COURONNE GESTION: 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 GESTION
Largest movements
- Cash +€495,376
up €495,376 (+161%), from €307,284 to €802,660
mainly Depreciation (+€360,945) and Net result for the year (+€331,533)
- Current investments -€200,000
down €200,000 (-8.2%), from €2.4m to €2.2m
- Tangible fixed assets -€181,249
down €181,249 (-3.7%), from €4.9m to €4.7m
of which Land and buildings: -€285,316
- Profit (loss) carried forward +€331,533
up €331,533 (+6.9%), from €4.8m to €5.2m
- Debts after one year -€200,568
down €200,568 (-55.4%), from €361,917 to €161,349
of which Financial debts: -€200,000
- Gross operating margin +€51,596
up €51,596 (+4.5%), from €1.1m to €1.2m
- Staff costs +€41,032
up €41,032 (+92.6%), from €44,297 to €85,328
- Financial income -€37,878
down €37,878 (-51.8%), from €73,178 to €35,300
- Depreciation -€19,544
down €19,544 (-5.1%), from €380,489 to €360,945
- Financial charges -€17,380
down €17,380 (-47.7%), from €36,473 to €19,093
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 | €7,663,486 | €7,804,737 | +€141,251 | +1.8% |
| Fixed assets | 21/28 | €4,876,766 | €4,695,516 | -€181,249 | -3.7% |
| Tangible fixed assets | 22/27 | €4,876,732 | €4,695,483 | -€181,249 | -3.7% |
| Land and buildings | 22 | €4,066,420 | €3,781,103 | -€285,316 | -7.0% |
| Plant, machinery and equipment | 23 | €809,398 | €913,903 | +€104,504 | +12.9% |
| Furniture and vehicles | 24 | €914 | €477 | -€437 | -47.8% |
| Financial fixed assets | 28 | €34 | €34 | = | 0.0% |
| Current assets | 29/58 | €2,786,720 | €3,109,220 | +€322,500 | +11.6% |
| Amounts receivable within one year | 40/41 | €11,810 | €46,119 | +€34,309 | +291% |
| Trade receivables | 40 | €11,000 | €44,031 | +€33,031 | +300% |
| Other amounts receivable | 41 | €810 | €2,088 | +€1,278 | +158% |
| Current investments | 50/53 | €2,434,887 | €2,234,887 | -€200,000 | -8.2% |
| Cash at bank and in hand | 54/58 | €307,284 | €802,660 | +€495,376 | +161% |
| Deferred charges and accrued income | 490/1 | €32,739 | €25,555 | -€7,184 | -21.9% |
| Total equity and liabilities | 10/49 | €7,663,486 | €7,804,737 | +€141,251 | +1.8% |
| Equity | 10/15 | €6,976,886 | €7,308,419 | +€331,533 | +4.8% |
| Contributions | 10/11 | €1,950,000 | €1,950,000 | = | 0.0% |
| Capital | 10 | €1,950,000 | €1,950,000 | = | 0.0% |
| Issued capital | 100 | €1,950,000 | €1,950,000 | = | 0.0% |
| Reserves | 13 | €195,000 | €195,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €195,000 | €195,000 | = | 0.0% |
| Legal reserve | 130 | €195,000 | €195,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,831,886 | €5,163,419 | +€331,533 | +6.9% |
| Amounts payable | 17/49 | €686,600 | €496,318 | -€190,282 | -27.7% |
| Amounts payable after more than one year | 17 | €361,917 | €161,349 | -€200,568 | -55.4% |
| Financial debts | 170/4 | €350,000 | €150,000 | -€200,000 | -57.1% |
| Other amounts payable | 178/9 | €11,917 | €11,349 | -€568 | -4.8% |
| Amounts payable within one year | 42/48 | €319,466 | €334,719 | +€15,254 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €100,898 | €46,666 | -€54,232 | -53.7% |
| Suppliers | 440/4 | €100,898 | €46,666 | -€54,232 | -53.7% |
| Taxes, remuneration and social security | 45 | €18,568 | €88,053 | +€69,485 | +374% |
| Taxes | 450/3 | €10,698 | €74,726 | +€64,028 | +599% |
| Remuneration and social security | 454/9 | €7,870 | €13,327 | +€5,457 | +69.3% |
| Accrued charges and deferred income | 492/3 | €5,217 | €249 | -€4,968 | -95.2% |
| Remuneration, social security and pensions | 62 | €44,297 | €85,328 | +€41,032 | +92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380,489 | €360,945 | -€19,544 | -5.1% |
| Other operating charges | 640/8 | €326,820 | €319,375 | -€7,445 | -2.3% |
| Gross operating margin | 9900 | €1,143,644 | €1,195,240 | +€51,596 | +4.5% |
| Operating profit (loss) | 9901 | €392,038 | €429,592 | +€37,554 | +9.6% |
| Financial income | 75/76B | €73,178 | €35,300 | -€37,878 | -51.8% |
| Recurring financial income | 75 | €73,178 | €35,300 | -€37,878 | -51.8% |
| Financial charges | 65/66B | €36,473 | €19,093 | -€17,380 | -47.7% |
| Recurring financial charges | 65 | €36,473 | €19,093 | -€17,380 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €428,743 | €445,798 | +€17,056 | +4.0% |
| Income taxes | 67/77 | €111,988 | €114,265 | +€2,277 | +2.0% |
| Profit (loss) for the period | 9904 | €316,755 | €331,533 | +€14,778 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €316,755 | €331,533 | +€14,778 | +4.7% |
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 31 October 2026 via checked.be.