COURCELLES MECANIQUE: what changed
Two fiscal 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.
COURCELLES MECANIQUE
Largest movements
- Cash -€24,467
down €24,467 (-78.0%), from €31,355 to €6,888
mainly Net result for the year (-€23,325) and Receivables within one year (-€2,989)
- Receivables within one year +€2,989
up €2,989 (+10.8%), from €27,752 to €30,741
of which Other amounts receivable: +€2,989
- Tangible fixed assets -€1,473
down €1,473 (-8.7%), from €16,917 to €15,443
of which Furniture and vehicles: -€2,174
- Profit (loss) carried forward -€23,325
down €23,325 (-64.5%), from €36,162 to €12,837
- Other operating charges -€4,217
no longer reported in 2025 (was €4,217)
- Depreciation +€237
up €237 (+6.3%), from €3,763 to €4,001
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.
Cash bridge derived
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 | €76,644 | €53,693 | -€22,951 | -29.9% |
| Fixed assets | 21/28 | €17,537 | €16,063 | -€1,473 | -8.4% |
| Tangible fixed assets | 22/27 | €16,917 | €15,443 | -€1,473 | -8.7% |
| Plant, machinery and equipment | 23 | €9,336 | €10,036 | +€700 | +7.5% |
| Furniture and vehicles | 24 | €7,581 | €5,407 | -€2,174 | -28.7% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €59,107 | €37,630 | -€21,478 | -36.3% |
| Amounts receivable within one year | 40/41 | €27,752 | €30,741 | +€2,989 | +10.8% |
| Trade receivables | 40 | €10,695 | €10,695 | = | 0.0% |
| Other amounts receivable | 41 | €17,057 | €20,046 | +€2,989 | +17.5% |
| Cash at bank and in hand | 54/58 | €31,355 | €6,888 | -€24,467 | -78.0% |
| Total equity and liabilities | 10/49 | €76,644 | €53,693 | -€22,951 | -29.9% |
| Equity | 10/15 | €75,009 | €51,684 | -€23,325 | -31.1% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Outside capital | 11 | €20,451 | €20,451 | = | 0.0% |
| Other | 1109/19 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €18,396 | €18,396 | = | 0.0% |
| Distributable reserves | 133 | €18,396 | €18,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,162 | €12,837 | -€23,325 | -64.5% |
| Amounts payable | 17/49 | €1,635 | €2,009 | +€374 | +22.8% |
| Amounts payable within one year | 42/48 | €1,635 | €2,009 | +€374 | +22.8% |
| Trade debts | 44 | €336 | €710 | +€374 | +111.2% |
| Suppliers | 440/4 | €336 | €710 | +€374 | +111.2% |
| Other amounts payable | 47/48 | €1,299 | €1,299 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,763 | €4,001 | +€237 | +6.3% |
| Other operating charges | 640/8 | €4,217 | - | -€4,217 | |
| Gross operating margin | 9900 | -€18,916 | -€18,935 | -€19 | -0.1% |
| Operating profit (loss) | 9901 | -€26,896 | -€22,935 | +€3,961 | +14.7% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €509 | €389 | -€120 | -23.6% |
| Recurring financial charges | 65 | €509 | €389 | -€120 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,393 | -€23,325 | +€4,069 | +14.9% |
| Profit (loss) for the period | 9904 | -€27,393 | -€23,325 | +€4,069 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,393 | -€23,325 | +€4,069 | +14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.