DE COSTER BOUW: 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.
DE COSTER BOUW
Largest movements
- Receivables within one year +€3,470
up €3,470 (+165%), from €2,100 to €5,570
of which Trade receivables: +€2,945
- Cash -€1,656
down €1,656 (-33.0%), from €5,021 to €3,365
mainly Current portion of long-term debt (-€6,667) and Receivables within one year (-€3,470)
- Tangible fixed assets -€1,641
down €1,641 (-13.9%), from €11,836 to €10,195
of which Plant, machinery and equipment: -€3,574
- Deferred charges and accrued income +€327
up €327 (+18.3%), from €1,787 to €2,114
- Profit (loss) carried forward +€12,662
up €12,662, from -€12,003 to €659
- Current portion of long-term debt -€6,667
down €6,667 (-88.9%), from €7,500 to €833
- Other debts -€2,851
down €2,851 (-75.3%), from €3,787 to €936
- Trade debts -€2,566
down €2,566 (-36.1%), from €7,112 to €4,546
- Purchases and services -€31,321
down €31,321 (-21.5%), from €145,937 to €114,616
- Gross operating margin +€28,908
up €28,908 (+5,960%), from €485 to €29,393
- Financial charges +€3,135
up €3,135 (+85.9%), from €3,651 to €6,786
- Taxes +€2,957
up €2,957 (+603%), from €490 to €3,447
- Financial income -€2,397
no longer reported in 2025 (was €2,397)
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 | €25,544 | €26,044 | +€500 | +2.0% |
| Fixed assets | 21/28 | €16,636 | €14,995 | -€1,641 | -9.9% |
| Tangible fixed assets | 22/27 | €11,836 | €10,195 | -€1,641 | -13.9% |
| Plant, machinery and equipment | 23 | €6,425 | €2,851 | -€3,574 | -55.6% |
| Furniture and vehicles | 24 | €5,411 | €7,344 | +€1,933 | +35.7% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €8,908 | €11,049 | +€2,141 | +24.0% |
| Amounts receivable within one year | 40/41 | €2,100 | €5,570 | +€3,470 | +165% |
| Trade receivables | 40 | €2,100 | €5,045 | +€2,945 | +140% |
| Other amounts receivable | 41 | - | €525 | +€525 | |
| Cash at bank and in hand | 54/58 | €5,021 | €3,365 | -€1,656 | -33.0% |
| Deferred charges and accrued income | 490/1 | €1,787 | €2,114 | +€327 | +18.3% |
| Total equity and liabilities | 10/49 | €25,544 | €26,044 | +€500 | +2.0% |
| Equity | 10/15 | €2,222 | €14,884 | +€12,662 | +570% |
| Contributions | 10/11 | €12,366 | €12,366 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,003 | €659 | +€12,662 | |
| Amounts payable | 17/49 | €23,322 | €11,160 | -€12,162 | -52.1% |
| Amounts payable within one year | 42/48 | €23,322 | €11,160 | -€12,162 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €833 | -€6,667 | -88.9% |
| Trade debts | 44 | €7,112 | €4,546 | -€2,566 | -36.1% |
| Suppliers | 440/4 | €7,112 | €4,546 | -€2,566 | -36.1% |
| Taxes, remuneration and social security | 45 | €4,923 | €4,845 | -€78 | -1.6% |
| Taxes | 450/3 | €4,923 | €4,845 | -€78 | -1.6% |
| Other amounts payable | 47/48 | €3,787 | €936 | -€2,851 | -75.3% |
| Turnover | 70 | €139,926 | €138,494 | -€1,432 | -1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €145,937 | €114,616 | -€31,321 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,725 | €5,080 | +€1,355 | +36.4% |
| Other operating charges | 640/8 | €2,289 | €1,418 | -€871 | -38.1% |
| Gross operating margin | 9900 | €485 | €29,393 | +€28,908 | +5,960% |
| Operating profit (loss) | 9901 | -€5,529 | €22,895 | +€28,424 | |
| Financial income | 75/76B | €2,397 | - | -€2,397 | |
| Recurring financial income | 75 | €2,397 | - | -€2,397 | |
| Financial charges | 65/66B | €3,651 | €6,786 | +€3,135 | +85.9% |
| Recurring financial charges | 65 | €3,651 | €6,786 | +€3,135 | +85.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,783 | €16,109 | +€22,892 | |
| Income taxes | 67/77 | €490 | €3,447 | +€2,957 | +603% |
| Profit (loss) for the period | 9904 | -€7,273 | €12,662 | +€19,935 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,273 | €12,662 | +€19,935 |
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 23 October 2026 via checked.be.