COOREMANS B.: 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.
COOREMANS B.
Largest movements
- Receivables within one year -€18,203
down €18,203 (-53.5%), from €34,033 to €15,830
of which Other amounts receivable: -€19,064
- Tangible fixed assets -€15,397
down €15,397 (-28.7%), from €53,640 to €38,243
of which Furniture and vehicles: -€9,448
- Reserves -€23,962
down €23,962 (-9.9%), from €241,149 to €217,187
of which Distributable reserves: -€23,962
- Trade debts -€7,845
down €7,845 (-58.7%), from €13,374 to €5,530
- Tax, wage and social debts -€4,900
down €4,900 (-47.1%), from €10,402 to €5,502
- Depreciation +€4,814
up €4,814 (+33.4%), from €14,402 to €19,217
- Gross operating margin +€3,391
up €3,391 (+13.6%), from €24,902 to €28,293
- Financial income +€749
up €749 (+26.3%), from €2,853 to €3,602
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 | €469,210 | €435,417 | -€33,793 | -7.2% |
| Fixed assets | 21/28 | €53,640 | €38,243 | -€15,397 | -28.7% |
| Tangible fixed assets | 22/27 | €53,640 | €38,243 | -€15,397 | -28.7% |
| Plant, machinery and equipment | 23 | €30,662 | €26,733 | -€3,929 | -12.8% |
| Furniture and vehicles | 24 | €19,172 | €9,725 | -€9,448 | -49.3% |
| Other tangible fixed assets | 26 | €3,805 | €1,786 | -€2,020 | -53.1% |
| Current assets | 29/58 | €415,570 | €397,174 | -€18,396 | -4.4% |
| Amounts receivable after more than one year | 29 | €143,761 | €141,761 | -€2,000 | -1.4% |
| Other amounts receivable | 291 | €143,761 | €141,761 | -€2,000 | -1.4% |
| Stocks and contracts in progress | 3 | €37,282 | €39,909 | +€2,627 | +7.0% |
| Stocks | 30/36 | €37,282 | €39,909 | +€2,627 | +7.0% |
| Amounts receivable within one year | 40/41 | €34,033 | €15,830 | -€18,203 | -53.5% |
| Trade receivables | 40 | €14,968 | €15,829 | +€861 | +5.8% |
| Other amounts receivable | 41 | €19,065 | €1 | -€19,064 | -100.0% |
| Cash at bank and in hand | 54/58 | €194,884 | €193,280 | -€1,604 | -0.8% |
| Deferred charges and accrued income | 490/1 | €5,610 | €6,394 | +€784 | +14.0% |
| Total equity and liabilities | 10/49 | €469,210 | €435,417 | -€33,793 | -7.2% |
| Equity | 10/15 | €445,433 | €421,471 | -€23,962 | -5.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €241,149 | €217,187 | -€23,962 | -9.9% |
| Tax-exempt reserves | 132 | €14,800 | €14,800 | = | 0.0% |
| Distributable reserves | 133 | €226,349 | €202,387 | -€23,962 | -10.6% |
| Profit (loss) carried forward | 14 | €185,692 | €185,692 | = | 0.0% |
| Amounts payable | 17/49 | €23,777 | €13,946 | -€9,831 | -41.3% |
| Amounts payable within one year | 42/48 | €23,777 | €13,946 | -€9,831 | -41.3% |
| Trade debts | 44 | €13,374 | €5,530 | -€7,845 | -58.7% |
| Suppliers | 440/4 | €13,374 | €5,530 | -€7,845 | -58.7% |
| Taxes, remuneration and social security | 45 | €10,402 | €5,502 | -€4,900 | -47.1% |
| Taxes | 450/3 | €10,402 | €5,502 | -€4,900 | -47.1% |
| Other amounts payable | 47/48 | - | €2,914 | +€2,914 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,402 | €19,217 | +€4,814 | +33.4% |
| Other operating charges | 640/8 | €2,172 | €2,366 | +€194 | +8.9% |
| Gross operating margin | 9900 | €24,902 | €28,293 | +€3,391 | +13.6% |
| Operating profit (loss) | 9901 | €8,328 | €6,711 | -€1,617 | -19.4% |
| Financial income | 75/76B | €2,853 | €3,602 | +€749 | +26.3% |
| Recurring financial income | 75 | €2,853 | €3,602 | +€749 | +26.3% |
| Financial charges | 65/66B | €195 | €226 | +€32 | +16.3% |
| Recurring financial charges | 65 | €195 | €226 | +€32 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €10,986 | €10,087 | -€899 | -8.2% |
| Income taxes | 67/77 | €4,075 | €4,329 | +€253 | +6.2% |
| Profit (loss) for the period | 9904 | €6,911 | €5,758 | -€1,153 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,911 | €5,758 | -€1,153 | -16.7% |
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 19 October 2026 via checked.be.