COUVIGEST: 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.
COUVIGEST
Largest movements
- Cash -€8,154
down €8,154 (-43.3%), from €18,841 to €10,687
mainly Receivables within one year (-€5,025) and Net result for the year (-€4,660)
- Receivables within one year +€5,025
up €5,025 (+201%), from €2,500 to €7,525
of which Other amounts receivable: +€5,025
- Profit (loss) carried forward -€4,660
down €4,660, from €575 to -€4,084
- Trade debts +€871
new in 2025: €871
- Other debts +€659
up €659 (+222%), from €296 to €956
- Services and other goods +€4,585
up €4,585 (+190%), from €2,408 to €6,994
- Financial charges +€117
up €117 (+488%), from €24 to €141
- Other operating charges +€50
new in 2025: €50
- Financial income +€25
new in 2025: €25
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 | €21,341 | €18,212 | -€3,129 | -14.7% |
| Current assets | 29/58 | €21,341 | €18,212 | -€3,129 | -14.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,500 | €7,525 | +€5,025 | +201% |
| Trade receivables | 40 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 41 | - | €5,025 | +€5,025 | |
| Cash at bank and in hand | 54/58 | €18,841 | €10,687 | -€8,154 | -43.3% |
| Total equity and liabilities | 10/49 | €21,341 | €18,212 | -€3,129 | -14.7% |
| Equity | 10/15 | €21,027 | €16,367 | -€4,660 | -22.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €575 | -€4,084 | -€4,660 | |
| Amounts payable | 17/49 | €315 | €1,846 | +€1,531 | +486% |
| Amounts payable within one year | 42/48 | €315 | €1,846 | +€1,531 | +486% |
| Trade debts | 44 | - | €871 | +€871 | |
| Suppliers | 440/4 | - | €871 | +€871 | |
| Taxes, remuneration and social security | 45 | €18 | €18 | = | 0.0% |
| Taxes | 450/3 | €18 | €18 | = | 0.0% |
| Other amounts payable | 47/48 | €296 | €956 | +€659 | +222% |
| Operating income | 70/76A | €2,500 | €2,500 | = | 0.0% |
| Turnover | 70 | €2,500 | €2,500 | = | 0.0% |
| Operating charges | 60/66A | €2,408 | €7,044 | +€4,635 | +192% |
| Services and other goods | 61 | €2,408 | €6,994 | +€4,585 | +190% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Operating profit (loss) | 9901 | €92 | -€4,544 | -€4,635 | |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Income from current assets | 751 | - | €25 | +€25 | |
| Financial charges | 65/66B | €24 | €141 | +€117 | +488% |
| Recurring financial charges | 65 | €24 | €141 | +€117 | +488% |
| Other financial charges | 652/9 | €24 | €141 | +€117 | +488% |
| Profit (loss) for the period before taxes | 9903 | €68 | -€4,660 | -€4,727 | |
| Income taxes | 67/77 | €18 | €0 | -€18 | -100% |
| Taxes | 670/3 | €18 | €0 | -€18 | -100% |
| Profit (loss) for the period | 9904 | €49 | -€4,660 | -€4,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €49 | -€4,660 | -€4,709 |
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 15 October 2026 via checked.be.