Côte d’Orange: 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 d’Orange
Largest movements
- Current investments +€27,958
up €27,958 (+35.5%), from €78,680 to €106,638
- Other debts +€31,000
up €31,000 (+37.7%), from €82,146 to €113,146
- Profit (loss) carried forward -€1,850
down €1,850 (-15.8%), from €11,680 to €9,830
- Financial income -€27,840
down €27,840 (-94.1%), from €29,600 to €1,760
- Taxes -€4,038
no longer reported in 2025 (was €4,038)
- Purchases and services +€1,817
new in 2025: €1,817
- Gross operating margin -€1,238
down €1,238 (-214%), from -€579 to -€1,817
- Financial charges -€86
down €86 (-11.8%), from €727 to €641
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 | €112,813 | €141,576 | +€28,763 | +25.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €2,255 | €1,503 | -€752 | -33.3% |
| Tangible fixed assets | 22/27 | €2,255 | €1,503 | -€752 | -33.3% |
| Plant, machinery and equipment | 23 | €2,255 | €1,503 | -€752 | -33.3% |
| Current assets | 29/58 | €110,558 | €140,073 | +€29,515 | +26.7% |
| Stocks and contracts in progress | 3 | €4,206 | €4,206 | = | 0.0% |
| Stocks | 30/36 | €4,206 | €4,206 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,334 | €5,912 | +€578 | +10.8% |
| Trade receivables | 40 | €375 | - | -€375 | |
| Other amounts receivable | 41 | €4,959 | €5,912 | +€953 | +19.2% |
| Current investments | 50/53 | €78,680 | €106,638 | +€27,958 | +35.5% |
| Cash at bank and in hand | 54/58 | €22,338 | €23,317 | +€979 | +4.4% |
| Total equity and liabilities | 10/49 | €112,813 | €141,576 | +€28,763 | +25.5% |
| Equity | 10/15 | €30,280 | €28,430 | -€1,850 | -6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,680 | €9,830 | -€1,850 | -15.8% |
| Amounts payable | 17/49 | €82,533 | €113,146 | +€30,613 | +37.1% |
| Amounts payable within one year | 42/48 | €82,533 | €113,146 | +€30,613 | +37.1% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Other amounts payable | 47/48 | €82,146 | €113,146 | +€31,000 | +37.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,817 | +€1,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €752 | -€1 | -0.1% |
| Other operating charges | 640/8 | €382 | €400 | +€18 | +4.7% |
| Gross operating margin | 9900 | -€579 | -€1,817 | -€1,238 | -214% |
| Operating profit (loss) | 9901 | -€1,714 | -€2,969 | -€1,255 | -73.2% |
| Financial income | 75/76B | €29,600 | €1,760 | -€27,840 | -94.1% |
| Recurring financial income | 75 | €29,600 | €1,760 | -€27,840 | -94.1% |
| Financial charges | 65/66B | €727 | €641 | -€86 | -11.8% |
| Recurring financial charges | 65 | €727 | €641 | -€86 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €27,159 | -€1,850 | -€29,009 | |
| Income taxes | 67/77 | €4,038 | - | -€4,038 | |
| Profit (loss) for the period | 9904 | €23,121 | -€1,850 | -€24,971 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,121 | -€1,850 | -€24,971 |
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 20 October 2026 via checked.be.