Coeur de beurre: what changed
Coeur de beurre
Largest movements
- Stocks and contracts -€34,000
no longer reported in 2025 (was €34,000)
- Cash -€4,124
down €4,124 (-92.2%), from €4,473 to €350
mainly Net result for the year (-€17,617) and Tax, wage and social debts (-€12,288)
- Receivables within one year -€3,523
no longer reported in 2025 (was €3,523)
- Financial fixed assets -€1,300
no longer reported in 2025 (was €1,300)
- Profit (loss) carried forward -€17,617
down €17,617 (-41.1%), from -€42,861 to -€60,478
- Tax, wage and social debts -€12,288
no longer reported in 2025 (was €12,288)
of which Taxes: -€6,782
- Other debts -€7,001
down €7,001 (-11.1%), from €62,829 to €55,828
- Trade debts -€6,040
no longer reported in 2025 (was €6,040)
- Gross operating margin -€21,401
down €21,401, from €12,456 to -€8,945
- Staff costs -€10,982
down €10,982 (-65.2%), from €16,843 to €5,861
- Other operating charges +€400
up €400 (+18.9%), from €2,110 to €2,510
- Financial charges -€131
down €131 (-30.3%), from €433 to €302
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,296 | €350 | -€42,946 | -99.2% |
| Fixed assets | 21/28 | €1,300 | - | -€1,300 | |
| Financial fixed assets | 28 | €1,300 | - | -€1,300 | |
| Current assets | 29/58 | €41,996 | €350 | -€41,646 | -99.2% |
| Stocks and contracts in progress | 3 | €34,000 | - | -€34,000 | |
| Stocks | 30/36 | €34,000 | - | -€34,000 | |
| Amounts receivable within one year | 40/41 | €3,523 | - | -€3,523 | |
| Trade receivables | 40 | €3,523 | - | -€3,523 | |
| Cash at bank and in hand | 54/58 | €4,473 | €350 | -€4,124 | -92.2% |
| Total equity and liabilities | 10/49 | €43,296 | €350 | -€42,946 | -99.2% |
| Equity | 10/15 | -€37,861 | -€55,478 | -€17,617 | -46.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,861 | -€60,478 | -€17,617 | -41.1% |
| Amounts payable | 17/49 | €81,157 | €55,828 | -€25,329 | -31.2% |
| Amounts payable within one year | 42/48 | €81,157 | €55,828 | -€25,329 | -31.2% |
| Trade debts | 44 | €6,040 | - | -€6,040 | |
| Suppliers | 440/4 | €6,040 | - | -€6,040 | |
| Taxes, remuneration and social security | 45 | €12,288 | - | -€12,288 | |
| Taxes | 450/3 | €6,782 | - | -€6,782 | |
| Remuneration and social security | 454/9 | €5,506 | - | -€5,506 | |
| Other amounts payable | 47/48 | €62,829 | €55,828 | -€7,001 | -11.1% |
| Remuneration, social security and pensions | 62 | €16,843 | €5,861 | -€10,982 | -65.2% |
| Other operating charges | 640/8 | €2,110 | €2,510 | +€400 | +18.9% |
| Gross operating margin | 9900 | €12,456 | -€8,945 | -€21,401 | |
| Operating profit (loss) | 9901 | -€6,498 | -€17,316 | -€10,818 | -166% |
| Financial charges | 65/66B | €433 | €302 | -€131 | -30.3% |
| Recurring financial charges | 65 | €433 | €302 | -€131 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,930 | -€17,617 | -€10,687 | -154% |
| Profit (loss) for the period | 9904 | -€6,930 | -€17,617 | -€10,687 | -154% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,930 | -€17,617 | -€10,687 | -154% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.