AU COUILLON: 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.
AU COUILLON
Largest movements
- Tangible fixed assets -€16,612
down €16,612 (-18.9%), from €88,020 to €71,409
of which Other tangible fixed assets: -€15,151
- Deferred charges and accrued income +€5,696
up €5,696 (+318%), from €1,793 to €7,489
- Cash -€1,874
down €1,874 (-12.6%), from €14,869 to €12,996
mainly Current portion of long-term debt (-€9,464) and Investment in fixed assets (net) (-€6,203)
- Current portion of long-term debt -€9,464
down €9,464 (-48.7%), from €19,417 to €9,952
- Profit (loss) carried forward +€5,510
up €5,510 (+20.6%), from -€26,692 to -€21,182
- Tax, wage and social debts +€5,295
up €5,295 (+32.6%), from €16,263 to €21,558
of which Remuneration and social security: +€5,742
- Trade debts -€5,025
down €5,025 (-23.5%), from €21,342 to €16,318
- Other debts -€4,629
down €4,629 (-6.5%), from €71,177 to €66,548
- Gross operating margin +€15,869
up €15,869 (+13.2%), from €120,130 to €135,999
- Staff costs -€4,608
down €4,608 (-4.3%), from €106,306 to €101,697
- Financial charges +€1,542
up €1,542 (+78.8%), from €1,956 to €3,497
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 | €112,545 | €100,460 | -€12,086 | -10.7% |
| Fixed assets | 21/28 | €88,383 | €71,772 | -€16,612 | -18.8% |
| Tangible fixed assets | 22/27 | €88,020 | €71,409 | -€16,612 | -18.9% |
| Furniture and vehicles | 24 | €12,971 | €11,511 | -€1,460 | -11.3% |
| Other tangible fixed assets | 26 | €75,050 | €59,898 | -€15,151 | -20.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €24,162 | €28,688 | +€4,526 | +18.7% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €703 | +€703 | |
| Other amounts receivable | 41 | - | €703 | +€703 | |
| Cash at bank and in hand | 54/58 | €14,869 | €12,996 | -€1,874 | -12.6% |
| Deferred charges and accrued income | 490/1 | €1,793 | €7,489 | +€5,696 | +318% |
| Total equity and liabilities | 10/49 | €112,545 | €100,460 | -€12,086 | -10.7% |
| Equity | 10/15 | -€21,089 | -€15,579 | +€5,510 | +26.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €603 | €603 | = | 0.0% |
| Distributable reserves | 133 | €603 | €603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,692 | -€21,182 | +€5,510 | +20.6% |
| Amounts payable | 17/49 | €133,634 | €116,038 | -€17,596 | -13.2% |
| Amounts payable within one year | 42/48 | €128,199 | €114,376 | -€13,823 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €19,417 | €9,952 | -€9,464 | -48.7% |
| Trade debts | 44 | €21,342 | €16,318 | -€5,025 | -23.5% |
| Suppliers | 440/4 | €21,342 | €16,318 | -€5,025 | -23.5% |
| Taxes, remuneration and social security | 45 | €16,263 | €21,558 | +€5,295 | +32.6% |
| Taxes | 450/3 | €7,149 | €6,702 | -€447 | -6.3% |
| Remuneration and social security | 454/9 | €9,114 | €14,856 | +€5,742 | +63.0% |
| Other amounts payable | 47/48 | €71,177 | €66,548 | -€4,629 | -6.5% |
| Accrued charges and deferred income | 492/3 | €5,435 | €1,662 | -€3,773 | -69.4% |
| Remuneration, social security and pensions | 62 | €106,306 | €101,697 | -€4,608 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,101 | €22,815 | +€714 | +3.2% |
| Other operating charges | 640/8 | €3,273 | €2,480 | -€793 | -24.2% |
| Gross operating margin | 9900 | €120,130 | €135,999 | +€15,869 | +13.2% |
| Operating profit (loss) | 9901 | -€11,549 | €9,007 | +€20,556 | |
| Financial charges | 65/66B | €1,956 | €3,497 | +€1,542 | +78.8% |
| Recurring financial charges | 65 | €1,956 | €3,497 | +€1,542 | +78.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,505 | €5,510 | +€19,014 | |
| Profit (loss) for the period | 9904 | -€13,505 | €5,510 | +€19,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,505 | €5,510 | +€19,014 |
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 21 October 2026 via checked.be.