Coupon Solutions: 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.
Coupon Solutions
Largest movements
- Intangible fixed assets -€7,593
down €7,593 (-42.5%), from €17,885 to €10,292
- Cash -€1,804
down €1,804 (-3.7%), from €48,576 to €46,773
mainly Net result for the year (-€10,880) and Advances received (-€230)
- Receivables within one year -€1,107
down €1,107 (-10.6%), from €10,439 to €9,332
of which Trade receivables: -€1,068
- Profit (loss) carried forward -€10,880
down €10,880 (-16.7%), from -€65,321 to -€76,201
- Depreciation -€9,341
down €9,341 (-55.2%), from €16,934 to €7,593
- Gross operating margin -€1,631
down €1,631 (-157%), from -€1,040 to -€2,671
- Other operating charges -€260
down €260 (-26.2%), from €992 to €732
- Financial charges -€78
down €78 (-28.1%), from €278 to €200
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 | €76,901 | €66,396 | -€10,504 | -13.7% |
| Fixed assets | 21/28 | €17,885 | €10,292 | -€7,593 | -42.5% |
| Intangible fixed assets | 21 | €17,885 | €10,292 | -€7,593 | -42.5% |
| Current assets | 29/58 | €59,016 | €56,105 | -€2,911 | -4.9% |
| Amounts receivable within one year | 40/41 | €10,439 | €9,332 | -€1,107 | -10.6% |
| Trade receivables | 40 | €10,242 | €9,174 | -€1,068 | -10.4% |
| Other amounts receivable | 41 | €197 | €158 | -€40 | -20.1% |
| Cash at bank and in hand | 54/58 | €48,576 | €46,773 | -€1,804 | -3.7% |
| Total equity and liabilities | 10/49 | €76,901 | €66,396 | -€10,504 | -13.7% |
| Equity | 10/15 | €69,679 | €58,799 | -€10,880 | -15.6% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,321 | -€76,201 | -€10,880 | -16.7% |
| Amounts payable | 17/49 | €7,221 | €7,597 | +€375 | +5.2% |
| Amounts payable within one year | 42/48 | €7,221 | €7,597 | +€375 | +5.2% |
| Trade debts | 44 | €2,159 | €2,240 | +€80 | +3.7% |
| Suppliers | 440/4 | €2,159 | €2,240 | +€80 | +3.7% |
| Advances received on contracts in progress | 46 | €1,116 | €886 | -€230 | -20.6% |
| Taxes, remuneration and social security | 45 | €937 | €1,462 | +€525 | +56.0% |
| Taxes | 450/3 | €937 | €1,462 | +€525 | +56.0% |
| Other amounts payable | 47/48 | €3,009 | €3,009 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,934 | €7,593 | -€9,341 | -55.2% |
| Other operating charges | 640/8 | €992 | €732 | -€260 | -26.2% |
| Gross operating margin | 9900 | -€1,040 | -€2,671 | -€1,631 | -157% |
| Operating profit (loss) | 9901 | -€18,966 | -€10,997 | +€7,969 | +42.0% |
| Financial income | 75/76B | €316 | €317 | +€0 | +0.1% |
| Recurring financial income | 75 | €316 | €317 | +€0 | +0.1% |
| Financial charges | 65/66B | €278 | €200 | -€78 | -28.1% |
| Recurring financial charges | 65 | €278 | €200 | -€78 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,927 | -€10,880 | +€8,047 | +42.5% |
| Profit (loss) for the period | 9904 | -€18,927 | -€10,880 | +€8,047 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,927 | -€10,880 | +€8,047 | +42.5% |
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 17 October 2026 via checked.be.