Côté-terrasse: 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-terrasse
Largest movements
- Cash -€6,731
down €6,731 (-17.2%), from €39,182 to €32,451
mainly Net result for the year (-€11,578) and Deferred charges and accrued income (-€2,416)
- Tangible fixed assets -€5,520
down €5,520 (-53.8%), from €10,268 to €4,748
of which Furniture and vehicles: -€5,000
- Deferred charges and accrued income +€2,416
up €2,416 (+317%), from €761 to €3,177
- Receivables within one year +€1,975
up €1,975 (+26.8%), from €7,367 to €9,343
of which Other amounts receivable: +€4,021
- Stocks and contracts -€1,362
down €1,362 (-28.9%), from €4,708 to €3,346
- Reserves -€11,578
down €11,578 (-27.8%), from €41,703 to €30,125
of which Distributable reserves: -€8,444
- Tax, wage and social debts +€4,581
up €4,581 (+431%), from €1,062 to €5,643
of which Remuneration and social security: +€3,875
- Provisions -€1,317
no longer reported in 2025 (was €1,317)
- Trade debts -€1,217
down €1,217 (-32.1%), from €3,792 to €2,575
- Staff costs +€27,645
up €27,645 (+303%), from €9,119 to €36,764
- Gross operating margin +€4,268
up €4,268 (+14.0%), from €30,414 to €34,682
- Taxes -€1,684
down €1,684 (-77.4%), from €2,177 to €493
- Depreciation -€1,271
down €1,271 (-16.2%), from €7,831 to €6,560
- Financial charges +€1,258
up €1,258 (+96.7%), from €1,301 to €2,559
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 | €62,286 | €53,064 | -€9,222 | -14.8% |
| Fixed assets | 21/28 | €10,268 | €4,748 | -€5,520 | -53.8% |
| Tangible fixed assets | 22/27 | €10,268 | €4,748 | -€5,520 | -53.8% |
| Plant, machinery and equipment | 23 | €4,898 | €4,378 | -€520 | -10.6% |
| Furniture and vehicles | 24 | €5,370 | €370 | -€5,000 | -93.1% |
| Current assets | 29/58 | €52,018 | €48,316 | -€3,702 | -7.1% |
| Stocks and contracts in progress | 3 | €4,708 | €3,346 | -€1,362 | -28.9% |
| Stocks | 30/36 | €4,708 | €3,346 | -€1,362 | -28.9% |
| Amounts receivable within one year | 40/41 | €7,367 | €9,343 | +€1,975 | +26.8% |
| Trade receivables | 40 | €4,517 | €2,471 | -€2,046 | -45.3% |
| Other amounts receivable | 41 | €2,850 | €6,872 | +€4,021 | +141% |
| Cash at bank and in hand | 54/58 | €39,182 | €32,451 | -€6,731 | -17.2% |
| Deferred charges and accrued income | 490/1 | €761 | €3,177 | +€2,416 | +317% |
| Total equity and liabilities | 10/49 | €62,286 | €53,064 | -€9,222 | -14.8% |
| Equity | 10/15 | €49,703 | €38,125 | -€11,578 | -23.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €41,703 | €30,125 | -€11,578 | -27.8% |
| Tax-exempt reserves | 132 | €4,225 | €1,090 | -€3,134 | -74.2% |
| Distributable reserves | 133 | €37,478 | €29,035 | -€8,444 | -22.5% |
| Provisions and deferred taxes | 16 | €1,317 | - | -€1,317 | |
| Deferred taxes | 168 | €1,317 | - | -€1,317 | |
| Amounts payable | 17/49 | €11,267 | €14,939 | +€3,672 | +32.6% |
| Amounts payable within one year | 42/48 | €11,267 | €14,939 | +€3,672 | +32.6% |
| Trade debts | 44 | €3,792 | €2,575 | -€1,217 | -32.1% |
| Suppliers | 440/4 | €3,792 | €2,575 | -€1,217 | -32.1% |
| Taxes, remuneration and social security | 45 | €1,062 | €5,643 | +€4,581 | +431% |
| Taxes | 450/3 | €341 | €1,047 | +€706 | +207% |
| Remuneration and social security | 454/9 | €721 | €4,596 | +€3,875 | +537% |
| Other amounts payable | 47/48 | €6,413 | €6,722 | +€309 | +4.8% |
| Remuneration, social security and pensions | 62 | €9,119 | €36,764 | +€27,645 | +303% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,831 | €6,560 | -€1,271 | -16.2% |
| Other operating charges | 640/8 | €1,287 | €1,343 | +€56 | +4.3% |
| Gross operating margin | 9900 | €30,414 | €34,682 | +€4,268 | +14.0% |
| Operating profit (loss) | 9901 | €12,177 | -€9,985 | -€22,162 | |
| Financial income | 75/76B | €16 | €142 | +€126 | +806% |
| Recurring financial income | 75 | €16 | €142 | +€126 | +806% |
| Financial charges | 65/66B | €1,301 | €2,559 | +€1,258 | +96.7% |
| Recurring financial charges | 65 | €1,301 | €2,559 | +€1,258 | +96.7% |
| Profit (loss) for the period before taxes | 9903 | €10,892 | -€12,402 | -€23,294 | |
| Transfer from deferred taxes | 780 | - | €1,317 | +€1,317 | |
| Income taxes | 67/77 | €2,177 | €493 | -€1,684 | -77.4% |
| Profit (loss) for the period | 9904 | €8,715 | -€11,578 | -€20,293 | |
| Transfer from tax-exempt reserves | 789 | - | €3,134 | +€3,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,715 | -€8,444 | -€17,158 |
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 19 October 2026 via checked.be.