COURIM: 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.
COURIM
Largest movements
- Receivables within one year +€23,579
up €23,579 (+5.8%), from €407,948 to €431,528
of which Other amounts receivable: +€23,579
- Profit (loss) carried forward +€21,219
up €21,219 (+3.5%), from €604,725 to €625,944
- Gross operating margin +€10,873
up €10,873 (+81.7%), from -€13,315 to -€2,442
- Financial income +€8,492
up €8,492 (+53.9%), from €15,756 to €24,248
- Other operating charges +€399
up €399, from €0 to €399
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 | €808,675 | €833,507 | +€24,832 | +3.1% |
| Fixed assets | 21/28 | €400,539 | €400,539 | = | 0.0% |
| Financial fixed assets | 28 | €400,539 | €400,539 | = | 0.0% |
| Current assets | 29/58 | €408,136 | €432,968 | +€24,832 | +6.1% |
| Amounts receivable within one year | 40/41 | €407,948 | €431,528 | +€23,579 | +5.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €407,948 | €431,528 | +€23,579 | +5.8% |
| Cash at bank and in hand | 54/58 | €188 | €1,440 | +€1,252 | +667.3% |
| Total equity and liabilities | 10/49 | €808,675 | €833,507 | +€24,832 | +3.1% |
| Equity | 10/15 | €803,660 | €824,879 | +€21,219 | +2.6% |
| Contributions | 10/11 | €179,723 | €179,723 | = | 0.0% |
| Reserves | 13 | €19,212 | €19,212 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €19,212 | €19,212 | = | 0.0% |
| Profit (loss) carried forward | 14 | €604,725 | €625,944 | +€21,219 | +3.5% |
| Amounts payable | 17/49 | €5,016 | €8,629 | +€3,613 | +72.0% |
| Amounts payable within one year | 42/48 | €3,016 | €7,029 | +€4,013 | +133.1% |
| Trade debts | 44 | €0 | €907 | +€907 | |
| Suppliers | 440/4 | €0 | €907 | +€907 | |
| Other amounts payable | 47/48 | €3,016 | €6,121 | +€3,105 | +103.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,600 | -€400 | -20.0% |
| Other operating charges | 640/8 | €0 | €399 | +€399 | |
| Gross operating margin | 9900 | -€13,315 | -€2,442 | +€10,873 | +81.7% |
| Operating profit (loss) | 9901 | -€13,315 | -€2,841 | +€10,474 | +78.7% |
| Financial income | 75/76B | €15,756 | €24,248 | +€8,492 | +53.9% |
| Recurring financial income | 75 | €15,756 | €24,248 | +€8,492 | +53.9% |
| Financial charges | 65/66B | €231 | €188 | -€43 | -18.5% |
| Recurring financial charges | 65 | €231 | €188 | -€43 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €2,210 | €21,219 | +€19,009 | +860.0% |
| Profit (loss) for the period | 9904 | €2,210 | €21,219 | +€19,009 | +860.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,210 | €21,219 | +€19,009 | +860.0% |
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 12 October 2026 via checked.be.