Couteaux et office: what changed
Couteaux et office
Largest movements
- Cash +€7,419
up €7,419 (+41.2%), from €18,008 to €25,427
mainly Net result for the year (+€16,316) and Tax, wage and social debts (+€5,066)
- Tangible fixed assets +€4,206
new in 2025: €4,206
- Intangible fixed assets +€1,498
new in 2025: €1,498
- Stocks and contracts -€921
no longer reported in 2025 (was €921)
- Profit (loss) carried forward +€16,316
up €16,316 (+156,280%), from €10 to €16,326
- Trade debts -€6,883
down €6,883 (-98.0%), from €7,022 to €138
- Tax, wage and social debts +€5,066
up €5,066 (+53.8%), from €9,411 to €14,477
of which Taxes: +€4,116
- Other debts -€1,918
down €1,918 (-97.8%), from €1,961 to €43
- Accrued charges and deferred income -€675
no longer reported in 2025 (was €675)
- Gross operating margin +€23,360
up €23,360 (+4,916%), from €475 to €23,835
- Taxes +€5,428
up €5,428 (+1,768%), from €307 to €5,735
- Depreciation +€1,395
up €1,395 (+732%), from €191 to €1,585
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,079 | €32,984 | +€11,905 | +56.5% |
| Formation expenses | 20 | €1,046 | €799 | -€247 | -23.6% |
| Fixed assets | 21/28 | - | €5,704 | +€5,704 | |
| Intangible fixed assets | 21 | - | €1,498 | +€1,498 | |
| Tangible fixed assets | 22/27 | - | €4,206 | +€4,206 | |
| Furniture and vehicles | 24 | - | €4,206 | +€4,206 | |
| Current assets | 29/58 | €20,033 | €26,481 | +€6,449 | +32.2% |
| Stocks and contracts in progress | 3 | €921 | - | -€921 | |
| Stocks | 30/36 | €921 | - | -€921 | |
| Amounts receivable within one year | 40/41 | €1,104 | €1,028 | -€75 | -6.8% |
| Trade receivables | 40 | €1,104 | €1,028 | -€75 | -6.8% |
| Cash at bank and in hand | 54/58 | €18,008 | €25,427 | +€7,419 | +41.2% |
| Deferred charges and accrued income | 490/1 | - | €26 | +€26 | |
| Total equity and liabilities | 10/49 | €21,079 | €32,984 | +€11,905 | +56.5% |
| Equity | 10/15 | €2,010 | €18,326 | +€16,316 | +812% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10 | €16,326 | +€16,316 | +156,280% |
| Amounts payable | 17/49 | €19,068 | €14,658 | -€4,410 | -23.1% |
| Amounts payable within one year | 42/48 | €18,393 | €14,658 | -€3,735 | -20.3% |
| Trade debts | 44 | €7,022 | €138 | -€6,883 | -98.0% |
| Suppliers | 440/4 | €7,022 | €138 | -€6,883 | -98.0% |
| Taxes, remuneration and social security | 45 | €9,411 | €14,477 | +€5,066 | +53.8% |
| Taxes | 450/3 | €7,336 | €11,452 | +€4,116 | +56.1% |
| Remuneration and social security | 454/9 | €2,075 | €3,025 | +€950 | +45.8% |
| Other amounts payable | 47/48 | €1,961 | €43 | -€1,918 | -97.8% |
| Accrued charges and deferred income | 492/3 | €675 | - | -€675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €1,585 | +€1,395 | +732% |
| Other operating charges | 640/8 | €98 | €110 | +€12 | +12.6% |
| Gross operating margin | 9900 | €475 | €23,835 | +€23,360 | +4,916% |
| Operating profit (loss) | 9901 | €187 | €22,140 | +€21,953 | +11,742% |
| Financial income | 75/76B | €181 | €4 | -€176 | -97.6% |
| Recurring financial income | 75 | €181 | €4 | -€176 | -97.6% |
| Financial charges | 65/66B | €50 | €93 | +€43 | +85.4% |
| Recurring financial charges | 65 | €50 | €93 | +€43 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | €317 | €22,051 | +€21,733 | +6,845% |
| Income taxes | 67/77 | €307 | €5,735 | +€5,428 | +1,768% |
| Profit (loss) for the period | 9904 | €10 | €16,316 | +€16,305 | +156,180% |
| Profit (loss) for the period to be appropriated | 9905 | €10 | €16,316 | +€16,305 | +156,180% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.