BO COUTURE: 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.
BO COUTURE
Largest movements
- Stocks and contracts -€75,554
down €75,554 (-100%), from €75,554 to €0
- Other debts -€74,224
down €74,224 (-77.6%), from €95,645 to €21,421
- Profit (loss) carried forward -€1,892
down €1,892 (-3.5%), from -€54,378 to -€56,271
- Gross operating margin -€295
down €295 (-27.9%), from -€1,054 to -€1,348
- Other operating charges -€48
down €48 (-8.1%), from €592 to €544
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
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 | €75,554 | €0 | -€75,554 | -100% |
| Current assets | 29/58 | €75,554 | €0 | -€75,554 | -100% |
| Stocks and contracts in progress | 3 | €75,554 | €0 | -€75,554 | -100% |
| Stocks | 30/36 | €75,554 | €0 | -€75,554 | -100% |
| Total equity and liabilities | 10/49 | €75,554 | €0 | -€75,554 | -100% |
| Equity | 10/15 | -€25,511 | -€27,404 | -€1,892 | -7.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,275 | €10,275 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,416 | €8,416 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,378 | -€56,271 | -€1,892 | -3.5% |
| Amounts payable | 17/49 | €101,065 | €27,404 | -€73,661 | -72.9% |
| Amounts payable within one year | 42/48 | €101,065 | €27,404 | -€73,661 | -72.9% |
| Trade debts | 44 | €5,420 | €5,982 | +€562 | +10.4% |
| Suppliers | 440/4 | €5,420 | €5,982 | +€562 | +10.4% |
| Other amounts payable | 47/48 | €95,645 | €21,421 | -€74,224 | -77.6% |
| Other operating charges | 640/8 | €592 | €544 | -€48 | -8.1% |
| Gross operating margin | 9900 | -€1,054 | -€1,348 | -€295 | -27.9% |
| Operating profit (loss) | 9901 | -€1,646 | -€1,892 | -€247 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,646 | -€1,892 | -€247 | -15.0% |
| Profit (loss) for the period | 9904 | -€1,646 | -€1,892 | -€247 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,646 | -€1,892 | -€247 | -15.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.