| Gross operating margin | 9900 | €10,772 | €15,510 | +€4,739 | +44.0% |
| Operating profit (loss) | 9901 | -€18,615 | -€13,236 | +€5,379 | +28.9% |
| Financial income | 75/76B | €1 | €0 | -€0 | -76.4% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -76.4% |
| Financial charges | 65/66B | €2 | €41 | +€39 | +2,166% |
| Recurring financial charges | 65 | €2 | €41 | +€39 | +2,166% |
| Profit (loss) for the period before taxes | 9903 | -€18,616 | -€13,277 | +€5,339 | +28.7% |
| Transfer from deferred taxes | 780 | €2,112 | €2,112 | = | 0.0% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€16,504 | -€11,166 | +€5,339 | +32.3% |
| Transfer from tax-exempt reserves | 789 | €4,101 | €4,101 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,404 | -€7,065 | +€5,339 | +43.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.