COOMANS JOHAN: 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.
COOMANS JOHAN
Largest movements
- Current investments +€230,000
up €230,000 (+209.1%), from €110,000 to €340,000
- Cash -€167,321
down €167,321 (-68.2%), from €245,364 to €78,043
mainly Current investments (-€230,000) and Tax, wage and social debts (-€994)
- Tangible fixed assets -€18,313
down €18,313 (-25.7%), from €71,301 to €52,988
of which Furniture and vehicles: -€14,336
- Reserves +€44,500
up €44,500 (+11.1%), from €400,985 to €445,485
of which Distributable reserves: +€44,500
- Gross operating margin -€14,225
down €14,225 (-12.8%), from €111,479 to €97,254
- Financial charges -€6,907
down €6,907 (-98.3%), from €7,024 to €117
- Financial income +€3,837
up €3,837 (+478.5%), from €802 to €4,639
- Depreciation +€2,107
up €2,107 (+13.0%), from €16,206 to €18,313
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
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 | €429,079 | €472,937 | +€43,858 | +10.2% |
| Fixed assets | 21/28 | €71,301 | €52,988 | -€18,313 | -25.7% |
| Tangible fixed assets | 22/27 | €71,301 | €52,988 | -€18,313 | -25.7% |
| Plant, machinery and equipment | 23 | €13,504 | €9,940 | -€3,564 | -26.4% |
| Furniture and vehicles | 24 | €56,971 | €42,635 | -€14,336 | -25.2% |
| Other tangible fixed assets | 26 | €826 | €413 | -€413 | -50.0% |
| Current assets | 29/58 | €357,778 | €419,949 | +€62,171 | +17.4% |
| Amounts receivable within one year | 40/41 | €325 | - | -€325 | |
| Trade receivables | 40 | €325 | - | -€325 | |
| Current investments | 50/53 | €110,000 | €340,000 | +€230,000 | +209.1% |
| Cash at bank and in hand | 54/58 | €245,364 | €78,043 | -€167,321 | -68.2% |
| Deferred charges and accrued income | 490/1 | €2,089 | €1,907 | -€182 | -8.7% |
| Total equity and liabilities | 10/49 | €429,079 | €472,937 | +€43,858 | +10.2% |
| Equity | 10/15 | €417,365 | €462,161 | +€44,796 | +10.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €400,985 | €445,485 | +€44,500 | +11.1% |
| Non-distributable reserves | 130/1 | €14,985 | €14,985 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,985 | €14,985 | = | 0.0% |
| Distributable reserves | 133 | €386,000 | €430,500 | +€44,500 | +11.5% |
| Profit (loss) carried forward | 14 | €3,980 | €4,276 | +€296 | +7.4% |
| Amounts payable | 17/49 | €11,713 | €10,776 | -€937 | -8.0% |
| Amounts payable within one year | 42/48 | €11,713 | €10,776 | -€937 | -8.0% |
| Trade debts | 44 | €1,097 | €955 | -€142 | -13.0% |
| Suppliers | 440/4 | €1,097 | €955 | -€142 | -13.0% |
| Taxes, remuneration and social security | 45 | €9,169 | €8,175 | -€994 | -10.8% |
| Taxes | 450/3 | €4,888 | €3,805 | -€1,084 | -22.2% |
| Remuneration and social security | 454/9 | €4,281 | €4,370 | +€90 | +2.1% |
| Other amounts payable | 47/48 | €1,448 | €1,647 | +€199 | +13.8% |
| Non-recurring operating income | 76A | €26,100 | - | -€26,100 | |
| Remuneration, social security and pensions | 62 | €20,532 | €21,259 | +€727 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,206 | €18,313 | +€2,107 | +13.0% |
| Other operating charges | 640/8 | €265 | €212 | -€53 | -19.9% |
| Gross operating margin | 9900 | €111,479 | €97,254 | -€14,225 | -12.8% |
| Operating profit (loss) | 9901 | €74,476 | €57,470 | -€17,006 | -22.8% |
| Financial income | 75/76B | €802 | €4,639 | +€3,837 | +478.5% |
| Recurring financial income | 75 | €802 | €4,639 | +€3,837 | +478.5% |
| Financial charges | 65/66B | €7,024 | €117 | -€6,907 | -98.3% |
| Recurring financial charges | 65 | €7,024 | €117 | -€6,907 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | €68,254 | €61,992 | -€6,262 | -9.2% |
| Income taxes | 67/77 | €17,128 | €17,196 | +€68 | +0.4% |
| Profit (loss) for the period | 9904 | €51,126 | €44,796 | -€6,330 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,126 | €44,796 | -€6,330 | -12.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.