COELEMBIER & CO: 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.
COELEMBIER & CO
Largest movements
- Cash -€286,213
down €286,213 (-68.6%), from €417,438 to €131,225
mainly Investment in fixed assets (net) (-€231,403) and Receivables within one year (-€142,877)
- Tangible fixed assets +€143,383
up €143,383 (+23.6%), from €608,075 to €751,458
of which Land and buildings: +€169,775
- Receivables within one year +€142,877
up €142,877 (+50.6%), from €282,090 to €424,968
of which Other amounts receivable: +€133,575
- Reserves +€16,197
up €16,197 (+1.8%), from €911,664 to €927,861
of which Distributable reserves: +€58,039
- Provisions -€13,948
down €13,948 (-6.2%), from €225,109 to €211,162
- Gross operating margin -€24,828
down €24,828 (-16.4%), from €150,994 to €126,166
- Financial income -€9,860
down €9,860 (-51.9%), from €19,011 to €9,151
- Depreciation +€4,938
up €4,938 (+5.9%), from €83,082 to €88,020
- Taxes -€2,009
down €2,009 (-9.8%), from €20,549 to €18,540
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,321,749 | €1,322,366 | +€617 | 0.0% |
| Fixed assets | 21/28 | €611,975 | €755,358 | +€143,383 | +23.4% |
| Tangible fixed assets | 22/27 | €608,075 | €751,458 | +€143,383 | +23.6% |
| Land and buildings | 22 | €448,368 | €618,144 | +€169,775 | +37.9% |
| Plant, machinery and equipment | 23 | €159,707 | €133,314 | -€26,393 | -16.5% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €709,774 | €567,008 | -€142,766 | -20.1% |
| Amounts receivable within one year | 40/41 | €282,090 | €424,968 | +€142,877 | +50.6% |
| Trade receivables | 40 | €28,051 | €37,353 | +€9,302 | +33.2% |
| Other amounts receivable | 41 | €254,039 | €387,614 | +€133,575 | +52.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €417,438 | €131,225 | -€286,213 | -68.6% |
| Deferred charges and accrued income | 490/1 | €10,246 | €10,815 | +€570 | +5.6% |
| Total equity and liabilities | 10/49 | €1,321,749 | €1,322,366 | +€617 | 0.0% |
| Equity | 10/15 | €1,041,808 | €1,058,005 | +€16,197 | +1.6% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €911,664 | €927,861 | +€16,197 | +1.8% |
| Non-distributable reserves | 130/1 | €13,014 | €13,014 | = | 0.0% |
| Legal reserve | 130 | €13,014 | €13,014 | = | 0.0% |
| Tax-exempt reserves | 132 | €691,289 | €649,446 | -€41,843 | -6.1% |
| Distributable reserves | 133 | €207,361 | €265,400 | +€58,039 | +28.0% |
| Provisions and deferred taxes | 16 | €225,109 | €211,162 | -€13,948 | -6.2% |
| Deferred taxes | 168 | €225,109 | €211,162 | -€13,948 | -6.2% |
| Amounts payable | 17/49 | €54,831 | €53,199 | -€1,632 | -3.0% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,716 | €7,083 | -€1,633 | -18.7% |
| Trade debts | 44 | €3,279 | €5,581 | +€2,303 | +70.2% |
| Suppliers | 440/4 | €3,279 | €5,581 | +€2,303 | +70.2% |
| Taxes, remuneration and social security | 45 | €5,100 | €1,500 | -€3,600 | -70.6% |
| Taxes | 450/3 | €5,100 | €1,500 | -€3,600 | -70.6% |
| Other amounts payable | 47/48 | €338 | €2 | -€336 | -99.4% |
| Accrued charges and deferred income | 492/3 | €6,115 | €6,116 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,082 | €88,020 | +€4,938 | +5.9% |
| Other operating charges | 640/8 | €25,205 | €26,334 | +€1,129 | +4.5% |
| Gross operating margin | 9900 | €150,994 | €126,166 | -€24,828 | -16.4% |
| Operating profit (loss) | 9901 | €42,707 | €11,812 | -€30,895 | -72.3% |
| Financial income | 75/76B | €19,011 | €9,151 | -€9,860 | -51.9% |
| Recurring financial income | 75 | €19,011 | €9,151 | -€9,860 | -51.9% |
| Financial charges | 65/66B | €389 | €174 | -€215 | -55.2% |
| Recurring financial charges | 65 | €389 | €174 | -€215 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €61,329 | €20,789 | -€40,540 | -66.1% |
| Transfer from deferred taxes | 780 | €9,295 | €13,948 | +€4,653 | +50.1% |
| Income taxes | 67/77 | €20,549 | €18,540 | -€2,009 | -9.8% |
| Profit (loss) for the period | 9904 | €50,076 | €16,197 | -€33,879 | -67.7% |
| Transfer from tax-exempt reserves | 789 | €27,885 | €41,843 | +€13,958 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,960 | €58,039 | -€19,921 | -25.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.