COUP D'ECLAT: what changed
Two fiscal 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'ECLAT
Largest movements
- Stocks and contracts +€9,864
up €9,864 (+30.8%), from €32,037 to €41,901
- Receivables within one year -€3,954
down €3,954 (-32.3%), from €12,229 to €8,275
- Tangible fixed assets +€1,763
up €1,763 (+535.9%), from €329 to €2,092
- Cash -€1,689
down €1,689 (-16.7%), from €10,086 to €8,397
mainly Stocks and contracts (-€9,864) and Investment in fixed assets (net) (-€2,789)
- Reserves +€4,800
up €4,800 (+719.6%), from €667 to €5,467
- Trade debts +€1,529
up €1,529 (+46.2%), from €3,313 to €4,842
- Gross operating margin +€5,310
up €5,310 (+123.6%), from €4,297 to €9,607
- Taxes +€1,549
up €1,549 (+96.7%), from €1,602 to €3,151
- Financial charges -€997
down €997 (-75.5%), from €1,320 to €323
- Depreciation +€416
up €416 (+39.5%), from €1,052 to €1,468
- Financial income +€216
up €216 (+1080.0%), from €20 to €236
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 | €78,602 | €84,277 | +€5,675 | +7.2% |
| Fixed assets | 21/28 | €3,810 | €5,131 | +€1,321 | +34.7% |
| Intangible fixed assets | 21 | €459 | €17 | -€442 | -96.3% |
| Tangible fixed assets | 22/27 | €329 | €2,092 | +€1,763 | +535.9% |
| Furniture and vehicles | 24 | €329 | €2,092 | +€1,763 | +535.9% |
| Financial fixed assets | 28 | €3,022 | €3,022 | = | 0.0% |
| Current assets | 29/58 | €74,792 | €79,146 | +€4,354 | +5.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €32,037 | €41,901 | +€9,864 | +30.8% |
| Stocks | 30/36 | €32,037 | €41,901 | +€9,864 | +30.8% |
| Amounts receivable within one year | 40/41 | €12,229 | €8,275 | -€3,954 | -32.3% |
| Other amounts receivable | 41 | €12,229 | €8,275 | -€3,954 | -32.3% |
| Cash at bank and in hand | 54/58 | €10,086 | €8,397 | -€1,689 | -16.7% |
| Deferred charges and accrued income | 490/1 | €5,440 | €5,573 | +€133 | +2.4% |
| Total equity and liabilities | 10/49 | €78,602 | €84,277 | +€5,675 | +7.2% |
| Equity | 10/15 | €71,453 | €76,269 | +€4,816 | +6.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €667 | €5,467 | +€4,800 | +719.6% |
| Distributable reserves | 133 | €667 | €5,467 | +€4,800 | +719.6% |
| Profit (loss) carried forward | 14 | €40,786 | €40,802 | +€16 | 0.0% |
| Amounts payable | 17/49 | €7,149 | €8,008 | +€859 | +12.0% |
| Amounts payable within one year | 42/48 | €7,149 | €8,008 | +€859 | +12.0% |
| Trade debts | 44 | €3,313 | €4,842 | +€1,529 | +46.2% |
| Suppliers | 440/4 | €3,313 | €4,842 | +€1,529 | +46.2% |
| Taxes, remuneration and social security | 45 | €3,836 | €3,166 | -€670 | -17.5% |
| Taxes | 450/3 | €3,836 | €3,166 | -€670 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,052 | €1,468 | +€416 | +39.5% |
| Other operating charges | 640/8 | €202 | €85 | -€117 | -57.9% |
| Gross operating margin | 9900 | €4,297 | €9,607 | +€5,310 | +123.6% |
| Operating profit (loss) | 9901 | €3,043 | €8,054 | +€5,011 | +164.7% |
| Financial income | 75/76B | €20 | €236 | +€216 | +1080.0% |
| Recurring financial income | 75 | €20 | €236 | +€216 | +1080.0% |
| Financial charges | 65/66B | €1,320 | €323 | -€997 | -75.5% |
| Recurring financial charges | 65 | €1,320 | €323 | -€997 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €1,743 | €7,967 | +€6,224 | +357.1% |
| Income taxes | 67/77 | €1,602 | €3,151 | +€1,549 | +96.7% |
| Profit (loss) for the period | 9904 | €141 | €4,816 | +€4,675 | +3315.6% |
| Profit (loss) for the period to be appropriated | 9905 | €141 | €4,816 | +€4,675 | +3315.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.