COOMANDO: 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.
COOMANDO
Largest movements
- Cash +€122,254
up €122,254 (+164%), from €74,412 to €196,666
mainly Net result for the year (+€139,207) and Depreciation (+€9,766)
- Tangible fixed assets -€9,766
down €9,766 (-33.8%), from €28,882 to €19,116
of which Furniture and vehicles: -€9,530
- Profit (loss) carried forward +€139,207
new in 2025: €139,207
- Debts after one year -€25,889
down €25,889 (-26.9%), from €96,345 to €70,457
- Other debts -€6,009
down €6,009 (-48.7%), from €12,338 to €6,328
- Tax, wage and social debts +€4,554
up €4,554 (+12.6%), from €36,044 to €40,598
- Financial income +€80,000
new in 2025: €80,000
- Gross operating margin +€22,039
up €22,039 (+33.1%), from €66,627 to €88,666
- Taxes -€1,682
down €1,682 (-9.8%), from €17,196 to €15,514
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 | €223,709 | €339,095 | +€115,385 | +51.6% |
| Fixed assets | 21/28 | €148,882 | €140,784 | -€8,098 | -5.4% |
| Tangible fixed assets | 22/27 | €28,882 | €19,116 | -€9,766 | -33.8% |
| Plant, machinery and equipment | 23 | €572 | €335 | -€237 | -41.4% |
| Furniture and vehicles | 24 | €28,310 | €18,781 | -€9,530 | -33.7% |
| Financial fixed assets | 28 | €120,000 | €121,669 | +€1,669 | +1.4% |
| Current assets | 29/58 | €74,827 | €198,310 | +€123,483 | +165% |
| Cash at bank and in hand | 54/58 | €74,412 | €196,666 | +€122,254 | +164% |
| Deferred charges and accrued income | 490/1 | €415 | €1,645 | +€1,229 | +296% |
| Total equity and liabilities | 10/49 | €223,709 | €339,095 | +€115,385 | +51.6% |
| Equity | 10/15 | €53,867 | €193,074 | +€139,207 | +258% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,867 | €52,867 | = | 0.0% |
| Distributable reserves | 133 | €52,867 | €52,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €139,207 | +€139,207 | |
| Amounts payable | 17/49 | €169,843 | €146,021 | -€23,822 | -14.0% |
| Amounts payable after more than one year | 17 | €96,345 | €70,457 | -€25,889 | -26.9% |
| Financial debts | 170/4 | €96,345 | €70,457 | -€25,889 | -26.9% |
| Amounts payable within one year | 42/48 | €73,450 | €75,477 | +€2,028 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €24,965 | €26,126 | +€1,161 | +4.7% |
| Trade debts | 44 | €103 | €2,425 | +€2,322 | +2,251% |
| Suppliers | 440/4 | €103 | €2,425 | +€2,322 | +2,251% |
| Taxes, remuneration and social security | 45 | €36,044 | €40,598 | +€4,554 | +12.6% |
| Taxes | 450/3 | €36,044 | €40,598 | +€4,554 | +12.6% |
| Other amounts payable | 47/48 | €12,338 | €6,328 | -€6,009 | -48.7% |
| Accrued charges and deferred income | 492/3 | €48 | €87 | +€39 | +81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,668 | €9,766 | +€99 | +1.0% |
| Other operating charges | 640/8 | €527 | €965 | +€438 | +83.1% |
| Gross operating margin | 9900 | €66,627 | €88,666 | +€22,039 | +33.1% |
| Operating profit (loss) | 9901 | €56,433 | €77,935 | +€21,502 | +38.1% |
| Financial income | 75/76B | - | €80,000 | +€80,000 | |
| Recurring financial income | 75 | - | €80,000 | +€80,000 | |
| Financial charges | 65/66B | €3,865 | €3,214 | -€652 | -16.9% |
| Recurring financial charges | 65 | €3,865 | €3,214 | -€652 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €52,567 | €154,721 | +€102,154 | +194% |
| Income taxes | 67/77 | €17,196 | €15,514 | -€1,682 | -9.8% |
| Profit (loss) for the period | 9904 | €35,371 | €139,207 | +€103,836 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €35,371 | €139,207 | +€103,836 | +294% |
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 24 October 2026 via checked.be.