Couper beaux: 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.
Couper beaux
Largest movements
- Cash +€32,026
up €32,026 (+98.3%), from €32,570 to €64,596
mainly Net result for the year (+€38,576) and Depreciation (+€4,045)
- Stocks and contracts +€8,653
up €8,653 (+91.3%), from €9,476 to €18,129
- Reserves +€37,776
up €37,776 (+121.4%), from €31,108 to €68,884
- Debts after one year -€4,043
down €4,043 (-34.6%), from €11,670 to €7,627
- Tax, wage and social debts +€3,713
up €3,713 (+95.8%), from €3,878 to €7,591
- Other debts +€2,210
up €2,210 (+112.4%), from €1,966 to €4,176
- Gross operating margin +€42,179
up €42,179 (+278.6%), from €15,138 to €57,317
- Taxes +€10,905
up €10,905 (+470.8%), from €2,316 to €13,221
- Depreciation +€865
up €865 (+27.2%), from €3,180 to €4,045
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.
Cash bridge derived
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 | €56,414 | €96,669 | +€40,256 | +71.4% |
| Fixed assets | 21/28 | €13,788 | €13,097 | -€691 | -5.0% |
| Tangible fixed assets | 22/27 | €13,788 | €13,097 | -€691 | -5.0% |
| Plant, machinery and equipment | 23 | €12,297 | €8,932 | -€3,364 | -27.4% |
| Furniture and vehicles | 24 | €1,492 | €4,165 | +€2,673 | +179.2% |
| Current assets | 29/58 | €42,625 | €83,572 | +€40,947 | +96.1% |
| Stocks and contracts in progress | 3 | €9,476 | €18,129 | +€8,653 | +91.3% |
| Stocks | 30/36 | €9,476 | €18,129 | +€8,653 | +91.3% |
| Amounts receivable within one year | 40/41 | - | €364 | +€364 | |
| Trade receivables | 40 | - | €364 | +€364 | |
| Cash at bank and in hand | 54/58 | €32,570 | €64,596 | +€32,026 | +98.3% |
| Deferred charges and accrued income | 490/1 | €579 | €483 | -€96 | -16.5% |
| Total equity and liabilities | 10/49 | €56,414 | €96,669 | +€40,256 | +71.4% |
| Equity | 10/15 | €33,608 | €71,384 | +€37,776 | +112.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,108 | €68,884 | +€37,776 | +121.4% |
| Distributable reserves | 133 | €31,108 | €68,884 | +€37,776 | +121.4% |
| Amounts payable | 17/49 | €22,805 | €25,285 | +€2,480 | +10.9% |
| Amounts payable after more than one year | 17 | €11,670 | €7,627 | -€4,043 | -34.6% |
| Financial debts | 170/4 | €11,670 | €7,627 | -€4,043 | -34.6% |
| Amounts payable within one year | 42/48 | €11,135 | €17,658 | +€6,523 | +58.6% |
| Current portion of amounts payable after more than one year | 42 | €3,829 | €4,043 | +€214 | +5.6% |
| Trade debts | 44 | €1,462 | €1,848 | +€386 | +26.4% |
| Suppliers | 440/4 | €1,462 | €1,848 | +€386 | +26.4% |
| Taxes, remuneration and social security | 45 | €3,878 | €7,591 | +€3,713 | +95.8% |
| Taxes | 450/3 | €3,878 | €7,591 | +€3,713 | +95.8% |
| Other amounts payable | 47/48 | €1,966 | €4,176 | +€2,210 | +112.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,180 | €4,045 | +€865 | +27.2% |
| Other operating charges | 640/8 | €147 | €547 | +€400 | +271.9% |
| Gross operating margin | 9900 | €15,138 | €57,317 | +€42,179 | +278.6% |
| Operating profit (loss) | 9901 | €11,811 | €52,725 | +€40,915 | +346.4% |
| Financial charges | 65/66B | €1,029 | €929 | -€100 | -9.7% |
| Recurring financial charges | 65 | €1,029 | €929 | -€100 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €10,782 | €51,797 | +€41,015 | +380.4% |
| Income taxes | 67/77 | €2,316 | €13,221 | +€10,905 | +470.8% |
| Profit (loss) for the period | 9904 | €8,466 | €38,576 | +€30,110 | +355.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,466 | €38,576 | +€30,110 | +355.6% |
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 10 October 2026 via checked.be.