Costermans: what changed
Two fiscal 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.
Costermans
Largest movements
- Receivables within one year -€2,249
down €2,249 (-13.7%), from €16,423 to €14,174
of which Other amounts receivable: -€2,249
- Short-term financial debts +€13,638
up €13,638 (+238.9%), from €5,709 to €19,347
- Other debts -€11,859
down €11,859 (-3.0%), from €393,075 to €381,215
- Profit (loss) carried forward -€4,437
down €4,437 (-1.2%), from -€369,273 to -€373,710
- Gross operating margin -€15,013
down €15,013, from €13,342 to -€1,671
- Financial charges -€1,425
down €1,425 (-37.6%), from €3,791 to €2,366
- Other operating charges -€581
down €581 (-59.3%), from €981 to €400
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,530 | €114,281 | -€2,249 | -1.9% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €116,530 | €114,281 | -€2,249 | -1.9% |
| Stocks and contracts in progress | 3 | €100,107 | €100,107 | = | 0.0% |
| Stocks | 30/36 | €100,107 | €100,107 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,423 | €14,174 | -€2,249 | -13.7% |
| Trade receivables | 40 | €13,835 | €13,835 | = | 0.0% |
| Other amounts receivable | 41 | €2,588 | €339 | -€2,249 | -86.9% |
| Total equity and liabilities | 10/49 | €116,530 | €114,281 | -€2,249 | -1.9% |
| Equity | 10/15 | -€287,469 | -€291,905 | -€4,437 | -1.5% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Outside capital | 11 | - | €74,368 | +€74,368 | |
| Other | 1109/19 | - | €74,368 | +€74,368 | |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€369,273 | -€373,710 | -€4,437 | -1.2% |
| Amounts payable | 17/49 | €403,998 | €406,186 | +€2,188 | +0.5% |
| Amounts payable within one year | 42/48 | €403,998 | €406,186 | +€2,188 | +0.5% |
| Financial debts | 43 | €5,709 | €19,347 | +€13,638 | +238.9% |
| Credit institutions | 430/8 | €5,709 | €19,347 | +€13,638 | +238.9% |
| Trade debts | 44 | €5,214 | €5,623 | +€409 | +7.8% |
| Suppliers | 440/4 | €5,214 | €5,623 | +€409 | +7.8% |
| Other amounts payable | 47/48 | €393,075 | €381,215 | -€11,859 | -3.0% |
| Remuneration, social security and pensions | 62 | €21 | - | -€21 | |
| Other operating charges | 640/8 | €981 | €400 | -€581 | -59.3% |
| Gross operating margin | 9900 | €13,342 | -€1,671 | -€15,013 | |
| Operating profit (loss) | 9901 | €12,340 | -€2,070 | -€14,411 | |
| Financial charges | 65/66B | €3,791 | €2,366 | -€1,425 | -37.6% |
| Recurring financial charges | 65 | €3,791 | €2,366 | -€1,425 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €8,549 | -€4,437 | -€12,986 | |
| Profit (loss) for the period | 9904 | €8,549 | -€4,437 | -€12,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,549 | -€4,437 | -€12,986 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.