CÔTE-ASSUR: 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.
CÔTE-ASSUR
Largest movements
- Receivables within one year +€53,619
up €53,619 (+8.3%), from €643,231 to €696,850
of which Other amounts receivable: +€37,837
- Cash +€36,766
up €36,766 (+11.2%), from €328,526 to €365,293
mainly Net result for the year (+€72,291) and Trade debts (+€35,749)
- Tangible fixed assets -€20,269
down €20,269 (-19.0%), from €106,852 to €86,583
of which Other tangible fixed assets: -€13,631
- Reserves +€72,291
up €72,291 (+26.5%), from €273,043 to €345,334
of which Distributable reserves: +€72,291
- Trade debts +€35,749
up €35,749 (+45.6%), from €78,418 to €114,168
- Other debts -€16,217
down €16,217 (-57.2%), from €28,351 to €12,135
- Gross operating margin +€93,676
up €93,676 (+38.1%), from €245,692 to €339,368
- Taxes +€31,919
up €31,919 (+341%), from €9,361 to €41,280
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 | €1,088,131 | €1,159,224 | +€71,093 | +6.5% |
| Fixed assets | 21/28 | €106,852 | €86,583 | -€20,269 | -19.0% |
| Tangible fixed assets | 22/27 | €106,852 | €86,583 | -€20,269 | -19.0% |
| Plant, machinery and equipment | 23 | €9,985 | €6,857 | -€3,128 | -31.3% |
| Furniture and vehicles | 24 | €9,917 | €6,408 | -€3,510 | -35.4% |
| Other tangible fixed assets | 26 | €86,949 | €73,318 | -€13,631 | -15.7% |
| Current assets | 29/58 | €981,280 | €1,072,641 | +€91,361 | +9.3% |
| Amounts receivable within one year | 40/41 | €643,231 | €696,850 | +€53,619 | +8.3% |
| Trade receivables | 40 | €619,218 | €635,000 | +€15,782 | +2.5% |
| Other amounts receivable | 41 | €24,013 | €61,850 | +€37,837 | +158% |
| Cash at bank and in hand | 54/58 | €328,526 | €365,293 | +€36,766 | +11.2% |
| Deferred charges and accrued income | 490/1 | €9,522 | €10,498 | +€976 | +10.2% |
| Total equity and liabilities | 10/49 | €1,088,131 | €1,159,224 | +€71,093 | +6.5% |
| Equity | 10/15 | €298,043 | €370,334 | +€72,291 | +24.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €273,043 | €345,334 | +€72,291 | +26.5% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €251,793 | €324,084 | +€72,291 | +28.7% |
| Amounts payable | 17/49 | €790,088 | €788,890 | -€1,198 | -0.2% |
| Amounts payable after more than one year | 17 | €6,470 | - | -€6,470 | |
| Financial debts | 170/4 | €6,470 | - | -€6,470 | |
| Amounts payable within one year | 42/48 | €783,335 | €788,890 | +€5,555 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €25,316 | €16,106 | -€9,211 | -36.4% |
| Trade debts | 44 | €78,418 | €114,168 | +€35,749 | +45.6% |
| Suppliers | 440/4 | €78,418 | €114,168 | +€35,749 | +45.6% |
| Advances received on contracts in progress | 46 | €608,383 | €610,670 | +€2,288 | +0.4% |
| Taxes, remuneration and social security | 45 | €42,866 | €35,812 | -€7,055 | -16.5% |
| Taxes | 450/3 | €7,844 | €13,378 | +€5,533 | +70.5% |
| Remuneration and social security | 454/9 | €35,022 | €22,434 | -€12,588 | -35.9% |
| Other amounts payable | 47/48 | €28,351 | €12,135 | -€16,217 | -57.2% |
| Accrued charges and deferred income | 492/3 | €283 | - | -€283 | |
| Remuneration, social security and pensions | 62 | €195,068 | €194,097 | -€971 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,612 | €20,269 | -€2,343 | -10.4% |
| Other operating charges | 640/8 | €1,520 | €1,757 | +€237 | +15.6% |
| Gross operating margin | 9900 | €245,692 | €339,368 | +€93,676 | +38.1% |
| Operating profit (loss) | 9901 | €26,491 | €123,244 | +€96,753 | +365% |
| Financial income | 75/76B | €1,365 | €2,449 | +€1,083 | +79.3% |
| Recurring financial income | 75 | €1,365 | €2,449 | +€1,083 | +79.3% |
| Financial charges | 65/66B | €13,104 | €12,123 | -€981 | -7.5% |
| Recurring financial charges | 65 | €13,104 | €12,123 | -€981 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €14,753 | €113,570 | +€98,818 | +670% |
| Income taxes | 67/77 | €9,361 | €41,280 | +€31,919 | +341% |
| Profit (loss) for the period | 9904 | €5,392 | €72,291 | +€66,899 | +1,241% |
| Profit (loss) for the period to be appropriated | 9905 | €5,392 | €72,291 | +€66,899 | +1,241% |
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 27 October 2026 via checked.be.