COEPTIO CONSULTING: 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.
COEPTIO CONSULTING
Largest movements
- Receivables within one year -€14,100
down €14,100 (-68.3%), from €20,630 to €6,530
of which Trade receivables: -€17,968
- Cash -€2,027
down €2,027 (-14.9%), from €13,564 to €11,536
mainly Tax, wage and social debts (-€7,443) and Net result for the year (-€5,009)
- Tax, wage and social debts -€7,443
down €7,443 (-81.2%), from €9,161 to €1,719
- Profit (loss) carried forward -€5,009
new in 2025: -€5,009
- Other debts -€2,009
down €2,009 (-17.2%), from €11,667 to €9,658
- Trade debts -€1,514
down €1,514 (-73.7%), from €2,055 to €541
- Gross operating margin -€19,050
down €19,050, from €16,706 to -€2,344
- Taxes -€3,729
down €3,729 (-96.6%), from €3,859 to €131
- Financial charges -€356
down €356 (-19.1%), from €1,863 to €1,507
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 | €37,532 | €21,557 | -€15,975 | -42.6% |
| Current assets | 29/58 | €37,532 | €21,557 | -€15,975 | -42.6% |
| Amounts receivable within one year | 40/41 | €20,630 | €6,530 | -€14,100 | -68.3% |
| Trade receivables | 40 | €20,630 | €2,662 | -€17,968 | -87.1% |
| Other amounts receivable | 41 | - | €3,868 | +€3,868 | |
| Cash at bank and in hand | 54/58 | €13,564 | €11,536 | -€2,027 | -14.9% |
| Deferred charges and accrued income | 490/1 | €3,338 | €3,490 | +€152 | +4.6% |
| Total equity and liabilities | 10/49 | €37,532 | €21,557 | -€15,975 | -42.6% |
| Equity | 10/15 | €14,648 | €9,640 | -€5,009 | -34.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,648 | €11,648 | = | 0.0% |
| Distributable reserves | 133 | €11,648 | €11,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,009 | -€5,009 | |
| Amounts payable | 17/49 | €22,884 | €11,917 | -€10,967 | -47.9% |
| Amounts payable within one year | 42/48 | €22,884 | €11,917 | -€10,967 | -47.9% |
| Trade debts | 44 | €2,055 | €541 | -€1,514 | -73.7% |
| Suppliers | 440/4 | €2,055 | €541 | -€1,514 | -73.7% |
| Taxes, remuneration and social security | 45 | €9,161 | €1,719 | -€7,443 | -81.2% |
| Taxes | 450/3 | €9,161 | €1,719 | -€7,443 | -81.2% |
| Other amounts payable | 47/48 | €11,667 | €9,658 | -€2,009 | -17.2% |
| Other operating charges | 640/8 | €995 | €1,027 | +€32 | +3.2% |
| Gross operating margin | 9900 | €16,706 | -€2,344 | -€19,050 | |
| Operating profit (loss) | 9901 | €15,711 | -€3,371 | -€19,082 | |
| Financial charges | 65/66B | €1,863 | €1,507 | -€356 | -19.1% |
| Recurring financial charges | 65 | €1,863 | €1,507 | -€356 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €13,848 | -€4,878 | -€18,726 | |
| Income taxes | 67/77 | €3,859 | €131 | -€3,729 | -96.6% |
| Profit (loss) for the period | 9904 | €9,989 | -€5,009 | -€14,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,989 | -€5,009 | -€14,998 |
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 29 October 2026 via checked.be.