COUP DE POUCE: what changed
COUP DE POUCE
Largest movements
- Tangible fixed assets -€1,614
down €1,614 (-70.6%), from €2,288 to €673
- Receivables within one year -€907
down €907 (-58.7%), from €1,546 to €638
- Cash -€416
down €416 (-96.9%), from €430 to €13
mainly Net result for the year (-€12,507) and Tax, wage and social debts (-€688)
- Profit (loss) carried forward -€12,507
down €12,507 (-42.7%), from -€29,283 to -€41,790
- Other debts +€9,187
up €9,187 (+73.4%), from €12,517 to €21,705
- Trade debts +€1,070
up €1,070 (+166%), from €646 to €1,716
- Tax, wage and social debts -€688
down €688 (-100%), from €688 to €0
- Gross operating margin -€6,287
down €6,287 (-324%), from -€1,943 to -€8,231
- Turnover -€6,150
down €6,150 (-75.9%), from €8,100 to €1,950
- Taxes +€1,771
new in 2025: €1,771
- Depreciation -€430
down €430 (-21.0%), from €2,044 to €1,614
- Financial charges -€242
down €242 (-57.1%), from €424 to €182
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,263 | €1,325 | -€2,938 | -68.9% |
| Fixed assets | 21/28 | €2,288 | €673 | -€1,614 | -70.6% |
| Tangible fixed assets | 22/27 | €2,288 | €673 | -€1,614 | -70.6% |
| Furniture and vehicles | 24 | €2,288 | €673 | -€1,614 | -70.6% |
| Current assets | 29/58 | €1,975 | €652 | -€1,324 | -67.0% |
| Amounts receivable within one year | 40/41 | €1,546 | €638 | -€907 | -58.7% |
| Other amounts receivable | 41 | €1,546 | €638 | -€907 | -58.7% |
| Cash at bank and in hand | 54/58 | €430 | €13 | -€416 | -96.9% |
| Total equity and liabilities | 10/49 | €4,263 | €1,325 | -€2,938 | -68.9% |
| Equity | 10/15 | -€9,588 | -€22,095 | -€12,507 | -130% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,103 | €1,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,103 | €1,103 | = | 0.0% |
| Legal reserve | 130 | €1,103 | €1,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,283 | -€41,790 | -€12,507 | -42.7% |
| Amounts payable | 17/49 | €13,851 | €23,420 | +€9,569 | +69.1% |
| Amounts payable within one year | 42/48 | €13,851 | €23,420 | +€9,569 | +69.1% |
| Trade debts | 44 | €646 | €1,716 | +€1,070 | +166% |
| Suppliers | 440/4 | €646 | €1,716 | +€1,070 | +166% |
| Taxes, remuneration and social security | 45 | €688 | €0 | -€688 | -100% |
| Taxes | 450/3 | €688 | €0 | -€688 | -100% |
| Other amounts payable | 47/48 | €12,517 | €21,705 | +€9,187 | +73.4% |
| Turnover | 70 | €8,100 | €1,950 | -€6,150 | -75.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,043 | €10,181 | +€137 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,044 | €1,614 | -€430 | -21.0% |
| Other operating charges | 640/8 | €688 | €710 | +€22 | +3.2% |
| Gross operating margin | 9900 | -€1,943 | -€8,231 | -€6,287 | -324% |
| Operating profit (loss) | 9901 | -€4,675 | -€10,555 | -€5,880 | -126% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €424 | €182 | -€242 | -57.1% |
| Recurring financial charges | 65 | €424 | €182 | -€242 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,098 | -€10,736 | -€5,639 | -111% |
| Income taxes | 67/77 | - | €1,771 | +€1,771 | |
| Profit (loss) for the period | 9904 | -€5,098 | -€12,507 | -€7,409 | -145% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,098 | -€12,507 | -€7,409 | -145% |
Next steps
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 4 November 2026 via checked.be.