COULIER PHILIP: 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.
COULIER PHILIP
Largest movements
- Receivables within one year +€10,925
up €10,925 (+75.8%), from €14,413 to €25,338
of which Other amounts receivable: +€16,215
- Tangible fixed assets -€6,991
down €6,991 (-2.8%), from €250,043 to €243,051
of which Land and buildings: -€17,680
- Other debts +€17,094
up €17,094 (+769%), from €2,224 to €19,318
- Debts after one year -€10,846
down €10,846 (-32.9%), from €32,956 to €22,111
- Trade debts -€3,139
down €3,139 (-84.1%), from €3,735 to €595
- Gross operating margin -€5,084
down €5,084 (-8.6%), from €59,247 to €54,163
- Taxes -€1,537
down €1,537 (-12.6%), from €12,197 to €10,660
- Financial charges -€723
down €723 (-48.0%), from €1,506 to €783
- Depreciation +€678
up €678 (+3.7%), from €18,291 to €18,969
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 | €267,607 | €271,613 | +€4,005 | +1.5% |
| Fixed assets | 21/28 | €250,043 | €243,051 | -€6,991 | -2.8% |
| Tangible fixed assets | 22/27 | €250,043 | €243,051 | -€6,991 | -2.8% |
| Land and buildings | 22 | €247,087 | €229,407 | -€17,680 | -7.2% |
| Plant, machinery and equipment | 23 | €1,396 | €2,243 | +€847 | +60.7% |
| Furniture and vehicles | 24 | €1,560 | €11,401 | +€9,841 | +631% |
| Current assets | 29/58 | €17,565 | €28,562 | +€10,997 | +62.6% |
| Amounts receivable within one year | 40/41 | €14,413 | €25,338 | +€10,925 | +75.8% |
| Trade receivables | 40 | €13,155 | €7,865 | -€5,290 | -40.2% |
| Other amounts receivable | 41 | €1,258 | €17,473 | +€16,215 | +1,289% |
| Current investments | 50/53 | €818 | €818 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €254 | €221 | -€33 | -12.9% |
| Deferred charges and accrued income | 490/1 | €2,080 | €2,184 | +€104 | +5.0% |
| Total equity and liabilities | 10/49 | €267,607 | €271,613 | +€4,005 | +1.5% |
| Equity | 10/15 | €213,522 | €215,949 | +€2,428 | +1.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €163,522 | €165,949 | +€2,428 | +1.5% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €158,522 | €160,949 | +€2,428 | +1.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,086 | €55,664 | +€1,578 | +2.9% |
| Amounts payable after more than one year | 17 | €32,956 | €22,111 | -€10,846 | -32.9% |
| Financial debts | 170/4 | €32,956 | €22,111 | -€10,846 | -32.9% |
| Amounts payable within one year | 42/48 | €21,129 | €33,553 | +€12,423 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €10,708 | €10,846 | +€138 | +1.3% |
| Trade debts | 44 | €3,735 | €595 | -€3,139 | -84.1% |
| Suppliers | 440/4 | €3,735 | €595 | -€3,139 | -84.1% |
| Taxes, remuneration and social security | 45 | €4,462 | €2,794 | -€1,668 | -37.4% |
| Taxes | 450/3 | €4,462 | €2,794 | -€1,668 | -37.4% |
| Other amounts payable | 47/48 | €2,224 | €19,318 | +€17,094 | +769% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,291 | €18,969 | +€678 | +3.7% |
| Other operating charges | 640/8 | €2,431 | €2,523 | +€92 | +3.8% |
| Gross operating margin | 9900 | €59,247 | €54,163 | -€5,084 | -8.6% |
| Operating profit (loss) | 9901 | €38,525 | €32,671 | -€5,854 | -15.2% |
| Financial income | 75/76B | €23 | €519 | +€496 | +2,175% |
| Recurring financial income | 75 | €23 | €519 | +€496 | +2,175% |
| Financial charges | 65/66B | €1,506 | €783 | -€723 | -48.0% |
| Recurring financial charges | 65 | €1,506 | €783 | -€723 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €37,041 | €32,406 | -€4,635 | -12.5% |
| Income taxes | 67/77 | €12,197 | €10,660 | -€1,537 | -12.6% |
| Profit (loss) for the period | 9904 | €24,844 | €21,746 | -€3,099 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,844 | €21,746 | -€3,099 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.