COOMANS Consultancy: 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.
COOMANS Consultancy
Largest movements
- Cash +€127,378
up €127,378 (+36.5%), from €348,655 to €476,033
mainly Net result for the year (+€133,962) and Receivables within one year (+€86,433)
- Receivables within one year -€86,433
down €86,433 (-66.3%), from €130,348 to €43,915
of which Other amounts receivable: -€86,433
- Current investments +€82,252
new in 2025: €82,252
- Tangible fixed assets -€28,359
down €28,359 (-5.0%), from €567,443 to €539,084
of which Land and buildings: -€27,696
- Reserves +€165,000
up €165,000 (+28.9%), from €571,398 to €736,398
of which Distributable reserves: +€165,000
- Profit (loss) carried forward -€51,039
down €51,039 (-9.9%), from €515,676 to €464,637
- Debts after one year -€32,011
down €32,011 (-8.6%), from €373,617 to €341,606
- Tax, wage and social debts +€29,859
up €29,859 (+146%), from €20,464 to €50,323
- Gross operating margin +€28,375
up €28,375 (+13.4%), from €211,482 to €239,857
- Taxes +€19,431
up €19,431 (+38.2%), from €50,891 to €70,322
- Financial income -€9,044
down €9,044 (-76.8%), from €11,773 to €2,729
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 | €1,582,420 | €1,677,370 | +€94,950 | +6.0% |
| Fixed assets | 21/28 | €1,099,055 | €1,070,696 | -€28,359 | -2.6% |
| Tangible fixed assets | 22/27 | €567,443 | €539,084 | -€28,359 | -5.0% |
| Land and buildings | 22 | €560,815 | €533,119 | -€27,696 | -4.9% |
| Plant, machinery and equipment | 23 | €6,628 | €5,965 | -€663 | -10.0% |
| Financial fixed assets | 28 | €531,612 | €531,612 | = | 0.0% |
| Current assets | 29/58 | €483,365 | €606,674 | +€123,309 | +25.5% |
| Amounts receivable within one year | 40/41 | €130,348 | €43,915 | -€86,433 | -66.3% |
| Trade receivables | 40 | €13,915 | €13,915 | = | 0.0% |
| Other amounts receivable | 41 | €116,433 | €30,000 | -€86,433 | -74.2% |
| Current investments | 50/53 | - | €82,252 | +€82,252 | |
| Cash at bank and in hand | 54/58 | €348,655 | €476,033 | +€127,378 | +36.5% |
| Deferred charges and accrued income | 490/1 | €4,362 | €4,474 | +€112 | +2.6% |
| Total equity and liabilities | 10/49 | €1,582,420 | €1,677,370 | +€94,950 | +6.0% |
| Equity | 10/15 | €1,093,274 | €1,207,235 | +€113,961 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €571,398 | €736,398 | +€165,000 | +28.9% |
| 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 | €71,570 | €71,570 | = | 0.0% |
| Distributable reserves | 133 | €497,968 | €662,968 | +€165,000 | +33.1% |
| Profit (loss) carried forward | 14 | €515,676 | €464,637 | -€51,039 | -9.9% |
| Amounts payable | 17/49 | €489,146 | €470,135 | -€19,011 | -3.9% |
| Amounts payable after more than one year | 17 | €373,617 | €341,606 | -€32,011 | -8.6% |
| Financial debts | 170/4 | €373,617 | €341,606 | -€32,011 | -8.6% |
| Amounts payable within one year | 42/48 | €114,594 | €127,763 | +€13,169 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €48,885 | €50,848 | +€1,963 | +4.0% |
| Trade debts | 44 | €9,062 | €2,137 | -€6,925 | -76.4% |
| Suppliers | 440/4 | €9,062 | €2,137 | -€6,925 | -76.4% |
| Taxes, remuneration and social security | 45 | €20,464 | €50,323 | +€29,859 | +146% |
| Taxes | 450/3 | €20,464 | €50,323 | +€29,859 | +146% |
| Other amounts payable | 47/48 | €36,183 | €24,455 | -€11,728 | -32.4% |
| Accrued charges and deferred income | 492/3 | €935 | €766 | -€169 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,696 | €28,359 | +€663 | +2.4% |
| Other operating charges | 640/8 | €1,503 | €1,867 | +€364 | +24.2% |
| Gross operating margin | 9900 | €211,482 | €239,857 | +€28,375 | +13.4% |
| Operating profit (loss) | 9901 | €182,283 | €209,631 | +€27,348 | +15.0% |
| Financial income | 75/76B | €11,773 | €2,729 | -€9,044 | -76.8% |
| Recurring financial income | 75 | €11,773 | €2,729 | -€9,044 | -76.8% |
| Financial charges | 65/66B | €8,103 | €8,076 | -€27 | -0.3% |
| Recurring financial charges | 65 | €8,103 | €8,076 | -€27 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €185,953 | €204,284 | +€18,331 | +9.9% |
| Income taxes | 67/77 | €50,891 | €70,322 | +€19,431 | +38.2% |
| Profit (loss) for the period | 9904 | €135,062 | €133,962 | -€1,100 | -0.8% |
| Transfer to tax-exempt reserves | 689 | €71,570 | - | -€71,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,492 | €133,962 | +€70,470 | +111% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.