COOPMANS - VAN SANDE: what changed
COOPMANS - VAN SANDE
Largest movements
- Tangible fixed assets -€9,502
down €9,502 (-18.0%), from €52,884 to €43,382
of which Land and buildings: -€5,800
- Receivables within one year +€4,657
up €4,657 (+30.2%), from €15,441 to €20,098
- Stocks and contracts +€3,913
up €3,913 (+2.0%), from €194,527 to €198,440
- Cash +€3,459
up €3,459 (+247%), from €1,402 to €4,862
mainly Tax, wage and social debts (+€39,986) and Net result for the year (+€14,822)
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Tax, wage and social debts +€39,986
up €39,986 (+2,789%), from €1,434 to €41,419
of which Remuneration and social security: +€40,000
- Profit (loss) carried forward +€14,822
up €14,822 (+21.6%), from -€68,655 to -€53,834
- Financial charges -€1,804
down €1,804 (-52.1%), from €3,461 to €1,657
- Gross operating margin -€1,017
down €1,017 (-3.3%), from €31,188 to €30,171
- Financial income -€775
down €775 (-99.7%), from €777 to €2
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,255 | €266,782 | +€2,527 | +1.0% |
| Fixed assets | 21/28 | €52,884 | €43,382 | -€9,502 | -18.0% |
| Tangible fixed assets | 22/27 | €52,884 | €43,382 | -€9,502 | -18.0% |
| Land and buildings | 22 | €23,200 | €17,400 | -€5,800 | -25.0% |
| Plant, machinery and equipment | 23 | €5,365 | €4,731 | -€635 | -11.8% |
| Furniture and vehicles | 24 | - | €1,384 | +€1,384 | |
| Other tangible fixed assets | 26 | €24,319 | €19,868 | -€4,451 | -18.3% |
| Current assets | 29/58 | €211,371 | €223,400 | +€12,029 | +5.7% |
| Stocks and contracts in progress | 3 | €194,527 | €198,440 | +€3,913 | +2.0% |
| Stocks | 30/36 | €194,527 | €198,440 | +€3,913 | +2.0% |
| Amounts receivable within one year | 40/41 | €15,441 | €20,098 | +€4,657 | +30.2% |
| Trade receivables | 40 | €15,441 | €20,098 | +€4,657 | +30.2% |
| Cash at bank and in hand | 54/58 | €1,402 | €4,862 | +€3,459 | +247% |
| Total equity and liabilities | 10/49 | €264,255 | €266,782 | +€2,527 | +1.0% |
| Equity | 10/15 | €139,774 | €154,596 | +€14,822 | +10.6% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €181,161 | €181,161 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,448 | €4,448 | = | 0.0% |
| Distributable reserves | 133 | €176,713 | €176,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,655 | -€53,834 | +€14,822 | +21.6% |
| Amounts payable | 17/49 | €124,480 | €112,186 | -€12,295 | -9.9% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,480 | €42,186 | -€12,295 | -22.6% |
| Trade debts | 44 | €3,047 | €767 | -€2,280 | -74.8% |
| Suppliers | 440/4 | €3,047 | €767 | -€2,280 | -74.8% |
| Taxes, remuneration and social security | 45 | €1,434 | €41,419 | +€39,986 | +2,789% |
| Taxes | 450/3 | €1,434 | €1,419 | -€14 | -1.0% |
| Remuneration and social security | 454/9 | - | €40,000 | +€40,000 | |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,886 | €10,989 | +€103 | +0.9% |
| Other operating charges | 640/8 | €2,437 | €2,705 | +€268 | +11.0% |
| Gross operating margin | 9900 | €31,188 | €30,171 | -€1,017 | -3.3% |
| Operating profit (loss) | 9901 | €17,865 | €16,477 | -€1,388 | -7.8% |
| Financial income | 75/76B | €777 | €2 | -€775 | -99.7% |
| Recurring financial income | 75 | €777 | €2 | -€775 | -99.7% |
| Financial charges | 65/66B | €3,461 | €1,657 | -€1,804 | -52.1% |
| Recurring financial charges | 65 | €3,461 | €1,657 | -€1,804 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €15,181 | €14,822 | -€359 | -2.4% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €15,181 | €14,822 | -€360 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,181 | €14,822 | -€360 | -2.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.