COUPLET ENGINEERING: 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.
COUPLET ENGINEERING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€122,000
up €122,000 (+12.0%), from €1.0m to €1.1m
of which Distributable reserves: +€122,000
- Tax, wage and social debts -€114,862
down €114,862 (-72.7%), from €158,093 to €43,231
of which Remuneration and social security: -€126,000
- Gross operating margin +€32,151
up €32,151 (+22.9%), from €140,562 to €172,714
- Taxes +€10,583
up €10,583 (+26.4%), from €40,042 to €50,625
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 | €1,365,056 | €1,373,199 | +€8,143 | +0.6% |
| Current assets | 29/58 | €1,365,056 | €1,373,199 | +€8,143 | +0.6% |
| Amounts receivable within one year | 40/41 | €61,871 | €72,905 | +€11,033 | +17.8% |
| Trade receivables | 40 | €61,871 | €72,905 | +€11,033 | +17.8% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,223,185 | €1,220,294 | -€2,891 | -0.2% |
| Total equity and liabilities | 10/49 | €1,365,056 | €1,373,199 | +€8,143 | +0.6% |
| Equity | 10/15 | €1,195,552 | €1,317,633 | +€122,081 | +10.2% |
| Contributions | 10/11 | €176,514 | €176,514 | = | 0.0% |
| Reserves | 13 | €1,014,510 | €1,136,510 | +€122,000 | +12.0% |
| Non-distributable reserves | 130/1 | €18,265 | €18,265 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,265 | €18,265 | = | 0.0% |
| Distributable reserves | 133 | €996,245 | €1,118,245 | +€122,000 | +12.2% |
| Profit (loss) carried forward | 14 | €4,528 | €4,609 | +€81 | +1.8% |
| Amounts payable | 17/49 | €169,504 | €55,566 | -€113,938 | -67.2% |
| Amounts payable within one year | 42/48 | €169,504 | €55,566 | -€113,938 | -67.2% |
| Trade debts | 44 | €376 | €844 | +€468 | +124% |
| Suppliers | 440/4 | €376 | €844 | +€468 | +124% |
| Taxes, remuneration and social security | 45 | €158,093 | €43,231 | -€114,862 | -72.7% |
| Taxes | 450/3 | €11,093 | €22,231 | +€11,138 | +100% |
| Remuneration and social security | 454/9 | €147,000 | €21,000 | -€126,000 | -85.7% |
| Other amounts payable | 47/48 | €11,035 | €11,491 | +€456 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | - | -€1,240 | |
| Other operating charges | 640/8 | €394 | €407 | +€13 | +3.4% |
| Gross operating margin | 9900 | €140,562 | €172,714 | +€32,151 | +22.9% |
| Operating profit (loss) | 9901 | €138,929 | €172,306 | +€33,378 | +24.0% |
| Financial income | 75/76B | €494 | €496 | +€2 | +0.4% |
| Recurring financial income | 75 | €494 | €496 | +€2 | +0.4% |
| Financial charges | 65/66B | €193 | €96 | -€97 | -50.0% |
| Recurring financial charges | 65 | €193 | €96 | -€97 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €139,230 | €172,706 | +€33,476 | +24.0% |
| Income taxes | 67/77 | €40,042 | €50,625 | +€10,583 | +26.4% |
| Profit (loss) for the period | 9904 | €99,188 | €122,081 | +€22,893 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99,188 | €122,081 | +€22,893 | +23.1% |
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 30 October 2026 via checked.be.