Coupe Pure: 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.
Coupe Pure
Largest movements
- Receivables after one year +€50,000
up €50,000 (+178%), from €28,075 to €78,075
- Receivables within one year -€26,695
down €26,695 (-87.6%), from €30,489 to €3,794
of which Other amounts receivable: -€27,200
- Cash -€13,197
down €13,197 (-56.4%), from €23,380 to €10,183
mainly Receivables after one year (-€50,000) and Tax, wage and social debts (-€3,785)
- Stocks and contracts +€2,212
up €2,212 (+10.7%), from €20,617 to €22,829
- Reserves +€20,551
up €20,551 (+71.6%), from €28,683 to €49,234
- Tax, wage and social debts -€3,785
down €3,785 (-12.5%), from €30,342 to €26,557
of which Taxes: -€5,891
- Accrued charges and deferred income -€2,228
down €2,228 (-71.1%), from €3,132 to €904
- Debts after one year -€1,708
down €1,708 (-70.0%), from €2,441 to €733
- Staff costs -€9,553
down €9,553 (-7.9%), from €120,468 to €110,915
- Taxes +€3,407
up €3,407 (+66.0%), from €5,163 to €8,571
- Gross operating margin +€2,669
up €2,669 (+1.9%), from €140,629 to €143,298
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 | €112,520 | €124,402 | +€11,882 | +10.6% |
| Fixed assets | 21/28 | €8,633 | €8,105 | -€528 | -6.1% |
| Intangible fixed assets | 21 | €278 | €111 | -€167 | -60.0% |
| Tangible fixed assets | 22/27 | €5,430 | €5,069 | -€361 | -6.7% |
| Plant, machinery and equipment | 23 | - | €333 | +€333 | |
| Furniture and vehicles | 24 | - | €594 | +€594 | |
| Other tangible fixed assets | 26 | €5,430 | €4,143 | -€1,287 | -23.7% |
| Financial fixed assets | 28 | €2,925 | €2,925 | = | 0.0% |
| Current assets | 29/58 | €103,888 | €116,297 | +€12,409 | +11.9% |
| Amounts receivable after more than one year | 29 | €28,075 | €78,075 | +€50,000 | +178% |
| Other amounts receivable | 291 | €28,075 | €78,075 | +€50,000 | +178% |
| Stocks and contracts in progress | 3 | €20,617 | €22,829 | +€2,212 | +10.7% |
| Stocks | 30/36 | €20,617 | €22,829 | +€2,212 | +10.7% |
| Amounts receivable within one year | 40/41 | €30,489 | €3,794 | -€26,695 | -87.6% |
| Trade receivables | 40 | €1,400 | €1,905 | +€505 | +36.0% |
| Other amounts receivable | 41 | €29,089 | €1,889 | -€27,200 | -93.5% |
| Cash at bank and in hand | 54/58 | €23,380 | €10,183 | -€13,197 | -56.4% |
| Deferred charges and accrued income | 490/1 | €1,326 | €1,416 | +€90 | +6.8% |
| Total equity and liabilities | 10/49 | €112,520 | €124,402 | +€11,882 | +10.6% |
| Equity | 10/15 | €59,883 | €80,434 | +€20,551 | +34.3% |
| Contributions | 10/11 | €31,200 | €31,200 | = | 0.0% |
| Reserves | 13 | €28,683 | €49,234 | +€20,551 | +71.6% |
| Distributable reserves | 133 | €28,683 | €49,234 | +€20,551 | +71.6% |
| Amounts payable | 17/49 | €52,638 | €43,968 | -€8,669 | -16.5% |
| Amounts payable after more than one year | 17 | €2,441 | €733 | -€1,708 | -70.0% |
| Financial debts | 170/4 | €2,441 | €733 | -€1,708 | -70.0% |
| Amounts payable within one year | 42/48 | €47,065 | €42,332 | -€4,734 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €5,706 | €5,265 | -€441 | -7.7% |
| Financial debts | 43 | €5,849 | €5,849 | -€0 | 0.0% |
| Credit institutions | 430/8 | €5,849 | €5,849 | -€0 | 0.0% |
| Trade debts | 44 | €5,168 | €4,661 | -€507 | -9.8% |
| Suppliers | 440/4 | €5,168 | €4,661 | -€507 | -9.8% |
| Taxes, remuneration and social security | 45 | €30,342 | €26,557 | -€3,785 | -12.5% |
| Taxes | 450/3 | €25,044 | €19,153 | -€5,891 | -23.5% |
| Remuneration and social security | 454/9 | €5,298 | €7,404 | +€2,106 | +39.7% |
| Accrued charges and deferred income | 492/3 | €3,132 | €904 | -€2,228 | -71.1% |
| Remuneration, social security and pensions | 62 | €120,468 | €110,915 | -€9,553 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,708 | €1,646 | -€62 | -3.6% |
| Other operating charges | 640/8 | €686 | €1,307 | +€621 | +90.6% |
| Gross operating margin | 9900 | €140,629 | €143,298 | +€2,669 | +1.9% |
| Operating profit (loss) | 9901 | €17,767 | €29,430 | +€11,663 | +65.6% |
| Financial income | 75/76B | €1,277 | €2,258 | +€981 | +76.8% |
| Recurring financial income | 75 | €1,277 | €2,258 | +€981 | +76.8% |
| Financial charges | 65/66B | €3,871 | €2,566 | -€1,304 | -33.7% |
| Recurring financial charges | 65 | €2,311 | €2,566 | +€255 | +11.0% |
| Non-recurring financial charges | 66B | €1,560 | - | -€1,560 | |
| Profit (loss) for the period before taxes | 9903 | €15,174 | €29,122 | +€13,948 | +91.9% |
| Income taxes | 67/77 | €5,163 | €8,571 | +€3,407 | +66.0% |
| Profit (loss) for the period | 9904 | €10,010 | €20,551 | +€10,541 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €10,010 | €20,551 | +€10,541 | +105% |
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 18 October 2026 via checked.be.