COUTURE PRINTEMPS: 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.
What changed
COUTURE PRINTEMPS
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€262,233
2024 · -€324,366+€62,132
Equity
€2.1m
2024 · €2.4m-€262,233
Cash
€74,608
2024 · €36,537+€38,071
Balance sheet total
€10.7m
2024 · €11.2m-€450,467
Largest movements
Assets
- Tangible fixed assets -€476,681
down €476,681 (-4.3%), from €11.0m to €10.6m
Equity and liabilities
- Profit (loss) carried forward -€262,233
down €262,233 (-9.1%), from -€2.9m to -€3.1m
- Debts after one year -€237,594
down €237,594 (-2.9%), from €8.2m to €8.0m
Income statement
- Gross operating margin +€83,351
up €83,351 (+15.6%), from €534,985 to €618,337
- Depreciation +€22,742
up €22,742 (+4.7%), from €483,459 to €506,201
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.
Result 2024
-€324,366
Gross operating margin
+€83,351
Staff costs
-€2,748
Depreciation
-€22,742
Other operating charges
+€1,671
Financial income
+€356
Financial charges
+€2,517
Taxes
-€273
Result 2025
-€262,233
raises the resultlowers the result
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.
From operations
+€289,808
Investment
-€16,376
Financing
-€235,361
Cash 2024
€36,537
From operations (derived)
+€289,808
Net result for the year
-€262,233
Depreciation
+€506,201
Receivables within one year
-€5,878
Deferred charges and accrued income
+€4,591
Trade debts
+€1,763
Tax, wage and social debts
-€8,222
Advances received
+€5,072
Other debts
+€39,718
Accrued charges and deferred income
+€8,796
Investment (derived)
-€16,376
Investment in fixed assets (net)
-€16,376
Financing
-€235,361
Debts after one year
-€237,594
Current portion of long-term debt
+€2,234
Cash 2025
€74,608
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,150,734 | €10,700,267 | -€450,467 | -4.0% |
| Fixed assets | 21/28 | €11,074,303 | €10,584,479 | -€489,825 | -4.4% |
| Intangible fixed assets | 21 | €25,386 | €12,242 | -€13,144 | -51.8% |
| Tangible fixed assets | 22/27 | €11,043,918 | €10,567,236 | -€476,681 | -4.3% |
| Land and buildings | 22 | €6,472,961 | €6,345,790 | -€127,171 | -2.0% |
| Plant, machinery and equipment | 23 | €661,358 | €567,323 | -€94,035 | -14.2% |
| Furniture and vehicles | 24 | €1,404,232 | €1,200,151 | -€204,081 | -14.5% |
| Other tangible fixed assets | 26 | €2,505,367 | €2,453,973 | -€51,394 | -2.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €76,431 | €115,788 | +€39,358 | +51.5% |
| Amounts receivable within one year | 40/41 | €16,372 | €22,250 | +€5,878 | +35.9% |
| Trade receivables | 40 | €16,364 | €3,042 | -€13,322 | -81.4% |
| Other amounts receivable | 41 | €9 | €19,208 | +€19,200 | +217,190% |
| Cash at bank and in hand | 54/58 | €36,537 | €74,608 | +€38,071 | +104% |
| Deferred charges and accrued income | 490/1 | €23,521 | €18,930 | -€4,591 | -19.5% |
| Total equity and liabilities | 10/49 | €11,150,734 | €10,700,267 | -€450,467 | -4.0% |
| Equity | 10/15 | €2,392,931 | €2,130,698 | -€262,233 | -11.0% |
| Contributions | 10/11 | €5,181,577 | €5,181,577 | = | 0.0% |
| Capital | 10 | €3,616,416 | €3,616,416 | = | 0.0% |
| Issued capital | 100 | €3,616,416 | €3,616,416 | = | 0.0% |
| Contributions outside capital | 11 | €1,565,161 | €1,565,161 | = | 0.0% |
| Share premium | 1100/10 | €1,565,161 | €1,565,161 | = | 0.0% |
| Reserves | 13 | €91,829 | €91,829 | = | 0.0% |
| Non-distributable reserves | 130/1 | €81,562 | €81,562 | = | 0.0% |
| Legal reserve | 130 | €81,562 | €81,562 | = | 0.0% |
| Distributable reserves | 133 | €10,266 | €10,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,880,475 | -€3,142,708 | -€262,233 | -9.1% |
| Amounts payable | 17/49 | €8,757,803 | €8,569,569 | -€188,234 | -2.1% |
| Amounts payable after more than one year | 17 | €8,190,443 | €7,952,849 | -€237,594 | -2.9% |
| Financial debts | 170/4 | €8,190,443 | €7,952,849 | -€237,594 | -2.9% |
| Amounts payable within one year | 42/48 | €554,061 | €594,625 | +€40,565 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €135,361 | €137,594 | +€2,234 | +1.7% |
| Trade debts | 44 | €42,958 | €44,721 | +€1,763 | +4.1% |
| Suppliers | 440/4 | €42,958 | €44,721 | +€1,763 | +4.1% |
| Advances received on contracts in progress | 46 | €1,280 | €6,352 | +€5,072 | +396% |
| Taxes, remuneration and social security | 45 | €81,226 | €73,004 | -€8,222 | -10.1% |
| Taxes | 450/3 | €67,300 | €60,181 | -€7,119 | -10.6% |
| Remuneration and social security | 454/9 | €13,926 | €12,823 | -€1,103 | -7.9% |
| Other amounts payable | 47/48 | €293,236 | €332,954 | +€39,718 | +13.5% |
| Accrued charges and deferred income | 492/3 | €13,299 | €22,095 | +€8,796 | +66.1% |
| Remuneration, social security and pensions | 62 | €43,637 | €46,385 | +€2,748 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €483,459 | €506,201 | +€22,742 | +4.7% |
| Other operating charges | 640/8 | €61,334 | €59,663 | -€1,671 | -2.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €534,985 | €618,337 | +€83,351 | +15.6% |
| Operating profit (loss) | 9901 | -€53,445 | €6,088 | +€59,533 | |
| Financial income | 75/76B | €0 | €356 | +€356 | +1,779,500% |
| Recurring financial income | 75 | €0 | €356 | +€356 | +1,779,500% |
| Financial charges | 65/66B | €269,980 | €267,463 | -€2,517 | -0.9% |
| Recurring financial charges | 65 | €269,980 | €267,463 | -€2,517 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€323,425 | -€261,019 | +€62,406 | +19.3% |
| Income taxes | 67/77 | €941 | €1,215 | +€273 | +29.0% |
| Profit (loss) for the period | 9904 | -€324,366 | -€262,233 | +€62,132 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€324,366 | -€262,233 | +€62,132 | +19.2% |
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.