"Coming" begins with a beautiful description of the time just before spring, when evenings are "light, chill, and yellow," and the days are becoming longer. Larkin uses serene imagery to describe the scene, making it seem almost idyllic.
In the middle of the poem, Larkin states "It will be spring soon, it will be spring soon," reminding the reader that the poem is set between seasons. The speaker then reflects on his own childhood, which is a "forgotten boredom," saying that he now feels like a child who has come "on a scene of adult reconciling, and can understand nothing but the unusual laughter."
Here, he is saying that his happiness about the imminent Spring is similar to a child who is happy about the reconciliation of an argument, convinced by fake laughter. In saying this, there is a suggestion that Spring brings with it false positivity and optimism.