Côté Appart: 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.
Côté Appart
Largest movements
- Tangible fixed assets +€136,282
up €136,282 (+47.0%), from €289,752 to €426,034
of which Plant, machinery and equipment: +€111,268
- Receivables within one year -€52,670
down €52,670 (-49.8%), from €105,840 to €53,170
of which Other amounts receivable: -€52,670
- Stocks and contracts +€6,000
new in 2024: €6,000
- Other debts +€257,419
up €257,419 (+1,606%), from €16,028 to €273,447
- Short-term financial debts -€175,000
no longer reported in 2024 (was €175,000)
- Tax, wage and social debts +€62,656
up €62,656 (+2,689%), from €2,330 to €64,987
of which Remuneration and social security: +€53,530
- Profit (loss) carried forward -€55,311
down €55,311 (-182%), from -€30,396 to -€85,707
- Trade debts +€43,069
up €43,069 (+111%), from €38,975 to €82,044
- Staff costs +€149,684
up €149,684 (+975%), from €15,346 to €165,031
- Gross operating margin +€129,511
up €129,511, from -€6,304 to €123,207
- Financial charges +€6,744
up €6,744 (+100%), from €6,713 to €13,457
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 | €396,926 | €488,029 | +€91,103 | +23.0% |
| Fixed assets | 21/28 | €290,752 | €428,534 | +€137,782 | +47.4% |
| Tangible fixed assets | 22/27 | €289,752 | €426,034 | +€136,282 | +47.0% |
| Plant, machinery and equipment | 23 | €287,697 | €398,966 | +€111,268 | +38.7% |
| Furniture and vehicles | 24 | €2,054 | €27,068 | +€25,014 | +1,218% |
| Financial fixed assets | 28 | €1,000 | €2,500 | +€1,500 | +150% |
| Current assets | 29/58 | €106,174 | €59,496 | -€46,679 | -44.0% |
| Stocks and contracts in progress | 3 | - | €6,000 | +€6,000 | |
| Stocks | 30/36 | - | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €105,840 | €53,170 | -€52,670 | -49.8% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €95,840 | €43,170 | -€52,670 | -55.0% |
| Cash at bank and in hand | 54/58 | €9 | €326 | +€317 | +3,683% |
| Deferred charges and accrued income | 490/1 | €326 | - | -€326 | |
| Total equity and liabilities | 10/49 | €396,926 | €488,029 | +€91,103 | +23.0% |
| Equity | 10/15 | -€20,396 | -€75,707 | -€55,311 | -271% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,396 | -€85,707 | -€55,311 | -182% |
| Amounts payable | 17/49 | €417,322 | €563,737 | +€146,415 | +35.1% |
| Amounts payable after more than one year | 17 | €143,260 | €103,922 | -€39,338 | -27.5% |
| Financial debts | 170/4 | €143,260 | €103,922 | -€39,338 | -27.5% |
| Amounts payable within one year | 42/48 | €273,579 | €459,815 | +€186,236 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €41,246 | €39,338 | -€1,908 | -4.6% |
| Financial debts | 43 | €175,000 | - | -€175,000 | |
| Credit institutions | 430/8 | €175,000 | - | -€175,000 | |
| Trade debts | 44 | €38,975 | €82,044 | +€43,069 | +111% |
| Suppliers | 440/4 | €38,975 | €82,044 | +€43,069 | +111% |
| Taxes, remuneration and social security | 45 | €2,330 | €64,987 | +€62,656 | +2,689% |
| Taxes | 450/3 | - | €9,126 | +€9,126 | |
| Remuneration and social security | 454/9 | €2,330 | €55,860 | +€53,530 | +2,297% |
| Other amounts payable | 47/48 | €16,028 | €273,447 | +€257,419 | +1,606% |
| Accrued charges and deferred income | 492/3 | €483 | - | -€483 | |
| Remuneration, social security and pensions | 62 | €15,346 | €165,031 | +€149,684 | +975% |
| Other operating charges | 640/8 | €384 | €31 | -€353 | -91.9% |
| Gross operating margin | 9900 | -€6,304 | €123,207 | +€129,511 | |
| Operating profit (loss) | 9901 | -€22,035 | -€41,855 | -€19,820 | -89.9% |
| Financial charges | 65/66B | €6,713 | €13,457 | +€6,744 | +100% |
| Recurring financial charges | 65 | €6,713 | €13,457 | +€6,744 | +100% |
| Profit (loss) for the period before taxes | 9903 | -€28,748 | -€55,311 | -€26,564 | -92.4% |
| Profit (loss) for the period | 9904 | -€28,748 | -€55,311 | -€26,564 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,748 | -€55,311 | -€26,564 | -92.4% |
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 14 October 2026 via checked.be.