COUVRE SOL: 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.
COUVRE SOL
Largest movements
- Tangible fixed assets -€8,438
down €8,438 (-49.5%), from €17,046 to €8,608
- Cash -€7,633
down €7,633 (-76.9%), from €9,931 to €2,298
mainly Net result for the year (-€9,497) and Current portion of long-term debt (-€6,531)
- Receivables within one year +€6,402
up €6,402 (+7.8%), from €81,855 to €88,256
of which Other amounts receivable: +€13,447
- Profit (loss) carried forward -€9,497
down €9,497 (-11.9%), from €79,491 to €69,994
- Current portion of long-term debt -€6,531
down €6,531 (-29.9%), from €21,860 to €15,329
- Trade debts +€6,291
up €6,291 (+425%), from €1,480 to €7,771
- Purchases and services +€23,074
up €23,074 (+34.3%), from €67,304 to €90,378
- Turnover +€12,543
up €12,543 (+15.0%), from €83,629 to €96,172
- Gross operating margin -€9,016
down €9,016 (-46.7%), from €19,324 to €10,309
- Taxes +€6,383
new in 2025: €6,383
- Financial charges +€2,157
up €2,157 (+120%), from €1,802 to €3,959
of which Financial charges: +€2,399
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 | €110,031 | €100,361 | -€9,670 | -8.8% |
| Fixed assets | 21/28 | €18,245 | €9,806 | -€8,438 | -46.3% |
| Tangible fixed assets | 22/27 | €17,046 | €8,608 | -€8,438 | -49.5% |
| Furniture and vehicles | 24 | €17,046 | €8,608 | -€8,438 | -49.5% |
| Financial fixed assets | 28 | €1,199 | €1,199 | = | 0.0% |
| Current assets | 29/58 | €91,786 | €90,554 | -€1,232 | -1.3% |
| Amounts receivable within one year | 40/41 | €81,855 | €88,256 | +€6,402 | +7.8% |
| Trade receivables | 40 | €48,646 | €41,601 | -€7,045 | -14.5% |
| Other amounts receivable | 41 | €33,209 | €46,655 | +€13,447 | +40.5% |
| Cash at bank and in hand | 54/58 | €9,931 | €2,298 | -€7,633 | -76.9% |
| Total equity and liabilities | 10/49 | €110,031 | €100,361 | -€9,670 | -8.8% |
| Equity | 10/15 | €86,691 | €77,194 | -€9,497 | -11.0% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Capital | 10 | €7,200 | €7,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,400 | €11,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,491 | €69,994 | -€9,497 | -11.9% |
| Amounts payable | 17/49 | €23,340 | €23,167 | -€173 | -0.7% |
| Amounts payable within one year | 42/48 | €23,340 | €23,167 | -€173 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €21,860 | €15,329 | -€6,531 | -29.9% |
| Trade debts | 44 | €1,480 | €7,771 | +€6,291 | +425% |
| Suppliers | 440/4 | €1,480 | €7,771 | +€6,291 | +425% |
| Taxes, remuneration and social security | 45 | - | €67 | +€67 | |
| Taxes | 450/3 | - | €67 | +€67 | |
| Turnover | 70 | €83,629 | €96,172 | +€12,543 | +15.0% |
| Non-recurring operating income | 76A | €3,000 | €4,516 | +€1,516 | +50.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,304 | €90,378 | +€23,074 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,974 | €8,975 | +€1 | 0.0% |
| Other operating charges | 640/8 | €644 | €1,584 | +€940 | +146% |
| Gross operating margin | 9900 | €19,324 | €10,309 | -€9,016 | -46.7% |
| Operating profit (loss) | 9901 | €9,707 | -€250 | -€9,957 | |
| Financial income | 75/76B | €857 | €1,095 | +€239 | +27.8% |
| Recurring financial income | 75 | €857 | €1,095 | +€239 | +27.8% |
| Financial charges | 65/66B | €1,802 | €3,959 | +€2,157 | +120% |
| Recurring financial charges | 65 | €1,560 | €3,959 | +€2,399 | +154% |
| Non-recurring financial charges | 66B | €242 | - | -€242 | |
| Profit (loss) for the period before taxes | 9903 | €8,761 | -€3,114 | -€11,875 | |
| Income taxes | 67/77 | - | €6,383 | +€6,383 | |
| Profit (loss) for the period | 9904 | €8,761 | -€9,497 | -€18,258 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,761 | -€9,497 | -€18,258 |
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.