Coama: 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.
Coama
Largest movements
- Receivables within one year -€10,541
down €10,541 (-21.4%), from €49,318 to €38,777
of which Trade receivables: -€5,541
- Cash +€6,120
up €6,120 (+15798.0%), from €39 to €6,159
mainly Receivables within one year (+€10,541) and Depreciation (+€8,065)
- Tangible fixed assets -€1,066
down €1,066 (-14.4%), from €7,395 to €6,328
of which Furniture and vehicles: -€7,395
- Trade debts -€4,921
down €4,921 (-87.6%), from €5,615 to €694
of which Suppliers: -€5,007
- Tax, wage and social debts -€3,320
down €3,320 (-21.5%), from €15,460 to €12,140
of which Remuneration and social security: -€6,133
- Current portion of long-term debt +€2,049
up €2,049 (+48.4%), from €4,236 to €6,285
- Profit (loss) carried forward +€2,023
up €2,023 (+10.8%), from €18,710 to €20,734
- Debts after one year -€1,320
down €1,320 (-11.9%), from €11,132 to €9,813
- Financial charges +€717
up €717 (+69.5%), from €1,031 to €1,748
- Depreciation +€670
up €670 (+9.1%), from €7,395 to €8,065
- Gross operating margin -€509
down €509 (-3.7%), from €13,771 to €13,261
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 | €57,574 | €52,086 | -€5,487 | -9.5% |
| Fixed assets | 21/28 | €7,395 | €6,328 | -€1,066 | -14.4% |
| Tangible fixed assets | 22/27 | €7,395 | €6,328 | -€1,066 | -14.4% |
| Plant, machinery and equipment | 23 | - | €6,328 | +€6,328 | |
| Furniture and vehicles | 24 | €7,395 | - | -€7,395 | |
| Current assets | 29/58 | €50,179 | €45,758 | -€4,421 | -8.8% |
| Amounts receivable within one year | 40/41 | €49,318 | €38,777 | -€10,541 | -21.4% |
| Trade receivables | 40 | €16,318 | €10,777 | -€5,541 | -34.0% |
| Other amounts receivable | 41 | €33,000 | €28,000 | -€5,000 | -15.2% |
| Cash at bank and in hand | 54/58 | €39 | €6,159 | +€6,120 | +15798.0% |
| Deferred charges and accrued income | 490/1 | €822 | €822 | = | 0.0% |
| Total equity and liabilities | 10/49 | €57,574 | €52,086 | -€5,487 | -9.5% |
| Equity | 10/15 | €21,130 | €23,154 | +€2,023 | +9.6% |
| Contributions | 10/11 | €2,200 | €2,200 | = | 0.0% |
| Reserves | 13 | €220 | €220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €220 | €220 | = | 0.0% |
| Reserves not available under the articles | 1311 | €220 | €220 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,710 | €20,734 | +€2,023 | +10.8% |
| Amounts payable | 17/49 | €36,443 | €28,932 | -€7,511 | -20.6% |
| Amounts payable after more than one year | 17 | €11,132 | €9,813 | -€1,320 | -11.9% |
| Financial debts | 170/4 | €11,132 | €9,813 | -€1,320 | -11.9% |
| Amounts payable within one year | 42/48 | €25,311 | €19,120 | -€6,191 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €4,236 | €6,285 | +€2,049 | +48.4% |
| Trade debts | 44 | €5,615 | €694 | -€4,921 | -87.6% |
| Suppliers | 440/4 | €5,422 | €415 | -€5,007 | -92.4% |
| Bills of exchange payable | 441 | €193 | €280 | +€86 | +44.6% |
| Taxes, remuneration and social security | 45 | €15,460 | €12,140 | -€3,320 | -21.5% |
| Taxes | 450/3 | €9,327 | €12,140 | +€2,813 | +30.2% |
| Remuneration and social security | 454/9 | €6,133 | - | -€6,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,395 | €8,065 | +€670 | +9.1% |
| Other operating charges | 640/8 | €327 | €292 | -€36 | -10.9% |
| Gross operating margin | 9900 | €13,771 | €13,261 | -€509 | -3.7% |
| Operating profit (loss) | 9901 | €6,049 | €4,905 | -€1,144 | -18.9% |
| Financial charges | 65/66B | €1,031 | €1,748 | +€717 | +69.5% |
| Recurring financial charges | 65 | €1,031 | €1,748 | +€717 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €5,017 | €3,156 | -€1,861 | -37.1% |
| Income taxes | 67/77 | €1,215 | €1,133 | -€83 | -6.8% |
| Profit (loss) for the period | 9904 | €3,802 | €2,023 | -€1,778 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,802 | €2,023 | -€1,778 | -46.8% |
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 29 September 2026 via checked.be.