Coup de Feu: 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 de Feu
Largest movements
- Cash -€113,705
down €113,705 (-24.8%), from €458,275 to €344,571
mainly Other debts (-€97,000) and Stocks and contracts (-€12,679)
- Stocks and contracts +€12,679
new in 2025: €12,679
- Receivables within one year +€5,462
up €5,462 (+44.1%), from €12,374 to €17,837
of which Other amounts receivable: +€4,982
- Other debts -€97,000
down €97,000 (-99.1%), from €97,880 to €880
- Gross operating margin -€106,488
down €106,488 (-98.5%), from €108,156 to €1,668
- Taxes -€13,186
down €13,186 (-99.2%), from €13,295 to €109
- Financial income -€7,458
down €7,458 (-79.1%), from €9,425 to €1,967
- Depreciation -€1,633
down €1,633 (-37.4%), from €4,363 to €2,730
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 | €476,309 | €378,021 | -€98,289 | -20.6% |
| Fixed assets | 21/28 | €5,559 | €2,830 | -€2,730 | -49.1% |
| Tangible fixed assets | 22/27 | €5,559 | €2,830 | -€2,730 | -49.1% |
| Furniture and vehicles | 24 | €1,239 | €406 | -€833 | -67.2% |
| Other tangible fixed assets | 26 | €4,320 | €2,423 | -€1,897 | -43.9% |
| Current assets | 29/58 | €470,750 | €375,191 | -€95,559 | -20.3% |
| Stocks and contracts in progress | 3 | - | €12,679 | +€12,679 | |
| Stocks | 30/36 | - | €12,679 | +€12,679 | |
| Amounts receivable within one year | 40/41 | €12,374 | €17,837 | +€5,462 | +44.1% |
| Trade receivables | 40 | - | €481 | +€481 | |
| Other amounts receivable | 41 | €12,374 | €17,356 | +€4,982 | +40.3% |
| Cash at bank and in hand | 54/58 | €458,275 | €344,571 | -€113,705 | -24.8% |
| Deferred charges and accrued income | 490/1 | €100 | €104 | +€4 | +4.0% |
| Total equity and liabilities | 10/49 | €476,309 | €378,021 | -€98,289 | -20.6% |
| Equity | 10/15 | €365,653 | €365,853 | +€200 | +0.1% |
| Contributions | 10/11 | €76,200 | €76,200 | = | 0.0% |
| Reserves | 13 | €289,453 | €289,653 | +€200 | +0.1% |
| Non-distributable reserves | 130/1 | €120,769 | €120,969 | +€200 | +0.2% |
| Other | 1319 | €120,769 | €120,969 | +€200 | +0.2% |
| Tax-exempt reserves | 132 | €28,422 | €28,422 | = | 0.0% |
| Distributable reserves | 133 | €140,261 | €140,261 | = | 0.0% |
| Amounts payable | 17/49 | €110,656 | €12,168 | -€98,488 | -89.0% |
| Amounts payable within one year | 42/48 | €110,590 | €12,106 | -€98,484 | -89.1% |
| Trade debts | 44 | €2,243 | €1,360 | -€883 | -39.4% |
| Suppliers | 440/4 | €2,243 | €1,360 | -€883 | -39.4% |
| Taxes, remuneration and social security | 45 | €10,468 | €9,866 | -€601 | -5.7% |
| Taxes | 450/3 | €10,468 | €9,866 | -€601 | -5.7% |
| Other amounts payable | 47/48 | €97,880 | €880 | -€97,000 | -99.1% |
| Accrued charges and deferred income | 492/3 | €66 | €62 | -€4 | -6.0% |
| Non-recurring operating income | 76A | €115,805 | - | -€115,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,363 | €2,730 | -€1,633 | -37.4% |
| Other operating charges | 640/8 | €1,394 | €400 | -€995 | -71.3% |
| Gross operating margin | 9900 | €108,156 | €1,668 | -€106,488 | -98.5% |
| Operating profit (loss) | 9901 | €102,399 | -€1,461 | -€103,861 | |
| Financial income | 75/76B | €9,425 | €1,967 | -€7,458 | -79.1% |
| Recurring financial income | 75 | €9,425 | €1,967 | -€7,458 | -79.1% |
| Financial charges | 65/66B | €192 | €197 | +€5 | +2.8% |
| Recurring financial charges | 65 | €192 | €197 | +€5 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €111,632 | €308 | -€111,324 | -99.7% |
| Income taxes | 67/77 | €13,295 | €109 | -€13,186 | -99.2% |
| Profit (loss) for the period | 9904 | €98,337 | €200 | -€98,138 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,337 | €200 | -€98,138 | -99.8% |
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 28 October 2026 via checked.be.