Coulomb: 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.
Coulomb
Largest movements
- Receivables within one year +€58,846
up €58,846 (+110%), from €53,487 to €112,333
of which Other amounts receivable: +€58,076
- Cash +€22,113
up €22,113 (+80.3%), from €27,544 to €49,657
mainly Net result for the year (+€58,626) and Tax, wage and social debts (+€24,451)
- Tangible fixed assets +€6,018
up €6,018 (+179%), from €3,362 to €9,379
of which Furniture and vehicles: +€3,189
- Reserves +€58,626
up €58,626 (+104%), from €56,518 to €115,144
- Tax, wage and social debts +€24,451
up €24,451 (+98.8%), from €24,741 to €49,192
- Trade debts +€9,402
up €9,402 (+196%), from €4,788 to €14,190
- Other debts -€4,159
down €4,159 (-96.7%), from €4,300 to €141
- Gross operating margin +€24,911
up €24,911 (+46.5%), from €53,532 to €78,443
- Taxes +€4,740
up €4,740 (+41.5%), from €11,422 to €16,162
- Depreciation +€1,803
up €1,803 (+321%), from €562 to €2,365
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 | €95,601 | €182,665 | +€87,064 | +91.1% |
| Fixed assets | 21/28 | €3,758 | €9,442 | +€5,685 | +151% |
| Intangible fixed assets | 21 | €396 | €63 | -€333 | -84.1% |
| Tangible fixed assets | 22/27 | €3,362 | €9,379 | +€6,018 | +179% |
| Land and buildings | 22 | - | €2,298 | +€2,298 | |
| Plant, machinery and equipment | 23 | €1,999 | €2,530 | +€531 | +26.6% |
| Furniture and vehicles | 24 | €1,363 | €4,551 | +€3,189 | +234% |
| Current assets | 29/58 | €91,844 | €173,223 | +€81,379 | +88.6% |
| Amounts receivable after more than one year | 29 | €10,289 | €10,614 | +€325 | +3.2% |
| Other amounts receivable | 291 | €10,289 | €10,614 | +€325 | +3.2% |
| Amounts receivable within one year | 40/41 | €53,487 | €112,333 | +€58,846 | +110% |
| Trade receivables | 40 | €44,021 | €44,791 | +€770 | +1.7% |
| Other amounts receivable | 41 | €9,466 | €67,543 | +€58,076 | +614% |
| Cash at bank and in hand | 54/58 | €27,544 | €49,657 | +€22,113 | +80.3% |
| Deferred charges and accrued income | 490/1 | €523 | €618 | +€95 | +18.2% |
| Total equity and liabilities | 10/49 | €95,601 | €182,665 | +€87,064 | +91.1% |
| Equity | 10/15 | €59,518 | €118,144 | +€58,626 | +98.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €56,518 | €115,144 | +€58,626 | +104% |
| Distributable reserves | 133 | €56,518 | €115,144 | +€58,626 | +104% |
| Amounts payable | 17/49 | €36,084 | €64,522 | +€28,438 | +78.8% |
| Amounts payable within one year | 42/48 | €35,555 | €63,906 | +€28,351 | +79.7% |
| Financial debts | 43 | €1,726 | €382 | -€1,343 | -77.8% |
| Credit institutions | 430/8 | €1,726 | €382 | -€1,343 | -77.8% |
| Trade debts | 44 | €4,788 | €14,190 | +€9,402 | +196% |
| Suppliers | 440/4 | €4,788 | €14,190 | +€9,402 | +196% |
| Taxes, remuneration and social security | 45 | €24,741 | €49,192 | +€24,451 | +98.8% |
| Taxes | 450/3 | €24,741 | €49,192 | +€24,451 | +98.8% |
| Other amounts payable | 47/48 | €4,300 | €141 | -€4,159 | -96.7% |
| Accrued charges and deferred income | 492/3 | €529 | €616 | +€87 | +16.5% |
| Non-recurring operating income | 76A | €49 | €0 | -€49 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562 | €2,365 | +€1,803 | +321% |
| Other operating charges | 640/8 | €1,323 | €1,156 | -€167 | -12.6% |
| Gross operating margin | 9900 | €53,532 | €78,443 | +€24,911 | +46.5% |
| Operating profit (loss) | 9901 | €51,647 | €74,923 | +€23,276 | +45.1% |
| Financial income | 75/76B | €732 | €540 | -€192 | -26.2% |
| Recurring financial income | 75 | €732 | €540 | -€192 | -26.2% |
| Financial charges | 65/66B | €1,333 | €675 | -€658 | -49.4% |
| Recurring financial charges | 65 | €1,333 | €675 | -€658 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €51,046 | €74,788 | +€23,741 | +46.5% |
| Income taxes | 67/77 | €11,422 | €16,162 | +€4,740 | +41.5% |
| Profit (loss) for the period | 9904 | €39,625 | €58,626 | +€19,001 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,625 | €58,626 | +€19,001 | +48.0% |
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 18 October 2026 via checked.be.