COUMANS LEGROS: what changed
COUMANS LEGROS
Largest movements
- Cash +€57,279
up €57,279 (+19.5%), from €293,899 to €351,178
mainly Net result for the year (+€140,885) and Receivables within one year (+€11,854)
- Receivables within one year -€11,854
down €11,854 (-69.1%), from €17,146 to €5,291
- Tangible fixed assets -€7,575
down €7,575 (-25.8%), from €29,416 to €21,841
of which Furniture and vehicles: -€6,525
- Profit (loss) carried forward +€140,885
up €140,885 (+140%), from €100,596 to €241,481
- Other debts -€97,251
down €97,251 (-79.8%), from €121,812 to €24,561
- Trade debts -€4,268
down €4,268 (-50.5%), from €8,447 to €4,179
- Gross operating margin +€34,458
up €34,458 (+21.3%), from €162,051 to €196,509
- Depreciation -€18,909
down €18,909 (-64.1%), from €29,500 to €10,591
- Taxes +€11,854
up €11,854 (+36.1%), from €32,854 to €44,709
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 | €349,455 | €388,822 | +€39,367 | +11.3% |
| Fixed assets | 21/28 | €29,416 | €21,841 | -€7,575 | -25.8% |
| Tangible fixed assets | 22/27 | €29,416 | €21,841 | -€7,575 | -25.8% |
| Plant, machinery and equipment | 23 | €5,110 | €4,060 | -€1,050 | -20.5% |
| Furniture and vehicles | 24 | €24,306 | €17,781 | -€6,525 | -26.8% |
| Current assets | 29/58 | €320,039 | €366,981 | +€46,941 | +14.7% |
| Amounts receivable within one year | 40/41 | €17,146 | €5,291 | -€11,854 | -69.1% |
| Other amounts receivable | 41 | €17,146 | €5,291 | -€11,854 | -69.1% |
| Cash at bank and in hand | 54/58 | €293,899 | €351,178 | +€57,279 | +19.5% |
| Deferred charges and accrued income | 490/1 | €8,995 | €10,512 | +€1,517 | +16.9% |
| Total equity and liabilities | 10/49 | €349,455 | €388,822 | +€39,367 | +11.3% |
| Equity | 10/15 | €119,196 | €260,081 | +€140,885 | +118% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,596 | €241,481 | +€140,885 | +140% |
| Amounts payable | 17/49 | €230,259 | €128,741 | -€101,518 | -44.1% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €130,259 | €28,741 | -€101,518 | -77.9% |
| Trade debts | 44 | €8,447 | €4,179 | -€4,268 | -50.5% |
| Suppliers | 440/4 | €8,447 | €4,179 | -€4,268 | -50.5% |
| Other amounts payable | 47/48 | €121,812 | €24,561 | -€97,251 | -79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,500 | €10,591 | -€18,909 | -64.1% |
| Other operating charges | 640/8 | €63 | €81 | +€18 | +28.5% |
| Gross operating margin | 9900 | €162,051 | €196,509 | +€34,458 | +21.3% |
| Operating profit (loss) | 9901 | €132,488 | €185,836 | +€53,348 | +40.3% |
| Financial charges | 65/66B | €898 | €242 | -€655 | -73.0% |
| Recurring financial charges | 65 | €898 | €242 | -€655 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €131,590 | €185,594 | +€54,004 | +41.0% |
| Income taxes | 67/77 | €32,854 | €44,709 | +€11,854 | +36.1% |
| Profit (loss) for the period | 9904 | €98,736 | €140,885 | +€42,149 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €98,736 | €140,885 | +€42,149 | +42.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.