Cooman & 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.
Cooman & Co
Largest movements
- Tangible fixed assets -€15,046
down €15,046 (-62.8%), from €23,957 to €8,911
of which Furniture and vehicles: -€14,358
- Receivables within one year +€3,595
up €3,595 (+47.1%), from €7,634 to €11,230
of which Other amounts receivable: +€4,836
- Reserves -€6,989
down €6,989 (-38.4%), from €18,185 to €11,196
of which Distributable reserves: -€6,989
- Current portion of long-term debt -€2,149
no longer reported in 2025 (was €2,149)
- Other debts -€1,857
no longer reported in 2025 (was €1,857)
- Tax, wage and social debts -€554
down €554 (-36.9%), from €1,500 to €946
- Gross operating margin -€9,437
down €9,437 (-24.1%), from €39,145 to €29,708
- Depreciation -€2,107
down €2,107 (-11.2%), from €18,776 to €16,669
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 | €42,435 | €30,855 | -€11,581 | -27.3% |
| Fixed assets | 21/28 | €23,957 | €8,911 | -€15,046 | -62.8% |
| Tangible fixed assets | 22/27 | €23,957 | €8,911 | -€15,046 | -62.8% |
| Plant, machinery and equipment | 23 | €1,418 | €730 | -€688 | -48.5% |
| Furniture and vehicles | 24 | €22,539 | €8,181 | -€14,358 | -63.7% |
| Current assets | 29/58 | €18,478 | €21,944 | +€3,465 | +18.8% |
| Amounts receivable within one year | 40/41 | €7,634 | €11,230 | +€3,595 | +47.1% |
| Trade receivables | 40 | €2,878 | €1,637 | -€1,241 | -43.1% |
| Other amounts receivable | 41 | €4,756 | €9,593 | +€4,836 | +102% |
| Cash at bank and in hand | 54/58 | €10,844 | €10,714 | -€130 | -1.2% |
| Total equity and liabilities | 10/49 | €42,435 | €30,855 | -€11,581 | -27.3% |
| Equity | 10/15 | €36,785 | €29,796 | -€6,989 | -19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,185 | €11,196 | -€6,989 | -38.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,314 | €1,314 | = | 0.0% |
| Distributable reserves | 133 | €15,011 | €8,022 | -€6,989 | -46.6% |
| Amounts payable | 17/49 | €5,650 | €1,058 | -€4,592 | -81.3% |
| Amounts payable within one year | 42/48 | €5,650 | €1,058 | -€4,592 | -81.3% |
| Current portion of amounts payable after more than one year | 42 | €2,149 | - | -€2,149 | |
| Trade debts | 44 | €144 | €112 | -€32 | -21.9% |
| Suppliers | 440/4 | €144 | €112 | -€32 | -21.9% |
| Taxes, remuneration and social security | 45 | €1,500 | €946 | -€554 | -36.9% |
| Taxes | 450/3 | €1,500 | €946 | -€554 | -36.9% |
| Other amounts payable | 47/48 | €1,857 | - | -€1,857 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,776 | €16,669 | -€2,107 | -11.2% |
| Other operating charges | 640/8 | €487 | €500 | +€12 | +2.5% |
| Gross operating margin | 9900 | €39,145 | €29,708 | -€9,437 | -24.1% |
| Operating profit (loss) | 9901 | €19,882 | €12,539 | -€7,343 | -36.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €224 | €215 | -€9 | -4.2% |
| Recurring financial charges | 65 | €224 | €215 | -€9 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €19,658 | €12,326 | -€7,333 | -37.3% |
| Income taxes | 67/77 | €4,244 | €4,304 | +€60 | +1.4% |
| Profit (loss) for the period | 9904 | €15,415 | €8,022 | -€7,393 | -48.0% |
| Transfer to tax-exempt reserves | 689 | €404 | - | -€404 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,011 | €8,022 | -€6,989 | -46.6% |
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 26 October 2026 via checked.be.