COOMANS IMMO: 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 IMMO
Largest movements
- Receivables within one year +€5.1m
up €5.1m (+336.1%), from €1.5m to €6.6m
of which Other amounts receivable: +€5.1m
- Tangible fixed assets -€978,264
down €978,264 (-78.5%), from €1.2m to €268,202
of which Land and buildings: -€978,264
- Cash +€207,222
up €207,222 (+479.5%), from €43,215 to €250,436
mainly Net result for the year (+€3.7m) and Provisions (+€1.2m)
- Reserves +€3.5m
up €3.5m (+417.8%), from €836,657 to €4.3m
of which Tax-exempt reserves: +€3.5m
- Provisions +€1.2m
up €1.2m (+773.9%), from €150,565 to €1.3m
- Debts after one year -€494,913
down €494,913 (-100.0%), from €494,913 to €0
- Profit (loss) carried forward +€226,175
up €226,175 (+53.3%), from €424,119 to €650,293
- Current portion of long-term debt -€136,210
down €136,210 (-100.0%), from €136,210 to €0
- Gross operating margin +€3.9m
up €3.9m (+371.3%), from €1.0m to €4.9m
- Financial income +€139,328
up €139,328 (+416.5%), from €33,454 to €172,781
- Depreciation -€75,773
down €75,773 (-55.9%), from €135,638 to €59,865
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 | €2,844,920 | €7,139,925 | +€4.3m | +151.0% |
| Fixed assets | 21/28 | €1,246,466 | €268,202 | -€978,264 | -78.5% |
| Tangible fixed assets | 22/27 | €1,246,466 | €268,202 | -€978,264 | -78.5% |
| Land and buildings | 22 | €1,246,466 | €268,202 | -€978,264 | -78.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €1,598,455 | €6,871,724 | +€5.3m | +329.9% |
| Amounts receivable within one year | 40/41 | €1,515,391 | €6,608,690 | +€5.1m | +336.1% |
| Trade receivables | 40 | €5,968 | €2,935 | -€3,033 | -50.8% |
| Other amounts receivable | 41 | €1,509,423 | €6,605,754 | +€5.1m | +337.6% |
| Cash at bank and in hand | 54/58 | €43,215 | €250,436 | +€207,222 | +479.5% |
| Deferred charges and accrued income | 490/1 | €39,849 | €12,598 | -€27,251 | -68.4% |
| Total equity and liabilities | 10/49 | €2,844,920 | €7,139,925 | +€4.3m | +151.0% |
| Equity | 10/15 | €1,813,083 | €5,534,880 | +€3.7m | +205.3% |
| Contributions | 10/11 | €552,307 | €552,307 | = | 0.0% |
| Capital | 10 | €552,307 | €552,307 | = | 0.0% |
| Issued capital | 100 | €552,307 | €552,307 | = | 0.0% |
| Reserves | 13 | €836,657 | €4,332,280 | +€3.5m | +417.8% |
| Non-distributable reserves | 130/1 | €110,041 | €110,041 | = | 0.0% |
| Legal reserve | 130 | €110,041 | €110,041 | = | 0.0% |
| Tax-exempt reserves | 132 | €451,694 | €3,947,316 | +€3.5m | +773.9% |
| Distributable reserves | 133 | €274,923 | €274,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | €424,119 | €650,293 | +€226,175 | +53.3% |
| Provisions and deferred taxes | 16 | €150,565 | €1,315,772 | +€1.2m | +773.9% |
| Deferred taxes | 168 | €150,565 | €1,315,772 | +€1.2m | +773.9% |
| Amounts payable | 17/49 | €881,273 | €289,273 | -€592,000 | -67.2% |
| Amounts payable after more than one year | 17 | €494,913 | €0 | -€494,913 | -100.0% |
| Financial debts | 170/4 | €494,913 | €0 | -€494,913 | -100.0% |
| Amounts payable within one year | 42/48 | €373,720 | €273,206 | -€100,515 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €136,210 | €0 | -€136,210 | -100.0% |
| Financial debts | 43 | - | €2,089 | +€2,089 | |
| Other loans | 439 | - | €2,089 | +€2,089 | |
| Trade debts | 44 | €23,912 | €11,600 | -€12,312 | -51.5% |
| Suppliers | 440/4 | €23,912 | €11,600 | -€12,312 | -51.5% |
| Taxes, remuneration and social security | 45 | €39,825 | €90,235 | +€50,409 | +126.6% |
| Taxes | 450/3 | €39,825 | €90,235 | +€50,409 | +126.6% |
| Other amounts payable | 47/48 | €173,774 | €169,282 | -€4,491 | -2.6% |
| Accrued charges and deferred income | 492/3 | €12,640 | €16,068 | +€3,428 | +27.1% |
| Non-recurring operating income | 76A | €602,258 | €4,812,080 | +€4.2m | +699.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,638 | €59,865 | -€75,773 | -55.9% |
| Other operating charges | 640/8 | €67,322 | €58,980 | -€8,343 | -12.4% |
| Non-recurring operating charges | 66A | - | €5,535 | +€5,535 | |
| Gross operating margin | 9900 | €1,047,526 | €4,936,627 | +€3.9m | +371.3% |
| Operating profit (loss) | 9901 | €844,566 | €4,812,248 | +€4.0m | +469.8% |
| Financial income | 75/76B | €33,454 | €172,781 | +€139,328 | +416.5% |
| Recurring financial income | 75 | €33,454 | €172,781 | +€139,328 | +416.5% |
| Financial charges | 65/66B | €27,479 | €22,615 | -€4,864 | -17.7% |
| Recurring financial charges | 65 | €27,479 | €22,615 | -€4,864 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €850,540 | €4,962,414 | +€4.1m | +483.4% |
| Transfer to deferred taxes | 680 | €150,565 | €1,165,208 | +€1.0m | +673.9% |
| Income taxes | 67/77 | €64,825 | €75,409 | +€10,584 | +16.3% |
| Profit (loss) for the period | 9904 | €635,150 | €3,721,797 | +€3.1m | +486.0% |
| Transfer to tax-exempt reserves | 689 | €451,694 | €3,495,623 | +€3.0m | +673.9% |
| Profit (loss) for the period to be appropriated | 9905 | €183,456 | €226,175 | +€42,719 | +23.3% |
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.