COURONNE 404: 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.
COURONNE 404
Largest movements
- Tangible fixed assets -€70,479
down €70,479 (-4.1%), from €1.7m to €1.7m
- Other debts -€1.3m
down €1.3m (-98.0%), from €1.4m to €26,795
- Debts after one year +€1.3m
up €1.3m (+283%), from €465,000 to €1.8m
- Profit (loss) carried forward -€108,548
down €108,548 (-170%), from -€63,901 to -€172,449
- Current portion of long-term debt +€44,882
new in 2024: €44,882
- Accrued charges and deferred income +€17,829
up €17,829 (+775%), from €2,300 to €20,129
- Turnover +€162,746
new in 2024: €162,746
- Financial charges +€60,704
up €60,704 (+212%), from €28,619 to €89,323
- Purchases and services +€56,463
new in 2024: €56,463
- Other operating charges +€21,114
up €21,114 (+316%), from €6,689 to €27,803
- Gross operating margin +€4,557
up €4,557 (+4.4%), from €103,446 to €108,003
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 | €1,773,087 | €1,708,766 | -€64,320 | -3.6% |
| Formation expenses | 20 | €655 | €151 | -€504 | -77.0% |
| Fixed assets | 21/28 | €1,726,415 | €1,655,936 | -€70,479 | -4.1% |
| Tangible fixed assets | 22/27 | €1,726,415 | €1,655,936 | -€70,479 | -4.1% |
| Land and buildings | 22 | €1,726,415 | €1,655,936 | -€70,479 | -4.1% |
| Current assets | 29/58 | €46,017 | €52,680 | +€6,663 | +14.5% |
| Amounts receivable within one year | 40/41 | €21,870 | €22,470 | +€600 | +2.7% |
| Other amounts receivable | 41 | €21,870 | €22,470 | +€600 | +2.7% |
| Cash at bank and in hand | 54/58 | €21,980 | €25,005 | +€3,025 | +13.8% |
| Deferred charges and accrued income | 490/1 | €2,166 | €5,205 | +€3,039 | +140% |
| Total equity and liabilities | 10/49 | €1,773,087 | €1,708,766 | -€64,320 | -3.6% |
| Equity | 10/15 | -€59,901 | -€170,449 | -€110,548 | -185% |
| Contributions | 10/11 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Profit (loss) carried forward | 14 | -€63,901 | -€172,449 | -€108,548 | -170% |
| Amounts payable | 17/49 | €1,832,988 | €1,879,216 | +€46,228 | +2.5% |
| Amounts payable after more than one year | 17 | €465,000 | €1,779,615 | +€1.3m | +283% |
| Financial debts | 170/4 | €465,000 | €1,779,615 | +€1.3m | +283% |
| Amounts payable within one year | 42/48 | €1,365,688 | €79,472 | -€1.3m | -94.2% |
| Current portion of amounts payable after more than one year | 42 | - | €44,882 | +€44,882 | |
| Trade debts | 44 | €4,790 | €7,794 | +€3,004 | +62.7% |
| Suppliers | 440/4 | €4,790 | €7,794 | +€3,004 | +62.7% |
| Other amounts payable | 47/48 | €1,360,898 | €26,795 | -€1.3m | -98.0% |
| Accrued charges and deferred income | 492/3 | €2,300 | €20,129 | +€17,829 | +775% |
| Turnover | 70 | - | €162,746 | +€162,746 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €56,463 | +€56,463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,087 | €99,425 | +€3,338 | +3.5% |
| Other operating charges | 640/8 | €6,689 | €27,803 | +€21,114 | +316% |
| Gross operating margin | 9900 | €103,446 | €108,003 | +€4,557 | +4.4% |
| Operating profit (loss) | 9901 | €671 | -€19,225 | -€19,896 | |
| Financial charges | 65/66B | €28,619 | €89,323 | +€60,704 | +212% |
| Recurring financial charges | 65 | €28,619 | €89,323 | +€60,704 | +212% |
| Profit (loss) for the period before taxes | 9903 | -€27,949 | -€108,548 | -€80,599 | -288% |
| Profit (loss) for the period | 9904 | -€27,949 | -€108,548 | -€80,599 | -288% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,949 | -€108,548 | -€80,599 | -288% |
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 25 October 2026 via checked.be.