Coomans 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.
Coomans Construct
Largest movements
- Cash -€48,847
down €48,847 (-96.9%), from €50,406 to €1,560
mainly Investment in fixed assets (net) (-€46,007) and Receivables within one year (-€23,005)
- Tangible fixed assets +€39,585
up €39,585 (+285.8%), from €13,851 to €53,436
of which Furniture and vehicles: +€39,205
- Receivables within one year +€23,005
up €23,005 (+208.5%), from €11,034 to €34,039
of which Trade receivables: +€18,657
- Reserves +€25,920
up €25,920 (+81.3%), from €31,897 to €57,818
- Tax, wage and social debts -€11,578
down €11,578 (-43.1%), from €26,867 to €15,289
of which Remuneration and social security: -€19,000
- Gross operating margin +€18,589
up €18,589 (+72.6%), from €25,589 to €44,178
- Taxes +€5,556
up €5,556 (+127.2%), from €4,367 to €9,922
- Depreciation +€2,733
up €2,733 (+74.1%), from €3,690 to €6,422
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 | €75,291 | €89,035 | +€13,744 | +18.3% |
| Fixed assets | 21/28 | €13,851 | €53,436 | +€39,585 | +285.8% |
| Tangible fixed assets | 22/27 | €13,851 | €53,436 | +€39,585 | +285.8% |
| Plant, machinery and equipment | 23 | €608 | €988 | +€380 | +62.5% |
| Furniture and vehicles | 24 | €13,243 | €52,448 | +€39,205 | +296.0% |
| Current assets | 29/58 | €61,440 | €35,599 | -€25,841 | -42.1% |
| Amounts receivable within one year | 40/41 | €11,034 | €34,039 | +€23,005 | +208.5% |
| Trade receivables | 40 | €10,783 | €29,440 | +€18,657 | +173.0% |
| Other amounts receivable | 41 | €251 | €4,599 | +€4,348 | +1734.4% |
| Cash at bank and in hand | 54/58 | €50,406 | €1,560 | -€48,847 | -96.9% |
| Total equity and liabilities | 10/49 | €75,291 | €89,035 | +€13,744 | +18.3% |
| Equity | 10/15 | €34,397 | €60,318 | +€25,920 | +75.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,897 | €57,818 | +€25,920 | +81.3% |
| Distributable reserves | 133 | €31,897 | €57,818 | +€25,920 | +81.3% |
| Amounts payable | 17/49 | €40,894 | €28,718 | -€12,177 | -29.8% |
| Amounts payable within one year | 42/48 | €40,894 | €28,536 | -€12,358 | -30.2% |
| Trade debts | 44 | €540 | €373 | -€167 | -30.9% |
| Suppliers | 440/4 | €540 | €373 | -€167 | -30.9% |
| Taxes, remuneration and social security | 45 | €26,867 | €15,289 | -€11,578 | -43.1% |
| Taxes | 450/3 | €1,867 | €9,289 | +€7,422 | +397.6% |
| Remuneration and social security | 454/9 | €25,000 | €6,000 | -€19,000 | -76.0% |
| Other amounts payable | 47/48 | €13,488 | €12,875 | -€613 | -4.5% |
| Accrued charges and deferred income | 492/3 | - | €181 | +€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,690 | €6,422 | +€2,733 | +74.1% |
| Other operating charges | 640/8 | €762 | €997 | +€236 | +30.9% |
| Gross operating margin | 9900 | €25,589 | €44,178 | +€18,589 | +72.6% |
| Operating profit (loss) | 9901 | €21,138 | €36,758 | +€15,620 | +73.9% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €60 | €66 | +€6 | +9.7% |
| Recurring financial charges | 65 | €60 | €66 | +€6 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €21,078 | €36,692 | +€15,615 | +74.1% |
| Income taxes | 67/77 | €4,367 | €9,922 | +€5,556 | +127.2% |
| Profit (loss) for the period | 9904 | €16,711 | €26,770 | +€10,059 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,711 | €26,770 | +€10,059 | +60.2% |
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 6 October 2026 via checked.be.