COURTRIMMO: 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.
COURTRIMMO
Largest movements
- Cash +€17,291
up €17,291 (+165.4%), from €10,454 to €27,745
mainly Net result for the year (+€21,404) and Depreciation (+€6,936)
- Tangible fixed assets -€5,824
down €5,824 (-9.7%), from €59,990 to €54,166
of which Land and buildings: -€9,511
- Reserves +€10,000
up €10,000 (+80.9%), from €12,368 to €22,368
of which Distributable reserves: +€10,000
- Other debts +€1,549
up €1,549 (+15.7%), from €9,854 to €11,404
- Tax, wage and social debts +€1,000
up €1,000, from €0 to €1,000
- Gross operating margin +€17,433
up €17,433 (+59.5%), from €29,308 to €46,741
- Taxes +€5,180
up €5,180 (+157.6%), from €3,288 to €8,468
- Other operating charges +€906
up €906 (+9.5%), from €9,497 to €10,403
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 | €84,920 | €96,590 | +€11,670 | +13.7% |
| Fixed assets | 21/28 | €59,990 | €54,166 | -€5,824 | -9.7% |
| Tangible fixed assets | 22/27 | €59,990 | €54,166 | -€5,824 | -9.7% |
| Land and buildings | 22 | €55,525 | €46,015 | -€9,511 | -17.1% |
| Plant, machinery and equipment | 23 | €3,169 | €7,263 | +€4,094 | +129.2% |
| Furniture and vehicles | 24 | €1,296 | €888 | -€407 | -31.4% |
| Current assets | 29/58 | €24,930 | €42,424 | +€17,494 | +70.2% |
| Amounts receivable within one year | 40/41 | €13,998 | €14,187 | +€189 | +1.4% |
| Trade receivables | 40 | - | €491 | +€491 | |
| Other amounts receivable | 41 | €13,998 | €13,696 | -€302 | -2.2% |
| Cash at bank and in hand | 54/58 | €10,454 | €27,745 | +€17,291 | +165.4% |
| Deferred charges and accrued income | 490/1 | €478 | €491 | +€13 | +2.8% |
| Total equity and liabilities | 10/49 | €84,920 | €96,590 | +€11,670 | +13.7% |
| Equity | 10/15 | €73,868 | €83,868 | +€10,000 | +13.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €12,368 | €22,368 | +€10,000 | +80.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €6,218 | €16,218 | +€10,000 | +160.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,052 | €12,722 | +€1,670 | +15.1% |
| Amounts payable within one year | 42/48 | €11,052 | €12,722 | +€1,670 | +15.1% |
| Trade debts | 44 | €1,198 | €319 | -€879 | -73.4% |
| Suppliers | 440/4 | €1,198 | €319 | -€879 | -73.4% |
| Taxes, remuneration and social security | 45 | €0 | €1,000 | +€1,000 | |
| Taxes | 450/3 | €0 | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €9,854 | €11,404 | +€1,549 | +15.7% |
| Non-recurring operating income | 76A | - | €18,049 | +€18,049 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,798 | €6,936 | +€137 | +2.0% |
| Other operating charges | 640/8 | €9,497 | €10,403 | +€906 | +9.5% |
| Gross operating margin | 9900 | €29,308 | €46,741 | +€17,433 | +59.5% |
| Operating profit (loss) | 9901 | €13,013 | €29,402 | +€16,390 | +126.0% |
| Financial income | 75/76B | €530 | €568 | +€37 | +7.1% |
| Recurring financial income | 75 | €530 | €568 | +€37 | +7.1% |
| Financial charges | 65/66B | €401 | €98 | -€303 | -75.5% |
| Recurring financial charges | 65 | €401 | €98 | -€303 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €13,142 | €29,871 | +€16,730 | +127.3% |
| Income taxes | 67/77 | €3,288 | €8,468 | +€5,180 | +157.6% |
| Profit (loss) for the period | 9904 | €9,854 | €21,404 | +€11,549 | +117.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,854 | €21,404 | +€11,549 | +117.2% |
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 30 September 2026 via checked.be.