COMAN GROUP: 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.
COMAN GROUP
Largest movements
- Receivables within one year +€6,622
up €6,622 (+641.9%), from €1,032 to €7,654
of which Trade receivables: +€6,618
- Cash -€452
down €452 (-71.0%), from €637 to €185
mainly Receivables within one year (-€6,622) and Other debts (-€422)
- Tangible fixed assets -€375
down €375 (-21.4%), from €1,752 to €1,378
- Profit (loss) carried forward +€5,126
up €5,126 (+69.9%), from -€7,330 to -€2,204
- Trade debts +€1,090
up €1,090 (+8485.3%), from €13 to €1,103
- Other debts -€422
down €422 (-57.1%), from €738 to €316
- Gross operating margin +€9,519
up €9,519, from -€3,843 to €5,675
- Other operating charges -€324
down €324 (-83.6%), from €387 to €63
- Depreciation +€253
up €253 (+207.6%), from €122 to €375
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 | €3,421 | €9,216 | +€5,795 | +169.4% |
| Fixed assets | 21/28 | €1,752 | €1,378 | -€375 | -21.4% |
| Tangible fixed assets | 22/27 | €1,752 | €1,378 | -€375 | -21.4% |
| Furniture and vehicles | 24 | €1,752 | €1,378 | -€375 | -21.4% |
| Current assets | 29/58 | €1,668 | €7,839 | +€6,170 | +369.8% |
| Amounts receivable within one year | 40/41 | €1,032 | €7,654 | +€6,622 | +641.9% |
| Trade receivables | 40 | €882 | €7,500 | +€6,618 | +750.0% |
| Other amounts receivable | 41 | €149 | €154 | +€5 | +3.1% |
| Cash at bank and in hand | 54/58 | €637 | €185 | -€452 | -71.0% |
| Total equity and liabilities | 10/49 | €3,421 | €9,216 | +€5,795 | +169.4% |
| Equity | 10/15 | €2,670 | €7,796 | +€5,126 | +192.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,330 | -€2,204 | +€5,126 | +69.9% |
| Amounts payable | 17/49 | €751 | €1,420 | +€669 | +89.1% |
| Amounts payable within one year | 42/48 | €751 | €1,420 | +€669 | +89.1% |
| Trade debts | 44 | €13 | €1,103 | +€1,090 | +8485.3% |
| Suppliers | 440/4 | €13 | €1,103 | +€1,090 | +8485.3% |
| Other amounts payable | 47/48 | €738 | €316 | -€422 | -57.1% |
| Non-recurring operating income | 76A | - | €565 | +€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122 | €375 | +€253 | +207.6% |
| Other operating charges | 640/8 | €387 | €63 | -€324 | -83.6% |
| Gross operating margin | 9900 | -€3,843 | €5,675 | +€9,519 | |
| Operating profit (loss) | 9901 | -€4,353 | €5,237 | +€9,590 | |
| Financial charges | 65/66B | €98 | €111 | +€13 | +13.4% |
| Recurring financial charges | 65 | €98 | €111 | +€13 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,450 | €5,126 | +€9,577 | |
| Profit (loss) for the period | 9904 | -€4,450 | €5,126 | +€9,577 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,450 | €5,126 | +€9,577 |
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 1 October 2026 via checked.be.