Coupure BV: 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.
Coupure BV
Largest movements
- Tangible fixed assets -€53,085
down €53,085 (-7.7%), from €687,972 to €634,887
of which Land and buildings: -€50,236
- Receivables within one year -€39,546
down €39,546 (-85.2%), from €46,420 to €6,874
of which Trade receivables: -€39,523
- Cash +€8,628
up €8,628 (+35.6%), from €24,254 to €32,882
mainly Depreciation (+€53,085) and Receivables within one year (+€39,546)
- Reserves -€43,000
down €43,000 (-8.8%), from €486,909 to €443,909
of which Distributable reserves: -€43,000
- Debts after one year -€30,770
down €30,770 (-12.7%), from €241,540 to €210,770
of which Financial debts: -€30,770
- Tax, wage and social debts -€8,134
down €8,134 (-87.6%), from €9,289 to €1,155
- Gross operating margin -€38,936
down €38,936 (-68.3%), from €56,991 to €18,055
- Depreciation -€4,922
down €4,922 (-8.5%), from €58,007 to €53,085
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 | €765,730 | €681,767 | -€83,963 | -11.0% |
| Fixed assets | 21/28 | €693,685 | €640,600 | -€53,085 | -7.7% |
| Tangible fixed assets | 22/27 | €687,972 | €634,887 | -€53,085 | -7.7% |
| Land and buildings | 22 | €684,793 | €634,557 | -€50,236 | -7.3% |
| Furniture and vehicles | 24 | €3,179 | €330 | -€2,849 | -89.6% |
| Financial fixed assets | 28 | €5,713 | €5,713 | = | 0.0% |
| Current assets | 29/58 | €72,045 | €41,167 | -€30,878 | -42.9% |
| Amounts receivable within one year | 40/41 | €46,420 | €6,874 | -€39,546 | -85.2% |
| Trade receivables | 40 | €46,366 | €6,842 | -€39,523 | -85.2% |
| Other amounts receivable | 41 | €55 | €32 | -€22 | -41.2% |
| Cash at bank and in hand | 54/58 | €24,254 | €32,882 | +€8,628 | +35.6% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,411 | +€40 | +2.9% |
| Total equity and liabilities | 10/49 | €765,730 | €681,767 | -€83,963 | -11.0% |
| Equity | 10/15 | €505,837 | €463,430 | -€42,407 | -8.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €486,909 | €443,909 | -€43,000 | -8.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €485,050 | €442,050 | -€43,000 | -8.9% |
| Profit (loss) carried forward | 14 | €336 | €929 | +€593 | +177% |
| Amounts payable | 17/49 | €259,893 | €218,337 | -€41,556 | -16.0% |
| Amounts payable after more than one year | 17 | €241,540 | €210,770 | -€30,770 | -12.7% |
| Financial debts | 170/4 | €61,540 | €30,770 | -€30,770 | -50.0% |
| Other amounts payable | 178/9 | €180,000 | €180,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,667 | €7,567 | -€10,101 | -57.2% |
| Trade debts | 44 | €1,944 | €2,675 | +€731 | +37.6% |
| Suppliers | 440/4 | €1,944 | €2,675 | +€731 | +37.6% |
| Taxes, remuneration and social security | 45 | €9,289 | €1,155 | -€8,134 | -87.6% |
| Taxes | 450/3 | €9,289 | €1,155 | -€8,134 | -87.6% |
| Other amounts payable | 47/48 | €6,434 | €3,737 | -€2,698 | -41.9% |
| Accrued charges and deferred income | 492/3 | €686 | - | -€686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,007 | €53,085 | -€4,922 | -8.5% |
| Other operating charges | 640/8 | €2,789 | €2,851 | +€62 | +2.2% |
| Gross operating margin | 9900 | €56,991 | €18,055 | -€38,936 | -68.3% |
| Operating profit (loss) | 9901 | -€3,805 | -€37,881 | -€34,076 | -896% |
| Financial income | 75/76B | €191 | €120 | -€71 | -37.1% |
| Recurring financial income | 75 | €191 | €120 | -€71 | -37.1% |
| Financial charges | 65/66B | €3,361 | €2,980 | -€381 | -11.3% |
| Recurring financial charges | 65 | €3,361 | €2,980 | -€381 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,974 | -€40,741 | -€33,766 | -484% |
| Profit (loss) for the period | 9904 | -€6,974 | -€40,741 | -€33,766 | -484% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,974 | -€40,741 | -€33,766 | -484% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.