COSTERMANS BENNY: 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.
COSTERMANS BENNY
Largest movements
- Tangible fixed assets -€40,084
down €40,084 (-8.4%), from €475,003 to €434,919
- Receivables after one year -€35,000
down €35,000 (-100%), from €35,000 to €0
- Cash +€24,505
up €24,505 (+14.3%), from €171,850 to €196,355
mainly Depreciation (+€112,572) and Net result for the year (+€77,694)
- Receivables within one year +€12,338
up €12,338 (+288%), from €4,278 to €16,616
of which Other amounts receivable: +€12,161
- Debts after one year -€91,177
down €91,177 (-28.6%), from €318,339 to €227,162
- Reserves +€34,633
up €34,633 (+22.7%), from €152,481 to €187,113
of which Distributable reserves: +€34,633
- Trade debts +€27,908
up €27,908 (+47.2%), from €59,068 to €86,976
- Other debts -€7,107
down €7,107 (-44.6%), from €15,938 to €8,830
- Staff costs -€32,291
down €32,291 (-11.6%), from €278,616 to €246,325
- Gross operating margin -€18,903
down €18,903 (-3.8%), from €502,670 to €483,767
- Financial income -€7,861
down €7,861 (-87.9%), from €8,939 to €1,078
of which Non-recurring financial income: -€7,653
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 | €691,425 | €652,581 | -€38,844 | -5.6% |
| Fixed assets | 21/28 | €476,426 | €434,919 | -€41,507 | -8.7% |
| Intangible fixed assets | 21 | €1,423 | €0 | -€1,423 | -100% |
| Tangible fixed assets | 22/27 | €475,003 | €434,919 | -€40,084 | -8.4% |
| Land and buildings | 22 | €101,718 | €85,898 | -€15,821 | -15.6% |
| Plant, machinery and equipment | 23 | €19,866 | €21,304 | +€1,437 | +7.2% |
| Furniture and vehicles | 24 | €286,760 | €277,357 | -€9,403 | -3.3% |
| Leasing and similar rights | 25 | €66,658 | €50,361 | -€16,297 | -24.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €214,999 | €217,662 | +€2,663 | +1.2% |
| Amounts receivable after more than one year | 29 | €35,000 | €0 | -€35,000 | -100% |
| Other amounts receivable | 291 | €35,000 | €0 | -€35,000 | -100% |
| Stocks and contracts in progress | 3 | €3,870 | €3,639 | -€231 | -6.0% |
| Stocks | 30/36 | €3,870 | €3,639 | -€231 | -6.0% |
| Amounts receivable within one year | 40/41 | €4,278 | €16,616 | +€12,338 | +288% |
| Trade receivables | 40 | €3,702 | €3,879 | +€177 | +4.8% |
| Other amounts receivable | 41 | €576 | €12,737 | +€12,161 | +2,111% |
| Cash at bank and in hand | 54/58 | €171,850 | €196,355 | +€24,505 | +14.3% |
| Deferred charges and accrued income | 490/1 | - | €1,052 | +€1,052 | |
| Total equity and liabilities | 10/49 | €691,425 | €652,581 | -€38,844 | -5.6% |
| Equity | 10/15 | €171,081 | €205,713 | +€34,633 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,481 | €187,113 | +€34,633 | +22.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €152,481 | €187,113 | +€34,633 | +22.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €520,344 | €446,867 | -€73,476 | -14.1% |
| Amounts payable after more than one year | 17 | €318,339 | €227,162 | -€91,177 | -28.6% |
| Financial debts | 170/4 | €318,339 | €227,162 | -€91,177 | -28.6% |
| Amounts payable within one year | 42/48 | €202,005 | €219,706 | +€17,701 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €89,120 | €91,306 | +€2,186 | +2.5% |
| Trade debts | 44 | €59,068 | €86,976 | +€27,908 | +47.2% |
| Suppliers | 440/4 | €59,068 | €86,976 | +€27,908 | +47.2% |
| Taxes, remuneration and social security | 45 | €37,880 | €32,593 | -€5,286 | -14.0% |
| Taxes | 450/3 | €6,090 | €4,639 | -€1,451 | -23.8% |
| Remuneration and social security | 454/9 | €31,790 | €27,955 | -€3,835 | -12.1% |
| Other amounts payable | 47/48 | €15,938 | €8,830 | -€7,107 | -44.6% |
| Remuneration, social security and pensions | 62 | €278,616 | €246,325 | -€32,291 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,549 | €112,572 | +€2,023 | +1.8% |
| Other operating charges | 640/8 | €6,426 | €5,057 | -€1,370 | -21.3% |
| Gross operating margin | 9900 | €502,670 | €483,767 | -€18,903 | -3.8% |
| Operating profit (loss) | 9901 | €107,079 | €119,813 | +€12,734 | +11.9% |
| Financial income | 75/76B | €8,939 | €1,078 | -€7,861 | -87.9% |
| Recurring financial income | 75 | €1,286 | €1,078 | -€209 | -16.2% |
| Non-recurring financial income | 76B | €7,653 | €0 | -€7,653 | -100% |
| Financial charges | 65/66B | €12,043 | €10,572 | -€1,471 | -12.2% |
| Recurring financial charges | 65 | €12,043 | €10,572 | -€1,471 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €103,976 | €110,319 | +€6,343 | +6.1% |
| Income taxes | 67/77 | €31,049 | €32,625 | +€1,576 | +5.1% |
| Profit (loss) for the period | 9904 | €72,927 | €77,694 | +€4,767 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,927 | €77,694 | +€4,767 | +6.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.