COUMONT L.: what changed
What changed
COUMONT L.
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
€38,020
2024 · €13,674+€24,347
Equity
€219,306
2024 · €195,286+€24,020
Cash
€25,393
2024 · €40,414-€15,021
Balance sheet total
€247,369
2024 · €229,209+€18,159
Largest movements
Assets
- Stocks and contracts +€35,950
up €35,950 (+21.6%), from €166,126 to €202,076
- Cash -€15,021
down €15,021 (-37.2%), from €40,414 to €25,393
mainly Stocks and contracts (-€35,950) and Trade debts (-€17,845)
Equity and liabilities
- Reserves +€24,000
up €24,000 (+110%), from €21,860 to €45,860
of which Distributable reserves: +€24,000
- Trade debts -€17,845
down €17,845 (-78.2%), from €22,821 to €4,976
- Other debts +€9,800
new in 2025: €9,800
Income statement
- Gross operating margin +€41,870
up €41,870 (+247%), from €16,961 to €58,831
- Taxes +€16,035
up €16,035 (+1,304%), from €1,230 to €17,265
- Financial charges +€1,129
up €1,129 (+180%), from €627 to €1,756
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€13,674
Gross operating margin
+€41,870
Depreciation
-€4
Other operating charges
-€344
Financial income
-€12
Financial charges
-€1,129
Taxes
-€16,035
Result 2025
€38,020
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1,021
Investment
€0
Financing
-€14,000
Cash 2024
€40,414
From operations (derived)
-€1,021
Net result for the year
+€38,020
Depreciation
+€327
Stocks and contracts
-€35,950
Receivables within one year
+€835
Deferred charges and accrued income
+€1,608
Trade debts
-€17,845
Tax, wage and social debts
+€2,184
Other debts
+€9,800
Financing
-€14,000
Contributions, distributions and other
-€14,000
Cash 2025
€25,393
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,209 | €247,369 | +€18,159 | +7.9% |
| Fixed assets | 21/28 | €1,254 | €928 | -€327 | -26.0% |
| Tangible fixed assets | 22/27 | €1,254 | €928 | -€327 | -26.0% |
| Plant, machinery and equipment | 23 | €1,160 | €928 | -€232 | -20.0% |
| Furniture and vehicles | 24 | €95 | - | -€95 | |
| Current assets | 29/58 | €227,955 | €246,441 | +€18,486 | +8.1% |
| Stocks and contracts in progress | 3 | €166,126 | €202,076 | +€35,950 | +21.6% |
| Stocks | 30/36 | €166,126 | €202,076 | +€35,950 | +21.6% |
| Amounts receivable within one year | 40/41 | €16,331 | €15,496 | -€835 | -5.1% |
| Trade receivables | 40 | €779 | - | -€779 | |
| Other amounts receivable | 41 | €15,552 | €15,496 | -€56 | -0.4% |
| Cash at bank and in hand | 54/58 | €40,414 | €25,393 | -€15,021 | -37.2% |
| Deferred charges and accrued income | 490/1 | €5,083 | €3,475 | -€1,608 | -31.6% |
| Total equity and liabilities | 10/49 | €229,209 | €247,369 | +€18,159 | +7.9% |
| Equity | 10/15 | €195,286 | €219,306 | +€24,020 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,860 | €45,860 | +€24,000 | +110% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €44,000 | +€24,000 | +120% |
| Profit (loss) carried forward | 14 | €161,026 | €161,046 | +€20 | 0.0% |
| Amounts payable | 17/49 | €33,923 | €28,062 | -€5,861 | -17.3% |
| Amounts payable within one year | 42/48 | €33,923 | €28,062 | -€5,861 | -17.3% |
| Trade debts | 44 | €22,821 | €4,976 | -€17,845 | -78.2% |
| Suppliers | 440/4 | €22,821 | €4,976 | -€17,845 | -78.2% |
| Taxes, remuneration and social security | 45 | €11,103 | €13,287 | +€2,184 | +19.7% |
| Taxes | 450/3 | €11,103 | €13,287 | +€2,184 | +19.7% |
| Other amounts payable | 47/48 | - | €9,800 | +€9,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €327 | +€4 | +1.1% |
| Other operating charges | 640/8 | €1,120 | €1,464 | +€344 | +30.7% |
| Gross operating margin | 9900 | €16,961 | €58,831 | +€41,870 | +247% |
| Operating profit (loss) | 9901 | €15,518 | €57,041 | +€41,523 | +268% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €627 | €1,756 | +€1,129 | +180% |
| Recurring financial charges | 65 | €627 | €1,756 | +€1,129 | +180% |
| Profit (loss) for the period before taxes | 9903 | €14,903 | €55,285 | +€40,382 | +271% |
| Income taxes | 67/77 | €1,230 | €17,265 | +€16,035 | +1,304% |
| Profit (loss) for the period | 9904 | €13,674 | €38,020 | +€24,347 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €13,674 | €38,020 | +€24,347 | +178% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.