Coupure Finance: 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 Finance
Largest movements
- Cash -€101,125
down €101,125 (-58.4%), from €173,221 to €72,095
mainly Other debts (-€92,620) and Net result for the year (-€14,960)
- Tangible fixed assets -€4,029
down €4,029 (-15.0%), from €26,940 to €22,912
of which Land and buildings: -€4,029
- Other debts -€92,620
down €92,620 (-65.0%), from €142,493 to €49,872
- Reserves -€14,960
down €14,960 (-16.5%), from €90,655 to €75,695
- Financial charges -€8,534
down €8,534 (-99.5%), from €8,575 to €40
- Gross operating margin +€2,555
up €2,555 (+38.4%), from -€6,654 to -€4,099
- Financial income -€2,541
down €2,541 (-100%), from €2,541 to €0
- Other operating charges +€354
up €354 (+5.5%), from €6,437 to €6,792
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 | €334,834 | €227,025 | -€107,809 | -32.2% |
| Fixed assets | 21/28 | €26,940 | €22,912 | -€4,029 | -15.0% |
| Tangible fixed assets | 22/27 | €26,940 | €22,912 | -€4,029 | -15.0% |
| Land and buildings | 22 | €26,940 | €22,912 | -€4,029 | -15.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | -€0 | -100% |
| Current assets | 29/58 | €307,894 | €204,113 | -€103,781 | -33.7% |
| Amounts receivable within one year | 40/41 | €134,673 | €132,018 | -€2,656 | -2.0% |
| Trade receivables | 40 | €131,681 | €131,519 | -€163 | -0.1% |
| Other amounts receivable | 41 | €2,992 | €499 | -€2,493 | -83.3% |
| Cash at bank and in hand | 54/58 | €173,221 | €72,095 | -€101,125 | -58.4% |
| Total equity and liabilities | 10/49 | €334,834 | €227,025 | -€107,809 | -32.2% |
| Equity | 10/15 | €190,655 | €175,695 | -€14,960 | -7.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €90,655 | €75,695 | -€14,960 | -16.5% |
| Distributable reserves | 133 | €90,655 | €75,695 | -€14,960 | -16.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €144,179 | €51,329 | -€92,850 | -64.4% |
| Amounts payable within one year | 42/48 | €144,179 | €51,325 | -€92,854 | -64.4% |
| Trade debts | 44 | €1,687 | €1,453 | -€234 | -13.9% |
| Suppliers | 440/4 | €1,687 | €1,453 | -€234 | -13.9% |
| Other amounts payable | 47/48 | €142,493 | €49,872 | -€92,620 | -65.0% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,029 | €4,029 | +€0 | 0.0% |
| Other operating charges | 640/8 | €6,437 | €6,792 | +€354 | +5.5% |
| Gross operating margin | 9900 | -€6,654 | -€4,099 | +€2,555 | +38.4% |
| Operating profit (loss) | 9901 | -€17,120 | -€14,919 | +€2,200 | +12.9% |
| Financial income | 75/76B | €2,541 | €0 | -€2,541 | -100% |
| Recurring financial income | 75 | €2,541 | €0 | -€2,541 | -100% |
| Financial charges | 65/66B | €8,575 | €40 | -€8,534 | -99.5% |
| Recurring financial charges | 65 | €8,575 | €40 | -€8,534 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,153 | -€14,960 | +€8,194 | +35.4% |
| Profit (loss) for the period | 9904 | -€23,153 | -€14,960 | +€8,194 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,153 | -€14,960 | +€8,194 | +35.4% |
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 26 October 2026 via checked.be.