COUFRA: 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.
COUFRA
Largest movements
- Receivables within one year +€16,849
up €16,849 (+38.4%), from €43,832 to €60,681
of which Trade receivables: +€9,570
- Cash -€12,139
down €12,139 (-74.8%), from €16,237 to €4,097
mainly Net result for the year (-€204,202) and Receivables within one year (-€16,849)
- Tangible fixed assets +€7,087
up €7,087 (+780%), from €909 to €7,996
of which Other tangible fixed assets: +€7,261
- Provisions +€210,000
new in 2024: €210,000
- Profit (loss) carried forward -€204,202
down €204,202, from €26,613 to -€177,588
- Trade debts +€12,143
new in 2024: €12,143
- Current portion of long-term debt -€5,636
down €5,636 (-70.4%), from €8,000 to €2,364
- Provisions +€210,000
new in 2024: €210,000
- Gross operating margin +€7,034
up €7,034 (+188%), from €3,743 to €10,777
- Financial charges +€306
up €306 (+408%), from €75 to €381
- Depreciation +€220
up €220 (+22.3%), from €988 to €1,208
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 | €62,674 | €74,919 | +€12,245 | +19.5% |
| Fixed assets | 21/28 | €909 | €7,996 | +€7,087 | +780% |
| Tangible fixed assets | 22/27 | €909 | €7,996 | +€7,087 | +780% |
| Furniture and vehicles | 24 | €389 | €215 | -€174 | -44.7% |
| Other tangible fixed assets | 26 | €520 | €7,781 | +€7,261 | +1,395% |
| Current assets | 29/58 | €61,765 | €66,923 | +€5,158 | +8.4% |
| Amounts receivable within one year | 40/41 | €43,832 | €60,681 | +€16,849 | +38.4% |
| Trade receivables | 40 | €1,964 | €11,534 | +€9,570 | +487% |
| Other amounts receivable | 41 | €41,868 | €49,147 | +€7,279 | +17.4% |
| Cash at bank and in hand | 54/58 | €16,237 | €4,097 | -€12,139 | -74.8% |
| Deferred charges and accrued income | 490/1 | €1,696 | €2,145 | +€449 | +26.5% |
| Total equity and liabilities | 10/49 | €62,674 | €74,919 | +€12,245 | +19.5% |
| Equity | 10/15 | €54,614 | -€149,588 | -€204,202 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,401 | €9,401 | = | 0.0% |
| Distributable reserves | 133 | €9,401 | €9,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,613 | -€177,588 | -€204,202 | |
| Provisions and deferred taxes | 16 | - | €210,000 | +€210,000 | |
| Provisions for liabilities and charges | 160/5 | - | €210,000 | +€210,000 | |
| Other liabilities and charges | 164/5 | - | €210,000 | +€210,000 | |
| Amounts payable | 17/49 | €8,060 | €14,507 | +€6,447 | +80.0% |
| Amounts payable within one year | 42/48 | €8,060 | €14,507 | +€6,447 | +80.0% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €2,364 | -€5,636 | -70.4% |
| Trade debts | 44 | - | €12,143 | +€12,143 | |
| Suppliers | 440/4 | - | €12,143 | +€12,143 | |
| Taxes, remuneration and social security | 45 | €60 | - | -€60 | |
| Taxes | 450/3 | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €988 | €1,208 | +€220 | +22.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €210,000 | +€210,000 | |
| Other operating charges | 640/8 | €3,326 | €3,390 | +€64 | +1.9% |
| Gross operating margin | 9900 | €3,743 | €10,777 | +€7,034 | +188% |
| Operating profit (loss) | 9901 | -€571 | -€203,821 | -€203,250 | -35,607% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €75 | €381 | +€306 | +408% |
| Recurring financial charges | 65 | €75 | €381 | +€306 | +408% |
| Profit (loss) for the period before taxes | 9903 | -€646 | -€204,202 | -€203,556 | -31,520% |
| Profit (loss) for the period | 9904 | -€646 | -€204,202 | -€203,556 | -31,520% |
| Profit (loss) for the period to be appropriated | 9905 | -€646 | -€204,202 | -€203,556 | -31,520% |
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.