Praktijk COOMANS: what changed
Praktijk COOMANS
Largest movements
- Cash +€37,282
up €37,282 (+27.3%), from €136,644 to €173,926
mainly Other debts (+€50,822) and Net result for the year (+€29,538)
- Tangible fixed assets -€11,407
down €11,407 (-26.7%), from €42,786 to €31,379
of which Furniture and vehicles: -€10,106
- Other debts +€50,822
up €50,822 (+1,722%), from €2,951 to €53,773
- Reserves -€21,513
down €21,513 (-17.2%), from €124,793 to €103,281
- Debts after one year -€8,047
down €8,047 (-38.5%), from €20,882 to €12,835
- Tax, wage and social debts +€3,032
up €3,032 (+239%), from €1,270 to €4,302
- Gross operating margin +€5,080
up €5,080 (+10.5%), from €48,495 to €53,574
- Taxes +€1,756
up €1,756 (+18.2%), from €9,647 to €11,403
- Financial charges -€589
down €589 (-28.9%), from €2,035 to €1,446
- Depreciation -€568
down €568 (-4.7%), from €11,975 to €11,407
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 | €182,736 | €209,449 | +€26,713 | +14.6% |
| Fixed assets | 21/28 | €42,786 | €31,379 | -€11,407 | -26.7% |
| Tangible fixed assets | 22/27 | €42,786 | €31,379 | -€11,407 | -26.7% |
| Land and buildings | 22 | €5,328 | €5,075 | -€253 | -4.8% |
| Plant, machinery and equipment | 23 | €2,276 | €1,228 | -€1,048 | -46.0% |
| Furniture and vehicles | 24 | €35,181 | €25,076 | -€10,106 | -28.7% |
| Current assets | 29/58 | €139,950 | €178,070 | +€38,120 | +27.2% |
| Amounts receivable within one year | 40/41 | €75 | €842 | +€767 | +1,023% |
| Other amounts receivable | 41 | €75 | €842 | +€767 | +1,023% |
| Cash at bank and in hand | 54/58 | €136,644 | €173,926 | +€37,282 | +27.3% |
| Deferred charges and accrued income | 490/1 | €3,231 | €3,302 | +€72 | +2.2% |
| Total equity and liabilities | 10/49 | €182,736 | €209,449 | +€26,713 | +14.6% |
| Equity | 10/15 | €137,193 | €115,681 | -€21,513 | -15.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €124,793 | €103,281 | -€21,513 | -17.2% |
| Distributable reserves | 133 | €124,793 | €103,281 | -€21,513 | -17.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €45,542 | €93,768 | +€48,226 | +106% |
| Amounts payable after more than one year | 17 | €20,882 | €12,835 | -€8,047 | -38.5% |
| Financial debts | 170/4 | €20,882 | €12,835 | -€8,047 | -38.5% |
| Amounts payable within one year | 42/48 | €24,641 | €80,522 | +€55,880 | +227% |
| Current portion of amounts payable after more than one year | 42 | €7,661 | €8,047 | +€385 | +5.0% |
| Trade debts | 44 | €12,759 | €14,400 | +€1,641 | +12.9% |
| Suppliers | 440/4 | €12,759 | €14,400 | +€1,641 | +12.9% |
| Taxes, remuneration and social security | 45 | €1,270 | €4,302 | +€3,032 | +239% |
| Taxes | 450/3 | €1,270 | €4,302 | +€3,032 | +239% |
| Other amounts payable | 47/48 | €2,951 | €53,773 | +€50,822 | +1,722% |
| Accrued charges and deferred income | 492/3 | €19 | €411 | +€392 | +2,049% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,975 | €11,407 | -€568 | -4.7% |
| Other operating charges | 640/8 | €569 | €597 | +€28 | +4.9% |
| Gross operating margin | 9900 | €48,495 | €53,574 | +€5,080 | +10.5% |
| Operating profit (loss) | 9901 | €35,951 | €41,571 | +€5,620 | +15.6% |
| Financial income | 75/76B | €351 | €817 | +€465 | +132% |
| Recurring financial income | 75 | €351 | €817 | +€465 | +132% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,035 | €1,446 | -€589 | -28.9% |
| Recurring financial charges | 65 | €2,035 | €1,446 | -€589 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €34,267 | €40,941 | +€6,674 | +19.5% |
| Income taxes | 67/77 | €9,647 | €11,403 | +€1,756 | +18.2% |
| Profit (loss) for the period | 9904 | €24,620 | €29,538 | +€4,918 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,620 | €29,538 | +€4,918 | +20.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.