SVEN COOMANS: 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.
SVEN COOMANS
Largest movements
- Tangible fixed assets -€18,567
down €18,567 (-25.5%), from €72,678 to €54,111
of which Furniture and vehicles: -€18,143
- Receivables within one year -€6,177
down €6,177 (-11.9%), from €52,124 to €45,947
of which Other amounts receivable: -€14,405
- Cash -€5,182
down €5,182 (-49.1%), from €10,552 to €5,370
mainly Contributions, distributions and other (-€35,183) and Debts after one year (-€20,716)
- Debts after one year -€20,716
down €20,716 (-61.8%), from €33,513 to €12,796
- Reserves -€10,944
down €10,944 (-23.0%), from €47,663 to €36,719
- Other debts +€5,739
up €5,739 (+91.7%), from €6,261 to €12,000
- Current portion of long-term debt -€2,280
down €2,280 (-9.9%), from €22,996 to €20,716
- Gross operating margin +€18,389
up €18,389 (+48.8%), from €37,714 to €56,102
- Taxes +€2,246
up €2,246 (+32.8%), from €6,845 to €9,091
- Depreciation -€2,045
down €2,045 (-9.1%), from €22,587 to €20,542
- Financial income -€847
down €847 (-34.9%), from €2,429 to €1,581
- Financial charges -€842
down €842 (-26.4%), from €3,195 to €2,353
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 | €139,562 | €109,879 | -€29,682 | -21.3% |
| Fixed assets | 21/28 | €72,678 | €54,111 | -€18,567 | -25.5% |
| Tangible fixed assets | 22/27 | €72,678 | €54,111 | -€18,567 | -25.5% |
| Land and buildings | 22 | €15,044 | €14,887 | -€157 | -1.0% |
| Plant, machinery and equipment | 23 | €958 | €691 | -€266 | -27.8% |
| Furniture and vehicles | 24 | €56,676 | €38,533 | -€18,143 | -32.0% |
| Current assets | 29/58 | €66,884 | €55,769 | -€11,116 | -16.6% |
| Amounts receivable within one year | 40/41 | €52,124 | €45,947 | -€6,177 | -11.9% |
| Trade receivables | 40 | €16,515 | €24,743 | +€8,227 | +49.8% |
| Other amounts receivable | 41 | €35,609 | €21,204 | -€14,405 | -40.5% |
| Current investments | 50/53 | €72 | €72 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,552 | €5,370 | -€5,182 | -49.1% |
| Deferred charges and accrued income | 490/1 | €4,135 | €4,380 | +€244 | +5.9% |
| Total equity and liabilities | 10/49 | €139,562 | €109,879 | -€29,682 | -21.3% |
| Equity | 10/15 | €66,263 | €55,319 | -€10,944 | -16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,663 | €36,719 | -€10,944 | -23.0% |
| Distributable reserves | 133 | €47,663 | €36,719 | -€10,944 | -23.0% |
| Amounts payable | 17/49 | €73,299 | €54,561 | -€18,738 | -25.6% |
| Amounts payable after more than one year | 17 | €33,513 | €12,796 | -€20,716 | -61.8% |
| Financial debts | 170/4 | €33,513 | €12,796 | -€20,716 | -61.8% |
| Amounts payable within one year | 42/48 | €39,786 | €41,764 | +€1,978 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €22,996 | €20,716 | -€2,280 | -9.9% |
| Financial debts | 43 | €1,996 | €2,126 | +€130 | +6.5% |
| Credit institutions | 430/8 | €1,996 | €2,126 | +€130 | +6.5% |
| Trade debts | 44 | €1,933 | €1,480 | -€453 | -23.4% |
| Suppliers | 440/4 | €1,933 | €1,480 | -€453 | -23.4% |
| Taxes, remuneration and social security | 45 | €6,599 | €5,442 | -€1,157 | -17.5% |
| Taxes | 450/3 | €3,849 | €5,442 | +€1,593 | +41.4% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Other amounts payable | 47/48 | €6,261 | €12,000 | +€5,739 | +91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,587 | €20,542 | -€2,045 | -9.1% |
| Other operating charges | 640/8 | €1,305 | €1,459 | +€154 | +11.8% |
| Gross operating margin | 9900 | €37,714 | €56,102 | +€18,389 | +48.8% |
| Operating profit (loss) | 9901 | €13,822 | €34,101 | +€20,280 | +147% |
| Financial income | 75/76B | €2,429 | €1,581 | -€847 | -34.9% |
| Recurring financial income | 75 | €2,429 | €1,581 | -€847 | -34.9% |
| Financial charges | 65/66B | €3,195 | €2,353 | -€842 | -26.4% |
| Recurring financial charges | 65 | €3,195 | €2,353 | -€842 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €13,055 | €33,329 | +€20,275 | +155% |
| Income taxes | 67/77 | €6,845 | €9,091 | +€2,246 | +32.8% |
| Profit (loss) for the period | 9904 | €6,210 | €24,239 | +€18,028 | +290% |
| Profit (loss) for the period to be appropriated | 9905 | €6,210 | €24,239 | +€18,028 | +290% |
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 27 October 2026 via checked.be.