COUP D'BARRE: 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.
COUP D'BARRE
Largest movements
- Stocks and contracts -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Cash -€5,389
down €5,389 (-68.2%), from €7,903 to €2,514
mainly Net result for the year (-€13,745) and Other debts (-€2,239)
- Tangible fixed assets -€3,431
down €3,431 (-41.6%), from €8,249 to €4,818
- Financial fixed assets -€1,670
down €1,670 (-100.0%), from €1,670 to €0
- Profit (loss) carried forward -€13,745
down €13,745, from €2,038 to -€11,707
- Other debts -€2,239
down €2,239 (-94.2%), from €2,376 to €137
- Trade debts -€355
no longer reported in 2025 (was €355)
- Gross operating margin -€17,159
down €17,159, from €6,952 to -€10,207
- Other operating charges -€2,182
no longer reported in 2025 (was €2,182)
- Financial charges -€836
down €836 (-88.7%), from €943 to €107
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.
Cash bridge derived
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 | €24,194 | €7,575 | -€16,619 | -68.7% |
| Fixed assets | 21/28 | €9,919 | €4,818 | -€5,101 | -51.4% |
| Tangible fixed assets | 22/27 | €8,249 | €4,818 | -€3,431 | -41.6% |
| Plant, machinery and equipment | 23 | €8,249 | €4,818 | -€3,431 | -41.6% |
| Financial fixed assets | 28 | €1,670 | €0 | -€1,670 | -100.0% |
| Current assets | 29/58 | €14,275 | €2,757 | -€11,518 | -80.7% |
| Stocks and contracts in progress | 3 | €6,000 | €0 | -€6,000 | -100.0% |
| Stocks | 30/36 | €6,000 | €0 | -€6,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €372 | €243 | -€129 | -34.7% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €372 | €243 | -€129 | -34.7% |
| Cash at bank and in hand | 54/58 | €7,903 | €2,514 | -€5,389 | -68.2% |
| Total equity and liabilities | 10/49 | €24,194 | €7,575 | -€16,619 | -68.7% |
| Equity | 10/15 | €21,038 | €7,293 | -€13,745 | -65.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,038 | -€11,707 | -€13,745 | |
| Amounts payable | 17/49 | €3,156 | €282 | -€2,874 | -91.1% |
| Amounts payable within one year | 42/48 | €3,007 | €282 | -€2,725 | -90.6% |
| Trade debts | 44 | €355 | - | -€355 | |
| Suppliers | 440/4 | €355 | - | -€355 | |
| Taxes, remuneration and social security | 45 | €276 | €145 | -€131 | -47.5% |
| Taxes | 450/3 | €276 | €145 | -€131 | -47.5% |
| Other amounts payable | 47/48 | €2,376 | €137 | -€2,239 | -94.2% |
| Accrued charges and deferred income | 492/3 | €149 | - | -€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,431 | €3,431 | = | 0.0% |
| Other operating charges | 640/8 | €2,182 | - | -€2,182 | |
| Gross operating margin | 9900 | €6,952 | -€10,207 | -€17,159 | |
| Operating profit (loss) | 9901 | €1,339 | -€13,638 | -€14,977 | |
| Financial charges | 65/66B | €943 | €107 | -€836 | -88.7% |
| Recurring financial charges | 65 | €943 | €107 | -€836 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €396 | -€13,745 | -€14,141 | |
| Income taxes | 67/77 | €86 | - | -€86 | |
| Profit (loss) for the period | 9904 | €310 | -€13,745 | -€14,055 | |
| Profit (loss) for the period to be appropriated | 9905 | €310 | -€13,745 | -€14,055 |
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 12 October 2026 via checked.be.