COAST MANAGEMENT & CONSTRUCT: 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.
COAST MANAGEMENT & CONSTRUCT
Largest movements
- Stocks and contracts -€308,479
down €308,479 (-11.8%), from €2.6m to €2.3m
- Receivables within one year -€217,016
down €217,016 (-37.8%), from €574,429 to €357,413
of which Trade receivables: -€222,460
- Deferred charges and accrued income +€73,199
up €73,199 (+1380.4%), from €5,303 to €78,501
- Trade debts -€609,613
down €609,613 (-95.9%), from €635,410 to €25,797
- Debts after one year -€312,097
down €312,097 (-8.1%), from €3.8m to €3.5m
of which Financial debts: -€312,097
- Other debts +€179,271
up €179,271 (+66.3%), from €270,556 to €449,827
- Current portion of long-term debt +€135,937
up €135,937 (+162.3%), from €83,735 to €219,671
- Profit (loss) carried forward +€54,331
up €54,331 (+12.2%), from €446,298 to €500,629
- Financial income +€230,034
up €230,034 (+56336.7%), from €408 to €230,442
- Financial charges +€142,012
up €142,012 (+1896.5%), from €7,488 to €149,500
- Other operating charges +€20,913
up €20,913 (+229.1%), from €9,129 to €30,042
- Taxes +€16,492
up €16,492 (+160.6%), from €10,271 to €26,763
- Gross operating margin -€13,869
down €13,869 (-14.5%), from €95,890 to €82,021
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 | €5,356,197 | €4,817,413 | -€538,783 | -10.1% |
| Fixed assets | 21/28 | €1,417,246 | €1,365,419 | -€51,827 | -3.7% |
| Tangible fixed assets | 22/27 | €1,194,366 | €1,142,539 | -€51,827 | -4.3% |
| Land and buildings | 22 | €1,188,327 | €1,137,443 | -€50,884 | -4.3% |
| Furniture and vehicles | 24 | €6,039 | €5,096 | -€943 | -15.6% |
| Financial fixed assets | 28 | €222,880 | €222,880 | = | 0.0% |
| Current assets | 29/58 | €3,938,951 | €3,451,995 | -€486,956 | -12.4% |
| Stocks and contracts in progress | 3 | €2,616,595 | €2,308,115 | -€308,479 | -11.8% |
| Contracts in progress | 37 | €2,616,595 | €2,308,115 | -€308,479 | -11.8% |
| Amounts receivable within one year | 40/41 | €574,429 | €357,413 | -€217,016 | -37.8% |
| Trade receivables | 40 | €527,455 | €304,995 | -€222,460 | -42.2% |
| Other amounts receivable | 41 | €46,974 | €52,418 | +€5,445 | +11.6% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €442,625 | €407,965 | -€34,660 | -7.8% |
| Deferred charges and accrued income | 490/1 | €5,303 | €78,501 | +€73,199 | +1380.4% |
| Total equity and liabilities | 10/49 | €5,356,197 | €4,817,413 | -€538,783 | -10.1% |
| Equity | 10/15 | €501,298 | €555,629 | +€54,331 | +10.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €446,298 | €500,629 | +€54,331 | +12.2% |
| Amounts payable | 17/49 | €4,854,898 | €4,261,784 | -€593,114 | -12.2% |
| Amounts payable after more than one year | 17 | €3,842,331 | €3,530,235 | -€312,097 | -8.1% |
| Financial debts | 170/4 | €3,841,331 | €3,529,235 | -€312,097 | -8.1% |
| Advances received on contracts in progress | 176 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 178/9 | - | €1,000 | +€1,000 | |
| Amounts payable within one year | 42/48 | €1,008,114 | €715,324 | -€292,790 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €83,735 | €219,671 | +€135,937 | +162.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €635,410 | €25,797 | -€609,613 | -95.9% |
| Suppliers | 440/4 | €635,410 | €25,797 | -€609,613 | -95.9% |
| Taxes, remuneration and social security | 45 | €18,412 | €20,029 | +€1,616 | +8.8% |
| Taxes | 450/3 | €18,412 | €20,029 | +€1,616 | +8.8% |
| Other amounts payable | 47/48 | €270,556 | €449,827 | +€179,271 | +66.3% |
| Accrued charges and deferred income | 492/3 | €4,453 | €16,226 | +€11,772 | +264.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,412 | €51,827 | +€2,415 | +4.9% |
| Other operating charges | 640/8 | €9,129 | €30,042 | +€20,913 | +229.1% |
| Gross operating margin | 9900 | €95,890 | €82,021 | -€13,869 | -14.5% |
| Operating profit (loss) | 9901 | €37,349 | €151 | -€37,197 | -99.6% |
| Financial income | 75/76B | €408 | €230,442 | +€230,034 | +56336.7% |
| Recurring financial income | 75 | €408 | €230,442 | +€230,034 | +56336.7% |
| Financial charges | 65/66B | €7,488 | €149,500 | +€142,012 | +1896.5% |
| Recurring financial charges | 65 | €7,488 | €149,500 | +€142,012 | +1896.5% |
| Profit (loss) for the period before taxes | 9903 | €30,269 | €81,093 | +€50,825 | +167.9% |
| Income taxes | 67/77 | €10,271 | €26,763 | +€16,492 | +160.6% |
| Profit (loss) for the period | 9904 | €19,997 | €54,331 | +€34,333 | +171.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,997 | €54,331 | +€34,333 | +171.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.