Coupé: 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.
Coupé
Largest movements
- Cash +€10,700
up €10,700 (+85.8%), from €12,471 to €23,172
mainly Advances received (+€57,897) and Depreciation (+€7,596)
- Tangible fixed assets -€7,596
down €7,596 (-48.5%), from €15,663 to €8,068
of which Furniture and vehicles: -€6,713
- Receivables within one year -€5,973
down €5,973 (-45.3%), from €13,191 to €7,218
of which Trade receivables: -€5,877
- Advances received +€57,897
up €57,897 (+68.5%), from €84,579 to €142,477
- Other debts -€41,588
down €41,588 (-22.0%), from €189,352 to €147,763
- Trade debts -€23,335
down €23,335 (-31.1%), from €75,007 to €51,672
- Debts after one year -€3,575
down €3,575 (-7.0%), from €51,412 to €47,837
- Profit (loss) carried forward +€3,450
up €3,450 (+2.2%), from -€154,765 to -€151,314
- Staff costs -€32,616
down €32,616 (-61.2%), from €53,284 to €20,669
- Gross operating margin -€29,620
down €29,620 (-43.5%), from €68,070 to €38,450
- Financial income -€7,544
down €7,544 (-80.4%), from €9,380 to €1,835
- Depreciation -€1,954
down €1,954 (-20.5%), from €9,550 to €7,596
- Financial charges -€1,460
down €1,460 (-29.0%), from €5,029 to €3,569
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €319,922 | €311,072 | -€8,851 | -2.8% |
| Fixed assets | 21/28 | €15,663 | €8,068 | -€7,596 | -48.5% |
| Tangible fixed assets | 22/27 | €15,663 | €8,068 | -€7,596 | -48.5% |
| Plant, machinery and equipment | 23 | €2,301 | €1,418 | -€883 | -38.4% |
| Furniture and vehicles | 24 | €13,362 | €6,649 | -€6,713 | -50.2% |
| Current assets | 29/58 | €304,259 | €303,004 | -€1,255 | -0.4% |
| Stocks and contracts in progress | 3 | €275,481 | €272,614 | -€2,866 | -1.0% |
| Stocks | 30/36 | €275,481 | €272,614 | -€2,866 | -1.0% |
| Amounts receivable within one year | 40/41 | €13,191 | €7,218 | -€5,973 | -45.3% |
| Trade receivables | 40 | €11,466 | €5,589 | -€5,877 | -51.3% |
| Other amounts receivable | 41 | €1,725 | €1,629 | -€96 | -5.6% |
| Cash at bank and in hand | 54/58 | €12,471 | €23,172 | +€10,700 | +85.8% |
| Deferred charges and accrued income | 490/1 | €3,116 | €0 | -€3,116 | -100.0% |
| Total equity and liabilities | 10/49 | €319,922 | €311,072 | -€8,851 | -2.8% |
| Equity | 10/15 | -€98,565 | -€95,114 | +€3,450 | +3.5% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,765 | -€151,314 | +€3,450 | +2.2% |
| Amounts payable | 17/49 | €418,487 | €406,186 | -€12,301 | -2.9% |
| Amounts payable after more than one year | 17 | €51,412 | €47,837 | -€3,575 | -7.0% |
| Financial debts | 170/4 | €51,412 | €47,837 | -€3,575 | -7.0% |
| Amounts payable within one year | 42/48 | €367,075 | €358,349 | -€8,727 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €3,358 | €3,575 | +€217 | +6.5% |
| Trade debts | 44 | €75,007 | €51,672 | -€23,335 | -31.1% |
| Suppliers | 440/4 | €75,007 | €51,672 | -€23,335 | -31.1% |
| Advances received on contracts in progress | 46 | €84,579 | €142,477 | +€57,897 | +68.5% |
| Taxes, remuneration and social security | 45 | €14,779 | €12,862 | -€1,918 | -13.0% |
| Taxes | 450/3 | €13,028 | €12,752 | -€276 | -2.1% |
| Remuneration and social security | 454/9 | €1,751 | €110 | -€1,641 | -93.7% |
| Other amounts payable | 47/48 | €189,352 | €147,763 | -€41,588 | -22.0% |
| Non-recurring operating income | 76A | €1,500 | €0 | -€1,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €53,284 | €20,669 | -€32,616 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,550 | €7,596 | -€1,954 | -20.5% |
| Other operating charges | 640/8 | €4,877 | €5,001 | +€124 | +2.5% |
| Gross operating margin | 9900 | €68,070 | €38,450 | -€29,620 | -43.5% |
| Operating profit (loss) | 9901 | €358 | €5,184 | +€4,826 | +1347.5% |
| Financial income | 75/76B | €9,380 | €1,835 | -€7,544 | -80.4% |
| Recurring financial income | 75 | €9,380 | €1,835 | -€7,544 | -80.4% |
| Financial charges | 65/66B | €5,029 | €3,569 | -€1,460 | -29.0% |
| Recurring financial charges | 65 | €5,029 | €3,569 | -€1,460 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €4,709 | €3,450 | -€1,258 | -26.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €4,709 | €3,450 | -€1,258 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,709 | €3,450 | -€1,258 | -26.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.