COOMAT: 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.
COOMAT
Largest movements
- Cash +€31,055
up €31,055 (+3674.3%), from €845 to €31,901
mainly Net result for the year (+€57,981) and Tax, wage and social debts (+€16,919)
- Current investments +€12,100
up €12,100 (+18.7%), from €64,558 to €76,658
- Tangible fixed assets +€1,763
up €1,763 (+20.5%), from €8,578 to €10,341
of which Furniture and vehicles: +€1,821
- Profit (loss) carried forward +€40,331
up €40,331 (+111.4%), from €36,207 to €76,539
- Tax, wage and social debts +€16,919
up €16,919 (+81.4%), from €20,773 to €37,693
- Other debts -€14,813
down €14,813 (-54.9%), from €26,977 to €12,165
- Trade debts +€1,679
up €1,679 (+233.8%), from €718 to €2,398
- Gross operating margin +€61,510
up €61,510 (+279.8%), from €21,980 to €83,490
- Taxes +€16,131
up €16,131 (+220.3%), from €7,322 to €23,452
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 | €87,676 | €131,794 | +€44,118 | +50.3% |
| Fixed assets | 21/28 | €8,578 | €10,341 | +€1,763 | +20.5% |
| Tangible fixed assets | 22/27 | €8,578 | €10,341 | +€1,763 | +20.5% |
| Land and buildings | 22 | €7,500 | €6,500 | -€1,000 | -13.3% |
| Plant, machinery and equipment | 23 | €815 | €1,756 | +€941 | +115.5% |
| Furniture and vehicles | 24 | €263 | €2,085 | +€1,821 | +691.7% |
| Current assets | 29/58 | €79,098 | €121,453 | +€42,355 | +53.5% |
| Amounts receivable within one year | 40/41 | €13,279 | €12,113 | -€1,166 | -8.8% |
| Trade receivables | 40 | €1,930 | €12,108 | +€10,177 | +527.2% |
| Other amounts receivable | 41 | €11,348 | €5 | -€11,343 | -100.0% |
| Current investments | 50/53 | €64,558 | €76,658 | +€12,100 | +18.7% |
| Cash at bank and in hand | 54/58 | €845 | €31,901 | +€31,055 | +3674.3% |
| Deferred charges and accrued income | 490/1 | €416 | €781 | +€366 | +87.9% |
| Total equity and liabilities | 10/49 | €87,676 | €131,794 | +€44,118 | +50.3% |
| Equity | 10/15 | €39,207 | €79,539 | +€40,331 | +102.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,207 | €76,539 | +€40,331 | +111.4% |
| Amounts payable | 17/49 | €48,469 | €52,255 | +€3,786 | +7.8% |
| Amounts payable within one year | 42/48 | €48,469 | €52,255 | +€3,786 | +7.8% |
| Trade debts | 44 | €718 | €2,398 | +€1,679 | +233.8% |
| Suppliers | 440/4 | €718 | €2,398 | +€1,679 | +233.8% |
| Taxes, remuneration and social security | 45 | €20,773 | €37,693 | +€16,919 | +81.4% |
| Taxes | 450/3 | €20,773 | €37,693 | +€16,919 | +81.4% |
| Other amounts payable | 47/48 | €26,977 | €12,165 | -€14,813 | -54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,507 | €1,855 | +€347 | +23.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €21,980 | €83,490 | +€61,510 | +279.8% |
| Operating profit (loss) | 9901 | €20,355 | €81,516 | +€61,161 | +300.5% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €176 | €125 | -€51 | -29.1% |
| Recurring financial charges | 65 | €176 | €125 | -€51 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €20,178 | €81,434 | +€61,256 | +303.6% |
| Income taxes | 67/77 | €7,322 | €23,452 | +€16,131 | +220.3% |
| Profit (loss) for the period | 9904 | €12,857 | €57,981 | +€45,125 | +351.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,857 | €57,981 | +€45,125 | +351.0% |
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 8 October 2026 via checked.be.