Cooremans I: 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.
Cooremans I
Largest movements
- Current investments +€169,495
up €169,495 (+28.4%), from €596,452 to €765,947
- Cash -€117,497
down €117,497 (-17.4%), from €674,715 to €557,217
mainly Current investments (-€169,495) and Other debts (-€133,367)
- Deferred charges and accrued income -€40,170
down €40,170 (-63.0%), from €63,742 to €23,572
- Other debts -€133,367
down €133,367 (-35.7%), from €373,294 to €239,927
- Reserves +€113,924
up €113,924 (+10.9%), from €1.0m to €1.2m
of which Distributable reserves: +€113,924
- Tax, wage and social debts +€15,516
up €15,516 (+88.2%), from €17,598 to €33,114
- Financial charges +€7,898
up €7,898 (+31.2%), from €25,349 to €33,247
- Taxes +€5,818
up €5,818 (+10.9%), from €53,428 to €59,247
- Financial income +€4,726
up €4,726 (+20.6%), from €22,920 to €27,647
- Depreciation -€3,012
down €3,012 (-21.6%), from €13,955 to €10,943
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 | €1,452,432 | €1,450,617 | -€1,815 | -0.1% |
| Fixed assets | 21/28 | €10,943 | €0 | -€10,943 | -100.0% |
| Tangible fixed assets | 22/27 | €10,943 | €0 | -€10,943 | -100.0% |
| Furniture and vehicles | 24 | €10,943 | €0 | -€10,943 | -100.0% |
| Current assets | 29/58 | €1,441,489 | €1,450,617 | +€9,128 | +0.6% |
| Amounts receivable within one year | 40/41 | €106,580 | €103,880 | -€2,700 | -2.5% |
| Trade receivables | 40 | €103,384 | €100,684 | -€2,700 | -2.6% |
| Other amounts receivable | 41 | €3,195 | €3,195 | = | 0.0% |
| Current investments | 50/53 | €596,452 | €765,947 | +€169,495 | +28.4% |
| Cash at bank and in hand | 54/58 | €674,715 | €557,217 | -€117,497 | -17.4% |
| Deferred charges and accrued income | 490/1 | €63,742 | €23,572 | -€40,170 | -63.0% |
| Total equity and liabilities | 10/49 | €1,452,432 | €1,450,617 | -€1,815 | -0.1% |
| Equity | 10/15 | €1,057,255 | €1,171,179 | +€113,924 | +10.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,044,855 | €1,158,779 | +€113,924 | +10.9% |
| Non-distributable reserves | 130/1 | €14,890 | €14,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,890 | €14,890 | = | 0.0% |
| Distributable reserves | 133 | €1,029,965 | €1,143,889 | +€113,924 | +11.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €395,177 | €279,438 | -€115,739 | -29.3% |
| Amounts payable within one year | 42/48 | €391,050 | €279,438 | -€111,612 | -28.5% |
| Trade debts | 44 | €157 | €6,397 | +€6,239 | +3962.5% |
| Suppliers | 440/4 | €157 | €6,397 | +€6,239 | +3962.5% |
| Taxes, remuneration and social security | 45 | €17,598 | €33,114 | +€15,516 | +88.2% |
| Taxes | 450/3 | €17,598 | €33,114 | +€15,516 | +88.2% |
| Other amounts payable | 47/48 | €373,294 | €239,927 | -€133,367 | -35.7% |
| Accrued charges and deferred income | 492/3 | €4,127 | €0 | -€4,127 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,955 | €10,943 | -€3,012 | -21.6% |
| Other operating charges | 640/8 | €2,588 | €2,698 | +€111 | +4.3% |
| Gross operating margin | 9900 | €192,504 | €192,412 | -€92 | 0.0% |
| Operating profit (loss) | 9901 | €175,961 | €178,770 | +€2,810 | +1.6% |
| Financial income | 75/76B | €22,920 | €27,647 | +€4,726 | +20.6% |
| Recurring financial income | 75 | €22,920 | €27,647 | +€4,726 | +20.6% |
| Financial charges | 65/66B | €25,349 | €33,247 | +€7,898 | +31.2% |
| Recurring financial charges | 65 | €25,349 | €33,247 | +€7,898 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €173,532 | €173,171 | -€362 | -0.2% |
| Income taxes | 67/77 | €53,428 | €59,247 | +€5,818 | +10.9% |
| Profit (loss) for the period | 9904 | €120,104 | €113,924 | -€6,180 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €120,104 | €113,924 | -€6,180 | -5.1% |
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 5 October 2026 via checked.be.