Coté verger: 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.
Coté verger
Largest movements
- Tangible fixed assets -€8,511
down €8,511 (-9.2%), from €92,923 to €84,412
of which Land and buildings: -€6,511
- Deferred charges and accrued income -€1,722
no longer reported in 2025 (was €1,722)
- Receivables within one year +€1,140
up €1,140 (+39.3%), from €2,903 to €4,043
of which Trade receivables: +€1,686
- Other debts -€19,673
down €19,673 (-73.2%), from €26,893 to €7,220
- Profit (loss) carried forward +€14,698
up €14,698 (+24.3%), from €60,551 to €75,249
- Trade debts -€4,547
down €4,547 (-79.0%), from €5,754 to €1,207
- Gross operating margin +€6,277
up €6,277 (+23.3%), from €26,898 to €33,175
- Staff costs -€1,195
down €1,195 (-24.7%), from €4,832 to €3,637
- Depreciation +€799
up €799 (+7.0%), from €11,490 to €12,289
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 | €103,554 | €94,232 | -€9,322 | -9.0% |
| Fixed assets | 21/28 | €92,923 | €84,412 | -€8,511 | -9.2% |
| Tangible fixed assets | 22/27 | €92,923 | €84,412 | -€8,511 | -9.2% |
| Land and buildings | 22 | €83,614 | €77,103 | -€6,511 | -7.8% |
| Furniture and vehicles | 24 | €9,309 | €7,309 | -€2,000 | -21.5% |
| Current assets | 29/58 | €10,631 | €9,820 | -€811 | -7.6% |
| Amounts receivable within one year | 40/41 | €2,903 | €4,043 | +€1,140 | +39.3% |
| Trade receivables | 40 | €1,102 | €2,788 | +€1,686 | +153% |
| Other amounts receivable | 41 | €1,801 | €1,255 | -€546 | -30.3% |
| Cash at bank and in hand | 54/58 | €6,006 | €5,777 | -€229 | -3.8% |
| Deferred charges and accrued income | 490/1 | €1,722 | - | -€1,722 | |
| Total equity and liabilities | 10/49 | €103,554 | €94,232 | -€9,322 | -9.0% |
| Equity | 10/15 | €68,610 | €83,308 | +€14,698 | +21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,551 | €75,249 | +€14,698 | +24.3% |
| Amounts payable | 17/49 | €34,944 | €10,924 | -€24,020 | -68.7% |
| Amounts payable within one year | 42/48 | €34,929 | €10,924 | -€24,005 | -68.7% |
| Trade debts | 44 | €5,754 | €1,207 | -€4,547 | -79.0% |
| Suppliers | 440/4 | €5,754 | €1,207 | -€4,547 | -79.0% |
| Advances received on contracts in progress | 46 | €1,225 | €1,940 | +€715 | +58.4% |
| Taxes, remuneration and social security | 45 | €1,057 | €557 | -€500 | -47.3% |
| Remuneration and social security | 454/9 | €1,057 | €557 | -€500 | -47.3% |
| Other amounts payable | 47/48 | €26,893 | €7,220 | -€19,673 | -73.2% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Remuneration, social security and pensions | 62 | €4,832 | €3,637 | -€1,195 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,490 | €12,289 | +€799 | +7.0% |
| Other operating charges | 640/8 | €2,352 | €2,436 | +€84 | +3.6% |
| Gross operating margin | 9900 | €26,898 | €33,175 | +€6,277 | +23.3% |
| Operating profit (loss) | 9901 | €8,224 | €14,813 | +€6,589 | +80.1% |
| Financial charges | 65/66B | €108 | €115 | +€7 | +6.5% |
| Recurring financial charges | 65 | €108 | €115 | +€7 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €8,116 | €14,698 | +€6,582 | +81.1% |
| Profit (loss) for the period | 9904 | €8,116 | €14,698 | +€6,582 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,116 | €14,698 | +€6,582 | +81.1% |
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 25 October 2026 via checked.be.