COULONVAL Expert-Comptable: 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.
COULONVAL Expert-Comptable
Largest movements
- Receivables within one year -€31,818
down €31,818 (-36.1%), from €88,175 to €56,357
of which Other amounts receivable: -€42,302
- Cash +€6,788
up €6,788 (+8.4%), from €81,223 to €88,012
mainly Receivables within one year (+€31,818) and Net result for the year (+€29,996)
- Tangible fixed assets -€5,598
down €5,598 (-14.3%), from €39,189 to €33,591
- Reserves -€36,000
down €36,000 (-31.1%), from €115,900 to €79,900
of which Distributable reserves: -€36,000
- Other debts +€7,850
up €7,850 (+72.4%), from €10,850 to €18,700
- Debts after one year -€5,088
down €5,088 (-37.3%), from €13,652 to €8,564
- Staff costs -€5,830
down €5,830 (-27.3%), from €21,357 to €15,527
- Gross operating margin -€5,771
down €5,771 (-7.1%), from €81,565 to €75,794
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 | €215,609 | €184,250 | -€31,360 | -14.5% |
| Fixed assets | 21/28 | €39,349 | €33,751 | -€5,598 | -14.2% |
| Tangible fixed assets | 22/27 | €39,189 | €33,591 | -€5,598 | -14.3% |
| Furniture and vehicles | 24 | €39,189 | €33,591 | -€5,598 | -14.3% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €176,261 | €150,499 | -€25,762 | -14.6% |
| Amounts receivable within one year | 40/41 | €88,175 | €56,357 | -€31,818 | -36.1% |
| Trade receivables | 40 | €31,513 | €41,997 | +€10,484 | +33.3% |
| Other amounts receivable | 41 | €56,663 | €14,361 | -€42,302 | -74.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €81,223 | €88,012 | +€6,788 | +8.4% |
| Deferred charges and accrued income | 490/1 | €6,862 | €6,130 | -€732 | -10.7% |
| Total equity and liabilities | 10/49 | €215,609 | €184,250 | -€31,360 | -14.5% |
| Equity | 10/15 | €162,743 | €127,739 | -€35,004 | -21.5% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €115,900 | €79,900 | -€36,000 | -31.1% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €113,500 | €77,500 | -€36,000 | -31.7% |
| Profit (loss) carried forward | 14 | €22,843 | €23,839 | +€996 | +4.4% |
| Amounts payable | 17/49 | €52,866 | €56,510 | +€3,644 | +6.9% |
| Amounts payable after more than one year | 17 | €13,652 | €8,564 | -€5,088 | -37.3% |
| Financial debts | 170/4 | €13,652 | €8,564 | -€5,088 | -37.3% |
| Amounts payable within one year | 42/48 | €39,214 | €47,946 | +€8,732 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €6,568 | €6,792 | +€225 | +3.4% |
| Trade debts | 44 | €3,328 | €3,304 | -€24 | -0.7% |
| Suppliers | 440/4 | €3,328 | €3,304 | -€24 | -0.7% |
| Taxes, remuneration and social security | 45 | €18,468 | €19,150 | +€682 | +3.7% |
| Taxes | 450/3 | €16,074 | €14,620 | -€1,454 | -9.0% |
| Remuneration and social security | 454/9 | €2,394 | €4,530 | +€2,136 | +89.2% |
| Other amounts payable | 47/48 | €10,850 | €18,700 | +€7,850 | +72.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €21,357 | €15,527 | -€5,830 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,465 | €13,264 | -€201 | -1.5% |
| Other operating charges | 640/8 | €949 | €917 | -€32 | -3.4% |
| Gross operating margin | 9900 | €81,565 | €75,794 | -€5,771 | -7.1% |
| Operating profit (loss) | 9901 | €45,793 | €46,085 | +€292 | +0.6% |
| Financial income | 75/76B | €1,841 | €1,391 | -€450 | -24.4% |
| Recurring financial income | 75 | €1,841 | €1,391 | -€450 | -24.4% |
| Financial charges | 65/66B | €5,557 | €5,549 | -€8 | -0.2% |
| Recurring financial charges | 65 | €5,557 | €5,549 | -€8 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €42,077 | €41,928 | -€149 | -0.4% |
| Income taxes | 67/77 | €11,674 | €11,932 | +€258 | +2.2% |
| Profit (loss) for the period | 9904 | €30,403 | €29,996 | -€407 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,403 | €29,996 | -€407 | -1.3% |
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 29 October 2026 via checked.be.