COIN PERDU: 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.
COIN PERDU
Largest movements
- Cash +€14,314
up €14,314 (+222%), from €6,453 to €20,767
mainly Net result for the year (+€17,218) and Receivables within one year (+€7,085)
- Receivables within one year -€7,085
down €7,085 (-28.5%), from €24,843 to €17,758
of which Trade receivables: -€8,064
- Tangible fixed assets -€548
down €548 (-39.7%), from €1,380 to €832
- Reserves -€20,000
down €20,000 (-49.0%), from €40,851 to €20,851
- Profit (loss) carried forward +€17,218
up €17,218 (+83.7%), from -€20,568 to -€3,349
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts -€4,521
down €4,521 (-82.2%), from €5,499 to €979
- Trade debts +€1,519
up €1,519 (+219%), from €695 to €2,214
- Gross operating margin +€10,206
up €10,206 (+97.4%), from €10,475 to €20,681
- Taxes +€1,663
up €1,663 (+1,174%), from €142 to €1,804
- Other operating charges +€861
new in 2025: €861
- Depreciation +€284
up €284 (+108%), from €263 to €548
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 | €32,678 | €39,383 | +€6,705 | +20.5% |
| Fixed assets | 21/28 | €1,380 | €832 | -€548 | -39.7% |
| Tangible fixed assets | 22/27 | €1,380 | €832 | -€548 | -39.7% |
| Furniture and vehicles | 24 | €1,380 | €832 | -€548 | -39.7% |
| Current assets | 29/58 | €31,298 | €38,550 | +€7,253 | +23.2% |
| Amounts receivable within one year | 40/41 | €24,843 | €17,758 | -€7,085 | -28.5% |
| Trade receivables | 40 | €24,127 | €16,063 | -€8,064 | -33.4% |
| Other amounts receivable | 41 | €716 | €1,696 | +€979 | +137% |
| Cash at bank and in hand | 54/58 | €6,453 | €20,767 | +€14,314 | +222% |
| Deferred charges and accrued income | 490/1 | €1 | €25 | +€24 | +1,708% |
| Total equity and liabilities | 10/49 | €32,678 | €39,383 | +€6,705 | +20.5% |
| Equity | 10/15 | €26,484 | €36,102 | +€9,618 | +36.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €40,851 | €20,851 | -€20,000 | -49.0% |
| Distributable reserves | 133 | €40,851 | €20,851 | -€20,000 | -49.0% |
| Profit (loss) carried forward | 14 | -€20,568 | -€3,349 | +€17,218 | +83.7% |
| Amounts payable | 17/49 | €6,195 | €3,281 | -€2,914 | -47.0% |
| Amounts payable within one year | 42/48 | €6,195 | €3,281 | -€2,914 | -47.0% |
| Trade debts | 44 | €695 | €2,214 | +€1,519 | +219% |
| Suppliers | 440/4 | €695 | €2,214 | +€1,519 | +219% |
| Taxes, remuneration and social security | 45 | €5,499 | €979 | -€4,521 | -82.2% |
| Taxes | 450/3 | €5,499 | €979 | -€4,521 | -82.2% |
| Other amounts payable | 47/48 | - | €88 | +€88 | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263 | €548 | +€284 | +108% |
| Other operating charges | 640/8 | - | €861 | +€861 | |
| Gross operating margin | 9900 | €10,475 | €20,681 | +€10,206 | +97.4% |
| Operating profit (loss) | 9901 | €10,212 | €19,272 | +€9,061 | +88.7% |
| Financial income | 75/76B | €40 | €1 | -€38 | -96.6% |
| Recurring financial income | 75 | €40 | €1 | -€38 | -96.6% |
| Financial charges | 65/66B | €222 | €251 | +€28 | +12.8% |
| Recurring financial charges | 65 | €222 | €251 | +€28 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €10,029 | €19,023 | +€8,994 | +89.7% |
| Income taxes | 67/77 | €142 | €1,804 | +€1,663 | +1,174% |
| Profit (loss) for the period | 9904 | €9,887 | €17,218 | +€7,331 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,887 | €17,218 | +€7,331 | +74.1% |
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 18 October 2026 via checked.be.