VLOERWERKEN COSEMANS: what changed
VLOERWERKEN COSEMANS
Largest movements
- Receivables within one year +€4,199
up €4,199 (+298%), from €1,411 to €5,610
of which Trade receivables: +€4,649
- Tangible fixed assets -€3,266
down €3,266 (-7.3%), from €44,639 to €41,372
- Stocks and contracts -€752
no longer reported in 2025 (was €752)
- Reserves +€8,042
new in 2025: €8,042
- Debts after one year -€6,057
down €6,057 (-24.2%), from €24,981 to €18,924
- Other debts -€4,829
down €4,829 (-83.6%), from €5,778 to €950
- Current portion of long-term debt -€2,679
down €2,679 (-30.7%), from €8,736 to €6,057
- Short-term financial debts +€2,378
up €2,378 (+76.1%), from €3,125 to €5,504
- Gross operating margin +€9,270
up €9,270 (+90.6%), from €10,228 to €19,498
- Taxes +€2,799
up €2,799 (+175%), from €1,599 to €4,398
- Other operating charges -€839
down €839 (-33.9%), from €2,478 to €1,639
- Depreciation -€456
down €456 (-12.3%), from €3,722 to €3,266
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,534 | €48,665 | +€131 | +0.3% |
| Fixed assets | 21/28 | €44,639 | €41,372 | -€3,266 | -7.3% |
| Tangible fixed assets | 22/27 | €44,639 | €41,372 | -€3,266 | -7.3% |
| Land and buildings | 22 | €44,639 | €41,372 | -€3,266 | -7.3% |
| Current assets | 29/58 | €3,895 | €7,292 | +€3,397 | +87.2% |
| Stocks and contracts in progress | 3 | €752 | - | -€752 | |
| Contracts in progress | 37 | €752 | - | -€752 | |
| Amounts receivable within one year | 40/41 | €1,411 | €5,610 | +€4,199 | +298% |
| Trade receivables | 40 | €596 | €5,245 | +€4,649 | +780% |
| Other amounts receivable | 41 | €815 | €366 | -€450 | -55.1% |
| Deferred charges and accrued income | 490/1 | €1,732 | €1,682 | -€50 | -2.9% |
| Total equity and liabilities | 10/49 | €48,534 | €48,665 | +€131 | +0.3% |
| Equity | 10/15 | €1,934 | €11,042 | +€9,108 | +471% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €8,042 | +€8,042 | |
| Distributable reserves | 133 | - | €8,042 | +€8,042 | |
| Profit (loss) carried forward | 14 | -€1,066 | - | +€1,066 | |
| Amounts payable | 17/49 | €46,600 | €37,622 | -€8,978 | -19.3% |
| Amounts payable after more than one year | 17 | €24,981 | €18,924 | -€6,057 | -24.2% |
| Financial debts | 170/4 | €24,981 | €18,924 | -€6,057 | -24.2% |
| Amounts payable within one year | 42/48 | €21,596 | €18,698 | -€2,898 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €8,736 | €6,057 | -€2,679 | -30.7% |
| Financial debts | 43 | €3,125 | €5,504 | +€2,378 | +76.1% |
| Credit institutions | 430/8 | €3,125 | €5,504 | +€2,378 | +76.1% |
| Trade debts | 44 | €1,487 | €1,479 | -€8 | -0.5% |
| Suppliers | 440/4 | €1,487 | €1,479 | -€8 | -0.5% |
| Taxes, remuneration and social security | 45 | €2,470 | €4,709 | +€2,239 | +90.7% |
| Taxes | 450/3 | €2,470 | €4,709 | +€2,239 | +90.7% |
| Other amounts payable | 47/48 | €5,778 | €950 | -€4,829 | -83.6% |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,722 | €3,266 | -€456 | -12.3% |
| Other operating charges | 640/8 | €2,478 | €1,639 | -€839 | -33.9% |
| Gross operating margin | 9900 | €10,228 | €19,498 | +€9,270 | +90.6% |
| Operating profit (loss) | 9901 | €4,027 | €14,593 | +€10,565 | +262% |
| Financial income | 75/76B | €61 | €2 | -€59 | -97.0% |
| Recurring financial income | 75 | €61 | €2 | -€59 | -97.0% |
| Financial charges | 65/66B | €1,157 | €1,088 | -€69 | -6.0% |
| Recurring financial charges | 65 | €1,157 | €1,088 | -€69 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €2,931 | €13,506 | +€10,575 | +361% |
| Income taxes | 67/77 | €1,599 | €4,398 | +€2,799 | +175% |
| Profit (loss) for the period | 9904 | €1,332 | €9,108 | +€7,776 | +584% |
| Profit (loss) for the period to be appropriated | 9905 | €1,332 | €9,108 | +€7,776 | +584% |
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 6 November 2026 via checked.be.