COOMANS M.: 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 M.
Largest movements
- Tangible fixed assets -€12,274
down €12,274 (-19.1%), from €64,133 to €51,859
of which Leasing and similar rights: -€7,531
- Deferred charges and accrued income -€995
down €995 (-16.1%), from €6,173 to €5,178
- Short-term financial debts -€6,438
down €6,438 (-73.8%), from €8,729 to €2,291
- Debts after one year -€5,472
down €5,472 (-35.2%), from €15,527 to €10,055
- Advances received -€4,114
no longer reported in 2025 (was €4,114)
- Tax, wage and social debts +€1,676
up €1,676 (+101%), from €1,663 to €3,339
- Other debts -€1,139
down €1,139 (-11.6%), from €9,857 to €8,718
- Depreciation +€3,307
up €3,307 (+35.3%), from €9,359 to €12,666
- Other operating charges -€2,223
down €2,223 (-60.8%), from €3,657 to €1,434
- Gross operating margin +€959
up €959 (+5.2%), from €18,367 to €19,326
- Financial charges +€329
up €329 (+16.4%), from €2,001 to €2,330
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,563 | €68,659 | -€13,904 | -16.8% |
| Fixed assets | 21/28 | €64,133 | €51,859 | -€12,274 | -19.1% |
| Tangible fixed assets | 22/27 | €64,133 | €51,859 | -€12,274 | -19.1% |
| Plant, machinery and equipment | 23 | €27,993 | €24,219 | -€3,774 | -13.5% |
| Furniture and vehicles | 24 | €2,911 | €1,942 | -€969 | -33.3% |
| Leasing and similar rights | 25 | €33,229 | €25,698 | -€7,531 | -22.7% |
| Current assets | 29/58 | €18,430 | €16,800 | -€1,630 | -8.8% |
| Amounts receivable within one year | 40/41 | €12,257 | €11,622 | -€635 | -5.2% |
| Trade receivables | 40 | €12,257 | €11,622 | -€635 | -5.2% |
| Deferred charges and accrued income | 490/1 | €6,173 | €5,178 | -€995 | -16.1% |
| Total equity and liabilities | 10/49 | €82,563 | €68,659 | -€13,904 | -16.8% |
| Equity | 10/15 | €37,850 | €38,246 | +€396 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,390 | €17,786 | +€396 | +2.3% |
| Amounts payable | 17/49 | €44,713 | €30,413 | -€14,300 | -32.0% |
| Amounts payable after more than one year | 17 | €15,527 | €10,055 | -€5,472 | -35.2% |
| Financial debts | 170/4 | €15,527 | €10,055 | -€5,472 | -35.2% |
| Amounts payable within one year | 42/48 | €29,186 | €20,358 | -€8,828 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €4,658 | €5,472 | +€814 | +17.5% |
| Financial debts | 43 | €8,729 | €2,291 | -€6,438 | -73.8% |
| Credit institutions | 430/8 | €8,729 | €2,291 | -€6,438 | -73.8% |
| Trade debts | 44 | €165 | €538 | +€373 | +226% |
| Suppliers | 440/4 | €165 | €538 | +€373 | +226% |
| Advances received on contracts in progress | 46 | €4,114 | - | -€4,114 | |
| Taxes, remuneration and social security | 45 | €1,663 | €3,339 | +€1,676 | +101% |
| Taxes | 450/3 | €1,663 | €3,339 | +€1,676 | +101% |
| Other amounts payable | 47/48 | €9,857 | €8,718 | -€1,139 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,359 | €12,666 | +€3,307 | +35.3% |
| Other operating charges | 640/8 | €3,657 | €1,434 | -€2,223 | -60.8% |
| Gross operating margin | 9900 | €18,367 | €19,326 | +€959 | +5.2% |
| Operating profit (loss) | 9901 | €5,351 | €5,226 | -€125 | -2.3% |
| Financial charges | 65/66B | €2,001 | €2,330 | +€329 | +16.4% |
| Recurring financial charges | 65 | €2,001 | €2,330 | +€329 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €3,350 | €2,896 | -€454 | -13.6% |
| Income taxes | 67/77 | €2,453 | €2,500 | +€47 | +1.9% |
| Profit (loss) for the period | 9904 | €897 | €396 | -€501 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €897 | €396 | -€501 | -55.9% |
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 16 October 2026 via checked.be.