COIMGEST: 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.
COIMGEST
Largest movements
- Tangible fixed assets -€27,545
down €27,545 (-76.9%), from €35,802 to €8,257
of which Furniture and vehicles: -€27,013
- Deferred charges and accrued income -€4,999
down €4,999 (-74.0%), from €6,751 to €1,752
- Receivables within one year -€2,418
down €2,418 (-17.4%), from €13,870 to €11,452
of which Other amounts receivable: -€7,664
- Other debts -€21,633
down €21,633 (-46.4%), from €46,633 to €25,000
- Debts after one year -€9,922
down €9,922 (-25.3%), from €39,268 to €29,346
- Tax, wage and social debts +€7,681
up €7,681 (+554.7%), from €1,385 to €9,066
of which Taxes: +€5,181
- Trade debts -€5,939
down €5,939 (-52.1%), from €11,403 to €5,464
- Profit (loss) carried forward -€4,446
down €4,446 (-15.1%), from €29,487 to €25,040
- Gross operating margin -€9,980
down €9,980 (-27.0%), from €36,968 to €26,988
- Financial income -€3,570
down €3,570 (-100.0%), from €3,570 to €0
- Depreciation -€1,917
down €1,917 (-6.5%), from €29,462 to €27,545
- Taxes -€1,902
down €1,902 (-58.9%), from €3,228 to €1,325
- Financial charges -€1,777
down €1,777 (-86.9%), from €2,044 to €267
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 | €176,235 | €141,976 | -€34,259 | -19.4% |
| Fixed assets | 21/28 | €154,382 | €126,837 | -€27,545 | -17.8% |
| Tangible fixed assets | 22/27 | €35,802 | €8,257 | -€27,545 | -76.9% |
| Plant, machinery and equipment | 23 | €1,759 | €1,227 | -€532 | -30.2% |
| Furniture and vehicles | 24 | €34,043 | €7,030 | -€27,013 | -79.4% |
| Financial fixed assets | 28 | €118,580 | €118,580 | = | 0.0% |
| Current assets | 29/58 | €21,853 | €15,138 | -€6,714 | -30.7% |
| Amounts receivable within one year | 40/41 | €13,870 | €11,452 | -€2,418 | -17.4% |
| Trade receivables | 40 | €5,781 | €11,027 | +€5,246 | +90.8% |
| Other amounts receivable | 41 | €8,089 | €425 | -€7,664 | -94.7% |
| Cash at bank and in hand | 54/58 | €1,232 | €1,934 | +€702 | +57.0% |
| Deferred charges and accrued income | 490/1 | €6,751 | €1,752 | -€4,999 | -74.0% |
| Total equity and liabilities | 10/49 | €176,235 | €141,976 | -€34,259 | -19.4% |
| Equity | 10/15 | €77,547 | €73,100 | -€4,446 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,487 | €25,040 | -€4,446 | -15.1% |
| Amounts payable | 17/49 | €98,688 | €68,875 | -€29,813 | -30.2% |
| Amounts payable after more than one year | 17 | €39,268 | €29,346 | -€9,922 | -25.3% |
| Other amounts payable | 178/9 | €39,268 | €29,346 | -€9,922 | -25.3% |
| Amounts payable within one year | 42/48 | €59,420 | €39,530 | -€19,891 | -33.5% |
| Trade debts | 44 | €11,403 | €5,464 | -€5,939 | -52.1% |
| Suppliers | 440/4 | €11,403 | €5,464 | -€5,939 | -52.1% |
| Taxes, remuneration and social security | 45 | €1,385 | €9,066 | +€7,681 | +554.7% |
| Taxes | 450/3 | €1,385 | €6,566 | +€5,181 | +374.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €46,633 | €25,000 | -€21,633 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,462 | €27,545 | -€1,917 | -6.5% |
| Other operating charges | 640/8 | €1,776 | €2,297 | +€521 | +29.3% |
| Gross operating margin | 9900 | €36,968 | €26,988 | -€9,980 | -27.0% |
| Operating profit (loss) | 9901 | €5,730 | -€2,854 | -€8,584 | |
| Financial income | 75/76B | €3,570 | €0 | -€3,570 | -100.0% |
| Recurring financial income | 75 | €3,570 | €0 | -€3,570 | -100.0% |
| Financial charges | 65/66B | €2,044 | €267 | -€1,777 | -86.9% |
| Recurring financial charges | 65 | €2,044 | €267 | -€1,777 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €7,256 | -€3,121 | -€10,377 | |
| Income taxes | 67/77 | €3,228 | €1,325 | -€1,902 | -58.9% |
| Profit (loss) for the period | 9904 | €4,029 | -€4,446 | -€8,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,029 | -€4,446 | -€8,475 |
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 10 October 2026 via checked.be.