COENE CONSULTING: 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.
COENE CONSULTING
Largest movements
- Cash +€14,915
up €14,915 (+13.1%), from €113,647 to €128,562
mainly Net result for the year (+€31,887) and Depreciation (+€10,784)
- Receivables within one year +€12,297
new in 2025: €12,297
- Tangible fixed assets -€10,784
down €10,784 (-33.8%), from €31,892 to €21,107
of which Furniture and vehicles: -€10,328
- Profit (loss) carried forward +€31,887
up €31,887 (+43.3%), from €73,705 to €105,591
- Other debts -€8,487
down €8,487 (-20.1%), from €42,201 to €33,714
- Tax, wage and social debts -€6,621
down €6,621 (-23.2%), from €28,520 to €21,899
- Financial charges -€1,352
down €1,352 (-33.5%), from €4,030 to €2,678
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.
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 | €147,776 | €164,314 | +€16,538 | +11.2% |
| Fixed assets | 21/28 | €31,932 | €21,147 | -€10,784 | -33.8% |
| Tangible fixed assets | 22/27 | €31,892 | €21,107 | -€10,784 | -33.8% |
| Plant, machinery and equipment | 23 | €1,383 | €926 | -€457 | -33.0% |
| Furniture and vehicles | 24 | €30,509 | €20,181 | -€10,328 | -33.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €115,845 | €143,167 | +€27,322 | +23.6% |
| Amounts receivable within one year | 40/41 | - | €12,297 | +€12,297 | |
| Trade receivables | 40 | - | €12,297 | +€12,297 | |
| Cash at bank and in hand | 54/58 | €113,647 | €128,562 | +€14,915 | +13.1% |
| Deferred charges and accrued income | 490/1 | €2,198 | €2,308 | +€110 | +5.0% |
| Total equity and liabilities | 10/49 | €147,776 | €164,314 | +€16,538 | +11.2% |
| Equity | 10/15 | €76,705 | €108,591 | +€31,887 | +41.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,705 | €105,591 | +€31,887 | +43.3% |
| Amounts payable | 17/49 | €71,072 | €55,723 | -€15,349 | -21.6% |
| Amounts payable within one year | 42/48 | €71,072 | €55,723 | -€15,349 | -21.6% |
| Trade debts | 44 | €351 | €110 | -€241 | -68.6% |
| Suppliers | 440/4 | €351 | €110 | -€241 | -68.6% |
| Taxes, remuneration and social security | 45 | €28,520 | €21,899 | -€6,621 | -23.2% |
| Taxes | 450/3 | €28,520 | €21,899 | -€6,621 | -23.2% |
| Other amounts payable | 47/48 | €42,201 | €33,714 | -€8,487 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,429 | €10,784 | +€355 | +3.4% |
| Other operating charges | 640/8 | €141 | €607 | +€467 | +332% |
| Gross operating margin | 9900 | €54,513 | €54,109 | -€404 | -0.7% |
| Operating profit (loss) | 9901 | €43,943 | €42,717 | -€1,226 | -2.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,030 | €2,678 | -€1,352 | -33.5% |
| Recurring financial charges | 65 | €4,030 | €2,678 | -€1,352 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €39,914 | €40,039 | +€125 | +0.3% |
| Income taxes | 67/77 | €8,143 | €8,153 | +€9 | +0.1% |
| Profit (loss) for the period | 9904 | €31,771 | €31,887 | +€116 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,771 | €31,887 | +€116 | +0.4% |
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 19 October 2026 via checked.be.