COUTURE CLAIR: 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.
COUTURE CLAIR
Largest movements
- Cash +€952
up €952 (+42.5%), from €2,240 to €3,192
mainly Net result for the year (+€927) and Receivables within one year (+€344)
- Receivables within one year -€344
no longer reported in 2025 (was €344)
- Profit (loss) carried forward +€927
up €927 (+5.9%), from -€15,619 to -€14,692
- Tax, wage and social debts -€393
down €393 (-24.5%), from €1,602 to €1,210
of which Remuneration and social security: -€933
- Trade debts +€74
new in 2025: €74
- Gross operating margin -€6,556
down €6,556 (-80.7%), from €8,126 to €1,570
- Staff costs -€5,570
no longer reported in 2025 (was €5,570)
- Depreciation -€1,100
no longer reported in 2025 (was €1,100)
- Other operating charges -€877
down €877 (-67.4%), from €1,301 to €425
- Taxes +€166
new in 2025: €166
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 | €5,010 | €5,618 | +€608 | +12.1% |
| Fixed assets | 21/28 | €2,426 | €2,426 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,426 | €2,426 | = | 0.0% |
| Furniture and vehicles | 24 | €2,426 | €2,426 | = | 0.0% |
| Current assets | 29/58 | €2,584 | €3,192 | +€608 | +23.5% |
| Amounts receivable within one year | 40/41 | €344 | - | -€344 | |
| Other amounts receivable | 41 | €344 | - | -€344 | |
| Cash at bank and in hand | 54/58 | €2,240 | €3,192 | +€952 | +42.5% |
| Total equity and liabilities | 10/49 | €5,010 | €5,618 | +€608 | +12.1% |
| Equity | 10/15 | €2,981 | €3,908 | +€927 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,619 | -€14,692 | +€927 | +5.9% |
| Amounts payable | 17/49 | €2,028 | €1,710 | -€318 | -15.7% |
| Amounts payable within one year | 42/48 | €2,028 | €1,710 | -€318 | -15.7% |
| Trade debts | 44 | - | €74 | +€74 | |
| Suppliers | 440/4 | - | €74 | +€74 | |
| Taxes, remuneration and social security | 45 | €1,602 | €1,210 | -€393 | -24.5% |
| Taxes | 450/3 | €474 | €1,014 | +€540 | +114% |
| Remuneration and social security | 454/9 | €1,128 | €196 | -€933 | -82.7% |
| Other amounts payable | 47/48 | €426 | €426 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €5,570 | - | -€5,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | - | -€1,100 | |
| Other operating charges | 640/8 | €1,301 | €425 | -€877 | -67.4% |
| Gross operating margin | 9900 | €8,126 | €1,570 | -€6,556 | -80.7% |
| Operating profit (loss) | 9901 | €155 | €1,145 | +€990 | +638% |
| Financial charges | 65/66B | €106 | €52 | -€54 | -50.9% |
| Recurring financial charges | 65 | €106 | €52 | -€54 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €49 | €1,093 | +€1,044 | +2,133% |
| Income taxes | 67/77 | - | €166 | +€166 | |
| Profit (loss) for the period | 9904 | €49 | €927 | +€878 | +1,793% |
| Profit (loss) for the period to be appropriated | 9905 | €49 | €927 | +€878 | +1,793% |
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 13 October 2026 via checked.be.