COUPE PATRICK: 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.
COUPE PATRICK
Largest movements
- Cash +€20,851
up €20,851 (+63.3%), from €32,949 to €53,801
mainly Short-term financial debts (+€6,577) and Stocks and contracts (+€4,925)
- Stocks and contracts -€4,925
down €4,925 (-62.9%), from €7,835 to €2,910
- Short-term financial debts +€6,577
new in 2024: €6,577
- Other debts +€3,893
up €3,893 (+291.8%), from €1,334 to €5,228
- Trade debts +€3,801
up €3,801 (+46.8%), from €8,124 to €11,925
- Tax, wage and social debts +€2,861
up €2,861 (+14.8%), from €19,268 to €22,130
of which Taxes: +€6,323
- Profit (loss) carried forward -€1,741
down €1,741 (-20.7%), from -€8,409 to -€10,150
- Staff costs -€23,791
down €23,791 (-30.9%), from €76,944 to €53,154
- Gross operating margin +€12,775
up €12,775 (+29.6%), from €43,191 to €55,966
- Other operating charges -€3,277
down €3,277 (-66.3%), from €4,941 to €1,664
- Depreciation -€2,000
down €2,000 (-79.8%), from €2,507 to €507
- Financial charges +€599
up €599 (+31.0%), from €1,934 to €2,533
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 | €46,724 | €62,116 | +€15,392 | +32.9% |
| Fixed assets | 21/28 | €2,437 | €1,930 | -€507 | -20.8% |
| Tangible fixed assets | 22/27 | €2,166 | €1,659 | -€507 | -23.4% |
| Plant, machinery and equipment | 23 | €1,961 | €1,495 | -€466 | -23.8% |
| Furniture and vehicles | 24 | €205 | €164 | -€41 | -20.0% |
| Financial fixed assets | 28 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €44,287 | €60,186 | +€15,899 | +35.9% |
| Stocks and contracts in progress | 3 | €7,835 | €2,910 | -€4,925 | -62.9% |
| Stocks | 30/36 | €7,835 | €2,910 | -€4,925 | -62.9% |
| Amounts receivable within one year | 40/41 | €3,407 | €3,266 | -€141 | -4.1% |
| Trade receivables | 40 | €2,696 | €3,266 | +€570 | +21.2% |
| Other amounts receivable | 41 | €712 | - | -€712 | |
| Cash at bank and in hand | 54/58 | €32,949 | €53,801 | +€20,851 | +63.3% |
| Deferred charges and accrued income | 490/1 | €95 | €209 | +€114 | +120.0% |
| Total equity and liabilities | 10/49 | €46,724 | €62,116 | +€15,392 | +32.9% |
| Equity | 10/15 | €17,997 | €16,256 | -€1,741 | -9.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,406 | €1,406 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,406 | €1,406 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,406 | €1,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,409 | -€10,150 | -€1,741 | -20.7% |
| Amounts payable | 17/49 | €28,727 | €45,859 | +€17,133 | +59.6% |
| Amounts payable within one year | 42/48 | €28,727 | €45,859 | +€17,133 | +59.6% |
| Financial debts | 43 | - | €6,577 | +€6,577 | |
| Credit institutions | 430/8 | - | €6,577 | +€6,577 | |
| Trade debts | 44 | €8,124 | €11,925 | +€3,801 | +46.8% |
| Suppliers | 440/4 | €8,124 | €11,925 | +€3,801 | +46.8% |
| Taxes, remuneration and social security | 45 | €19,268 | €22,130 | +€2,861 | +14.8% |
| Taxes | 450/3 | €2,904 | €9,227 | +€6,323 | +217.7% |
| Remuneration and social security | 454/9 | €16,364 | €12,903 | -€3,462 | -21.2% |
| Other amounts payable | 47/48 | €1,334 | €5,228 | +€3,893 | +291.8% |
| Remuneration, social security and pensions | 62 | €76,944 | €53,154 | -€23,791 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,507 | €507 | -€2,000 | -79.8% |
| Other operating charges | 640/8 | €4,941 | €1,664 | -€3,277 | -66.3% |
| Gross operating margin | 9900 | €43,191 | €55,966 | +€12,775 | +29.6% |
| Operating profit (loss) | 9901 | -€41,201 | €641 | +€41,842 | |
| Financial income | 75/76B | €36 | €154 | +€118 | +332.9% |
| Recurring financial income | 75 | €36 | €154 | +€118 | +332.9% |
| Financial charges | 65/66B | €1,934 | €2,533 | +€599 | +31.0% |
| Recurring financial charges | 65 | €1,934 | €2,533 | +€599 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,100 | -€1,739 | +€41,361 | +96.0% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€43,100 | -€1,741 | +€41,359 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,100 | -€1,741 | +€41,359 | +96.0% |
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 4 October 2026 via checked.be.