COUPRINVEST: 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.
COUPRINVEST
Largest movements
- Tangible fixed assets -€12,699
down €12,699 (-3.2%), from €397,702 to €385,003
of which Land and buildings: -€13,557
- Other debts -€14,686
down €14,686 (-3.0%), from €496,737 to €482,052
- Trade debts +€4,977
up €4,977 (+21.0%), from €23,750 to €28,727
- Gross operating margin -€5,265
down €5,265 (-23.6%), from €22,315 to €17,050
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.
Derived cash bridge
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 | €398,094 | €387,424 | -€10,670 | -2.7% |
| Fixed assets | 21/28 | €397,702 | €385,003 | -€12,699 | -3.2% |
| Tangible fixed assets | 22/27 | €397,702 | €385,003 | -€12,699 | -3.2% |
| Land and buildings | 22 | €397,702 | €384,146 | -€13,557 | -3.4% |
| Furniture and vehicles | 24 | - | €858 | +€858 | |
| Current assets | 29/58 | €392 | €2,421 | +€2,029 | +518% |
| Amounts receivable within one year | 40/41 | - | €950 | +€950 | |
| Trade receivables | 40 | - | €950 | +€950 | |
| Cash at bank and in hand | 54/58 | €392 | €11 | -€380 | -97.1% |
| Deferred charges and accrued income | 490/1 | - | €1,459 | +€1,459 | |
| Total equity and liabilities | 10/49 | €398,094 | €387,424 | -€10,670 | -2.7% |
| Equity | 10/15 | -€122,507 | -€123,548 | -€1,041 | -0.8% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,707 | -€209,748 | -€1,041 | -0.5% |
| Amounts payable | 17/49 | €520,600 | €510,971 | -€9,629 | -1.8% |
| Amounts payable within one year | 42/48 | €520,542 | €510,971 | -€9,571 | -1.8% |
| Financial debts | 43 | €54 | €193 | +€138 | +254% |
| Credit institutions | 430/8 | €54 | €193 | +€138 | +254% |
| Trade debts | 44 | €23,750 | €28,727 | +€4,977 | +21.0% |
| Suppliers | 440/4 | €23,750 | €28,727 | +€4,977 | +21.0% |
| Other amounts payable | 47/48 | €496,737 | €482,052 | -€14,686 | -3.0% |
| Accrued charges and deferred income | 492/3 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,557 | €13,776 | +€220 | +1.6% |
| Other operating charges | 640/8 | €3,910 | €4,055 | +€145 | +3.7% |
| Gross operating margin | 9900 | €22,315 | €17,050 | -€5,265 | -23.6% |
| Operating profit (loss) | 9901 | €4,848 | -€782 | -€5,630 | |
| Financial income | 75/76B | €1 | €2 | +€1 | +152% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +152% |
| Financial charges | 65/66B | €60 | €261 | +€201 | +334% |
| Recurring financial charges | 65 | €60 | €261 | +€201 | +334% |
| Profit (loss) for the period before taxes | 9903 | €4,789 | -€1,041 | -€5,830 | |
| Profit (loss) for the period | 9904 | €4,789 | -€1,041 | -€5,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,789 | -€1,041 | -€5,830 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.