Couteaux: 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.
Couteaux
Largest movements
- Cash -€9,952
down €9,952 (-99.9%), from €9,963 to €11
mainly Net result for the year (-€19,215) and Receivables within one year (-€2,795)
- Deferred charges and accrued income -€6,353
down €6,353 (-100%), from €6,353 to €0
- Receivables within one year +€2,795
up €2,795 (+195%), from €1,430 to €4,226
of which Trade receivables: +€2,438
- Financial fixed assets -€500
down €500 (-100%), from €500 to €0
- Profit (loss) carried forward -€19,215
down €19,215, from €14,258 to -€4,957
- Tax, wage and social debts +€5,080
up €5,080 (+2,134%), from €238 to €5,318
of which Remuneration and social security: +€4,215
- Gross operating margin -€8,550
down €8,550 (-94.5%), from -€9,047 to -€17,597
- Other operating charges +€315
up €315 (+30.4%), from €1,036 to €1,351
- Taxes -€235
down €235 (-79.0%), from €297 to €62
- Financial income -€197
down €197 (-94.9%), from €208 to €11
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 | €18,246 | €4,237 | -€14,009 | -76.8% |
| Fixed assets | 21/28 | €500 | €0 | -€500 | -100% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100% |
| Current assets | 29/58 | €17,746 | €4,237 | -€13,509 | -76.1% |
| Amounts receivable within one year | 40/41 | €1,430 | €4,226 | +€2,795 | +195% |
| Trade receivables | 40 | - | €2,438 | +€2,438 | |
| Other amounts receivable | 41 | €1,430 | €1,788 | +€357 | +25.0% |
| Cash at bank and in hand | 54/58 | €9,963 | €11 | -€9,952 | -99.9% |
| Deferred charges and accrued income | 490/1 | €6,353 | €0 | -€6,353 | -100% |
| Total equity and liabilities | 10/49 | €18,246 | €4,237 | -€14,009 | -76.8% |
| Equity | 10/15 | €15,758 | -€3,457 | -€19,215 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,258 | -€4,957 | -€19,215 | |
| Amounts payable | 17/49 | €2,488 | €7,694 | +€5,206 | +209% |
| Amounts payable within one year | 42/48 | €2,488 | €7,694 | +€5,206 | +209% |
| Trade debts | 44 | €2,250 | €2,376 | +€126 | +5.6% |
| Suppliers | 440/4 | €2,250 | €2,376 | +€126 | +5.6% |
| Taxes, remuneration and social security | 45 | €238 | €5,318 | +€5,080 | +2,134% |
| Taxes | 450/3 | €238 | €1,103 | +€865 | +363% |
| Remuneration and social security | 454/9 | - | €4,215 | +€4,215 | |
| Remuneration, social security and pensions | 62 | - | €111 | +€111 | |
| Other operating charges | 640/8 | €1,036 | €1,351 | +€315 | +30.4% |
| Gross operating margin | 9900 | -€9,047 | -€17,597 | -€8,550 | -94.5% |
| Operating profit (loss) | 9901 | -€10,083 | -€19,059 | -€8,976 | -89.0% |
| Financial income | 75/76B | €208 | €11 | -€197 | -94.9% |
| Recurring financial income | 75 | €208 | €11 | -€197 | -94.9% |
| Financial charges | 65/66B | €139 | €104 | -€35 | -24.9% |
| Recurring financial charges | 65 | €139 | €104 | -€35 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,014 | -€19,153 | -€9,139 | -91.3% |
| Income taxes | 67/77 | €297 | €62 | -€235 | -79.0% |
| Profit (loss) for the period | 9904 | -€10,311 | -€19,215 | -€8,904 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,311 | -€19,215 | -€8,904 | -86.4% |
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 24 October 2026 via checked.be.