BRIGITTE COIFFURE: 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.
BRIGITTE COIFFURE
Largest movements
- Stocks and contracts -€3,299
no longer reported in 2024 (was €3,299)
- Cash +€2,149
up €2,149 (+37.0%), from €5,807 to €7,956
mainly Net result for the year (+€8,717) and Stocks and contracts (+€3,299)
- Tangible fixed assets -€2,148
no longer reported in 2024 (was €2,148)
of which Other tangible fixed assets: -€1,329
- Receivables within one year -€1,371
down €1,371 (-47.8%), from €2,870 to €1,499
of which Other amounts receivable: -€789
- Profit (loss) carried forward +€8,717
up €8,717 (+46.7%), from -€18,681 to -€9,964
- Tax, wage and social debts -€7,619
down €7,619 (-86.6%), from €8,802 to €1,183
of which Remuneration and social security: -€4,876
- Other debts -€4,425
down €4,425 (-87.2%), from €5,072 to €647
- Trade debts -€1,342
down €1,342 (-46.1%), from €2,912 to €1,570
- Staff costs -€25,981
down €25,981 (-67.1%), from €38,714 to €12,733
- Gross operating margin -€18,949
down €18,949 (-44.7%), from €42,427 to €23,478
- Depreciation -€663
no longer reported in 2024 (was €663)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,124 | €9,455 | -€4,669 | -33.1% |
| Fixed assets | 21/28 | €2,148 | - | -€2,148 | |
| Tangible fixed assets | 22/27 | €2,148 | - | -€2,148 | |
| Plant, machinery and equipment | 23 | €263 | - | -€263 | |
| Furniture and vehicles | 24 | €556 | - | -€556 | |
| Other tangible fixed assets | 26 | €1,329 | - | -€1,329 | |
| Current assets | 29/58 | €11,976 | €9,455 | -€2,521 | -21.1% |
| Stocks and contracts in progress | 3 | €3,299 | - | -€3,299 | |
| Stocks | 30/36 | €3,299 | - | -€3,299 | |
| Amounts receivable within one year | 40/41 | €2,870 | €1,499 | -€1,371 | -47.8% |
| Trade receivables | 40 | €1,957 | €1,375 | -€582 | -29.7% |
| Other amounts receivable | 41 | €913 | €124 | -€789 | -86.4% |
| Cash at bank and in hand | 54/58 | €5,807 | €7,956 | +€2,149 | +37.0% |
| Total equity and liabilities | 10/49 | €14,124 | €9,455 | -€4,669 | -33.1% |
| Equity | 10/15 | -€2,662 | €6,055 | +€8,717 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,619 | €3,619 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,759 | €1,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,681 | -€9,964 | +€8,717 | +46.7% |
| Amounts payable | 17/49 | €16,786 | €3,400 | -€13,386 | -79.7% |
| Amounts payable within one year | 42/48 | €16,786 | €3,400 | -€13,386 | -79.7% |
| Trade debts | 44 | €2,912 | €1,570 | -€1,342 | -46.1% |
| Suppliers | 440/4 | €2,912 | €1,570 | -€1,342 | -46.1% |
| Taxes, remuneration and social security | 45 | €8,802 | €1,183 | -€7,619 | -86.6% |
| Taxes | 450/3 | €3,063 | €320 | -€2,743 | -89.6% |
| Remuneration and social security | 454/9 | €5,739 | €863 | -€4,876 | -85.0% |
| Other amounts payable | 47/48 | €5,072 | €647 | -€4,425 | -87.2% |
| Remuneration, social security and pensions | 62 | €38,714 | €12,733 | -€25,981 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €663 | - | -€663 | |
| Other operating charges | 640/8 | €435 | €504 | +€69 | +15.9% |
| Non-recurring operating charges | 66A | - | €1,330 | +€1,330 | |
| Gross operating margin | 9900 | €42,427 | €23,478 | -€18,949 | -44.7% |
| Operating profit (loss) | 9901 | €2,615 | €8,911 | +€6,296 | +241% |
| Financial income | 75/76B | €76 | €148 | +€72 | +94.7% |
| Recurring financial income | 75 | €76 | €148 | +€72 | +94.7% |
| Financial charges | 65/66B | €462 | €342 | -€120 | -26.0% |
| Recurring financial charges | 65 | €462 | €342 | -€120 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €2,229 | €8,717 | +€6,488 | +291% |
| Profit (loss) for the period | 9904 | €2,229 | €8,717 | +€6,488 | +291% |
| Profit (loss) for the period to be appropriated | 9905 | €2,229 | €8,717 | +€6,488 | +291% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.