COOMAN 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.
COOMAN CONSULTING
Largest movements
- Cash +€76,989
up €76,989 (+22.1%), from €349,001 to €425,990
mainly Net result for the year (+€75,986) and Receivables within one year (+€6,495)
- Receivables within one year -€6,495
down €6,495 (-19.0%), from €34,264 to €27,769
of which Trade receivables: -€6,657
- Reserves +€75,986
up €75,986 (+23.3%), from €325,677 to €401,663
- Gross operating margin +€17,070
up €17,070 (+18.7%), from €91,417 to €108,487
- Taxes +€8,172
up €8,172 (+40.2%), from €20,312 to €28,484
- Financial income -€2,130
down €2,130 (-49.3%), from €4,320 to €2,191
- Staff costs -€1,947
down €1,947 (-53.4%), from €3,643 to €1,696
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 | €389,461 | €456,895 | +€67,433 | +17.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,197 | €3,136 | -€3,061 | -49.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,012 | €2,951 | -€3,061 | -50.9% |
| Land and buildings | 22 | €1,910 | €655 | -€1,255 | -65.7% |
| Furniture and vehicles | 24 | €4,101 | €2,296 | -€1,805 | -44.0% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €383,265 | €453,759 | +€70,494 | +18.4% |
| Amounts receivable within one year | 40/41 | €34,264 | €27,769 | -€6,495 | -19.0% |
| Trade receivables | 40 | €34,238 | €27,581 | -€6,657 | -19.4% |
| Other amounts receivable | 41 | €25 | €188 | +€162 | +638% |
| Cash at bank and in hand | 54/58 | €349,001 | €425,990 | +€76,989 | +22.1% |
| Total equity and liabilities | 10/49 | €389,461 | €456,895 | +€67,433 | +17.3% |
| Equity | 10/15 | €335,111 | €411,097 | +€75,986 | +22.7% |
| Contributions | 10/11 | €9,434 | €9,434 | = | 0.0% |
| Reserves | 13 | €325,677 | €401,663 | +€75,986 | +23.3% |
| Distributable reserves | 133 | €325,677 | €401,663 | +€75,986 | +23.3% |
| Provisions and deferred taxes | 16 | €36,000 | €36,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €36,000 | €36,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €36,000 | €36,000 | = | 0.0% |
| Amounts payable | 17/49 | €18,351 | €9,798 | -€8,553 | -46.6% |
| Amounts payable within one year | 42/48 | €18,351 | €9,798 | -€8,553 | -46.6% |
| Trade debts | 44 | €4,273 | €24 | -€4,250 | -99.4% |
| Suppliers | 440/4 | €4,273 | €24 | -€4,250 | -99.4% |
| Taxes, remuneration and social security | 45 | €10,477 | €9,680 | -€797 | -7.6% |
| Taxes | 450/3 | €10,477 | €9,680 | -€797 | -7.6% |
| Other amounts payable | 47/48 | €3,600 | €94 | -€3,506 | -97.4% |
| Remuneration, social security and pensions | 62 | €3,643 | €1,696 | -€1,947 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,812 | €3,061 | -€752 | -19.7% |
| Other operating charges | 640/8 | €1,277 | €1,265 | -€13 | -1.0% |
| Gross operating margin | 9900 | €91,417 | €108,487 | +€17,070 | +18.7% |
| Operating profit (loss) | 9901 | €82,685 | €102,466 | +€19,781 | +23.9% |
| Financial income | 75/76B | €4,320 | €2,191 | -€2,130 | -49.3% |
| Recurring financial income | 75 | €4,320 | €2,191 | -€2,130 | -49.3% |
| Financial charges | 65/66B | €160 | €186 | +€26 | +16.6% |
| Recurring financial charges | 65 | €160 | €186 | +€26 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €86,845 | €104,470 | +€17,625 | +20.3% |
| Income taxes | 67/77 | €20,312 | €28,484 | +€8,172 | +40.2% |
| Profit (loss) for the period | 9904 | €66,533 | €75,986 | +€9,453 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,533 | €75,986 | +€9,453 | +14.2% |
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 17 October 2026 via checked.be.