COURTESLIGNES EDITIONS: 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.
COURTESLIGNES EDITIONS
Largest movements
- Cash +€581
up €581 (+26.0%), from €2,233 to €2,814
mainly Other debts (+€4,813) and Stocks and contracts (+€202)
- Receivables within one year +€506
up €506 (+21.7%), from €2,331 to €2,836
of which Other amounts receivable: +€523
- Stocks and contracts -€202
no longer reported in 2025 (was €202)
- Other debts +€4,813
up €4,813 (+74.8%), from €6,439 to €11,252
- Profit (loss) carried forward -€3,111
down €3,111 (-24.9%), from -€12,491 to -€15,602
- Trade debts -€818
no longer reported in 2025 (was €818)
- Gross operating margin +€2,577
up €2,577 (+51.0%), from -€5,055 to -€2,479
- Other operating charges +€112
up €112 (+29.0%), from €387 to €500
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 | €4,766 | €5,650 | +€884 | +18.6% |
| Current assets | 29/58 | €4,766 | €5,650 | +€884 | +18.6% |
| Stocks and contracts in progress | 3 | €202 | - | -€202 | |
| Stocks | 30/36 | €202 | - | -€202 | |
| Amounts receivable within one year | 40/41 | €2,331 | €2,836 | +€506 | +21.7% |
| Trade receivables | 40 | €17 | - | -€17 | |
| Other amounts receivable | 41 | €2,314 | €2,836 | +€523 | +22.6% |
| Cash at bank and in hand | 54/58 | €2,233 | €2,814 | +€581 | +26.0% |
| Total equity and liabilities | 10/49 | €4,766 | €5,650 | +€884 | +18.6% |
| Equity | 10/15 | -€2,491 | -€5,602 | -€3,111 | -125% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,491 | -€15,602 | -€3,111 | -24.9% |
| Amounts payable | 17/49 | €7,257 | €11,252 | +€3,995 | +55.1% |
| Amounts payable within one year | 42/48 | €7,257 | €11,252 | +€3,995 | +55.1% |
| Trade debts | 44 | €818 | - | -€818 | |
| Suppliers | 440/4 | €818 | - | -€818 | |
| Other amounts payable | 47/48 | €6,439 | €11,252 | +€4,813 | +74.8% |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Gross operating margin | 9900 | -€5,055 | -€2,479 | +€2,577 | +51.0% |
| Operating profit (loss) | 9901 | -€5,443 | -€2,979 | +€2,464 | +45.3% |
| Financial income | 75/76B | €3 | €21 | +€18 | +733% |
| Recurring financial income | 75 | €3 | €21 | +€18 | +733% |
| Financial charges | 65/66B | €141 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,581 | -€3,111 | +€2,470 | +44.3% |
| Profit (loss) for the period | 9904 | -€5,581 | -€3,111 | +€2,470 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,581 | -€3,111 | +€2,470 | +44.3% |
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 1 November 2026 via checked.be.