COOMAN CONSTRUCT: 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.
COOMAN CONSTRUCT
Largest movements
- Receivables within one year +€120,553
up €120,553 (+43.6%), from €276,530 to €397,082
of which Trade receivables: +€106,321
- Stocks and contracts +€76,382
up €76,382 (+11.0%), from €694,849 to €771,231
of which Contracts in progress: +€74,700
- Cash -€41,115
down €41,115 (-41.0%), from €100,341 to €59,226
mainly Investment in fixed assets (net) (-€192,857) and Receivables within one year (-€120,553)
- Tangible fixed assets +€40,006
up €40,006 (+4.6%), from €864,639 to €904,645
of which Plant, machinery and equipment: +€133,483
- Reserves +€104,696
up €104,696 (+32.6%), from €321,613 to €426,309
of which Distributable reserves: +€104,696
- Trade debts +€52,073
up €52,073 (+23.0%), from €226,000 to €278,073
- Debts after one year +€45,600
up €45,600 (+6.5%), from €705,007 to €750,607
- Other debts -€31,768
down €31,768 (-37.4%), from €84,977 to €53,210
- Current portion of long-term debt +€22,881
up €22,881 (+4.0%), from €571,674 to €594,555
- Gross operating margin +€687,858
up €687,858 (+92.9%), from €740,773 to €1.4m
- Staff costs +€511,809
up €511,809 (+92.6%), from €552,881 to €1.1m
- Depreciation +€51,506
up €51,506 (+50.8%), from €101,344 to €152,850
- Taxes +€33,168
up €33,168 (+317.0%), from €10,464 to €43,632
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 | €1,938,327 | €2,140,076 | +€201,749 | +10.4% |
| Fixed assets | 21/28 | €866,334 | €906,340 | +€40,006 | +4.6% |
| Tangible fixed assets | 22/27 | €864,639 | €904,645 | +€40,006 | +4.6% |
| Land and buildings | 22 | €462,408 | €422,033 | -€40,376 | -8.7% |
| Plant, machinery and equipment | 23 | €111,462 | €244,945 | +€133,483 | +119.8% |
| Furniture and vehicles | 24 | €187,440 | €146,554 | -€40,885 | -21.8% |
| Leasing and similar rights | 25 | €103,329 | €91,113 | -€12,216 | -11.8% |
| Financial fixed assets | 28 | €1,695 | €1,695 | = | 0.0% |
| Current assets | 29/58 | €1,071,993 | €1,233,735 | +€161,742 | +15.1% |
| Stocks and contracts in progress | 3 | €694,849 | €771,231 | +€76,382 | +11.0% |
| Stocks | 30/36 | €9,549 | €11,231 | +€1,682 | +17.6% |
| Contracts in progress | 37 | €685,300 | €760,000 | +€74,700 | +10.9% |
| Amounts receivable within one year | 40/41 | €276,530 | €397,082 | +€120,553 | +43.6% |
| Trade receivables | 40 | €258,645 | €364,966 | +€106,321 | +41.1% |
| Other amounts receivable | 41 | €17,885 | €32,116 | +€14,231 | +79.6% |
| Current investments | 50/53 | €273 | €273 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,341 | €59,226 | -€41,115 | -41.0% |
| Deferred charges and accrued income | 490/1 | - | €5,923 | +€5,923 | |
| Total equity and liabilities | 10/49 | €1,938,327 | €2,140,076 | +€201,749 | +10.4% |
| Equity | 10/15 | €340,213 | €444,909 | +€104,696 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €321,613 | €426,309 | +€104,696 | +32.6% |
| 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 | €319,753 | €424,449 | +€104,696 | +32.7% |
| Amounts payable | 17/49 | €1,598,114 | €1,695,167 | +€97,053 | +6.1% |
| Amounts payable after more than one year | 17 | €705,007 | €750,607 | +€45,600 | +6.5% |
| Financial debts | 170/4 | €705,007 | €750,607 | +€45,600 | +6.5% |
| Amounts payable within one year | 42/48 | €893,107 | €936,660 | +€43,553 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €571,674 | €594,555 | +€22,881 | +4.0% |
| Trade debts | 44 | €226,000 | €278,073 | +€52,073 | +23.0% |
| Suppliers | 440/4 | €226,000 | €278,073 | +€52,073 | +23.0% |
| Taxes, remuneration and social security | 45 | €10,455 | €10,822 | +€366 | +3.5% |
| Taxes | 450/3 | €10,455 | €10,474 | +€18 | +0.2% |
| Remuneration and social security | 454/9 | - | €348 | +€348 | |
| Other amounts payable | 47/48 | €84,977 | €53,210 | -€31,768 | -37.4% |
| Accrued charges and deferred income | 492/3 | - | €7,900 | +€7,900 | |
| Remuneration, social security and pensions | 62 | €552,881 | €1,064,690 | +€511,809 | +92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,344 | €152,850 | +€51,506 | +50.8% |
| Other operating charges | 640/8 | €12,000 | €14,373 | +€2,373 | +19.8% |
| Non-recurring operating charges | 66A | €93 | - | -€93 | |
| Gross operating margin | 9900 | €740,773 | €1,428,632 | +€687,858 | +92.9% |
| Operating profit (loss) | 9901 | €74,455 | €196,719 | +€122,263 | +164.2% |
| Financial income | 75/76B | €3,629 | €52 | -€3,576 | -98.6% |
| Recurring financial income | 75 | €3,629 | €52 | -€3,576 | -98.6% |
| Financial charges | 65/66B | €46,503 | €48,443 | +€1,940 | +4.2% |
| Recurring financial charges | 65 | €46,503 | €48,443 | +€1,940 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €31,581 | €148,328 | +€116,746 | +369.7% |
| Income taxes | 67/77 | €10,464 | €43,632 | +€33,168 | +317.0% |
| Profit (loss) for the period | 9904 | €21,117 | €104,696 | +€83,579 | +395.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,117 | €104,696 | +€83,579 | +395.8% |
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 2 October 2026 via checked.be.