COINTE HILL: 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.
COINTE HILL
Largest movements
- Cash -€16,892
down €16,892 (-39.6%), from €42,649 to €25,757
mainly Contributions, distributions and other (-€20,000) and Net result for the year (-€6,660)
- Receivables within one year +€2,260
up €2,260 (+3.8%), from €59,947 to €62,207
of which Other amounts receivable: +€10,225
- Reserves -€26,660
down €26,660 (-34.7%), from €76,916 to €50,256
- Other debts +€17,638
up €17,638 (+747%), from €2,363 to €20,000
- Tax, wage and social debts -€3,407
down €3,407 (-23.8%), from €14,325 to €10,918
- Accrued charges and deferred income -€2,319
down €2,319 (-76.4%), from €3,034 to €715
- Gross operating margin -€44,980
down €44,980, from €39,430 to -€5,550
- Taxes -€8,296
down €8,296 (-100%), from €8,296 to €0
- Other operating charges +€400
new in 2025: €400
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 | €103,672 | €89,572 | -€14,100 | -13.6% |
| Fixed assets | 21/28 | €1,075 | €1,462 | +€387 | +36.0% |
| Tangible fixed assets | 22/27 | €1,075 | €1,462 | +€387 | +36.0% |
| Plant, machinery and equipment | 23 | €273 | €14 | -€259 | -95.1% |
| Furniture and vehicles | 24 | €802 | €1,448 | +€646 | +80.5% |
| Current assets | 29/58 | €102,596 | €88,110 | -€14,487 | -14.1% |
| Amounts receivable within one year | 40/41 | €59,947 | €62,207 | +€2,260 | +3.8% |
| Trade receivables | 40 | €59,947 | €51,982 | -€7,965 | -13.3% |
| Other amounts receivable | 41 | €0 | €10,225 | +€10,225 | |
| Cash at bank and in hand | 54/58 | €42,649 | €25,757 | -€16,892 | -39.6% |
| Deferred charges and accrued income | 490/1 | - | €146 | +€146 | |
| Total equity and liabilities | 10/49 | €103,672 | €89,572 | -€14,100 | -13.6% |
| Equity | 10/15 | €81,916 | €55,256 | -€26,660 | -32.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,916 | €50,256 | -€26,660 | -34.7% |
| Distributable reserves | 133 | €76,916 | €50,256 | -€26,660 | -34.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,755 | €34,316 | +€12,560 | +57.7% |
| Amounts payable within one year | 42/48 | €18,722 | €33,601 | +€14,879 | +79.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,034 | €2,682 | +€648 | +31.9% |
| Suppliers | 440/4 | €2,034 | €2,682 | +€648 | +31.9% |
| Taxes, remuneration and social security | 45 | €14,325 | €10,918 | -€3,407 | -23.8% |
| Taxes | 450/3 | €14,325 | €10,918 | -€3,407 | -23.8% |
| Other amounts payable | 47/48 | €2,363 | €20,000 | +€17,638 | +747% |
| Accrued charges and deferred income | 492/3 | €3,034 | €715 | -€2,319 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €704 | +€125 | +21.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €39,430 | -€5,550 | -€44,980 | |
| Operating profit (loss) | 9901 | €38,852 | -€6,653 | -€45,505 | |
| Financial income | 75/76B | €0 | €146 | +€146 | +485,100% |
| Recurring financial income | 75 | €0 | €146 | +€146 | +485,100% |
| Financial charges | 65/66B | €130 | €153 | +€23 | +17.7% |
| Recurring financial charges | 65 | €130 | €153 | +€23 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €38,722 | -€6,660 | -€45,382 | |
| Income taxes | 67/77 | €8,296 | €0 | -€8,296 | -100% |
| Profit (loss) for the period | 9904 | €30,427 | -€6,660 | -€37,087 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,427 | -€6,660 | -€37,087 |
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 22 October 2026 via checked.be.