COUVY-soins: 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.
COUVY-soins
Largest movements
- Receivables within one year -€36,145
down €36,145 (-81.1%), from €44,590 to €8,446
- Cash +€9,367
up €9,367 (+231%), from €4,056 to €13,423
mainly Receivables within one year (+€36,145) and Net result for the year (+€28,663)
- Tangible fixed assets -€7,781
down €7,781 (-33.9%), from €22,951 to €15,170
of which Furniture and vehicles: -€7,448
- Deferred charges and accrued income +€2,279
up €2,279 (+11.1%), from €20,444 to €22,723
- Reserves -€55,922
no longer reported in 2025 (was €55,922)
- Profit (loss) carried forward +€28,663
new in 2025: €28,663
- Debts after one year -€8,292
down €8,292 (-33.3%), from €24,877 to €16,585
- Tax, wage and social debts +€5,424
up €5,424 (+334%), from €1,626 to €7,050
- Accrued charges and deferred income -€2,781
down €2,781 (-25.1%), from €11,081 to €8,299
- Gross operating margin +€15,931
up €15,931 (+52.0%), from €30,620 to €46,551
- Taxes +€3,798
up €3,798 (+49.8%), from €7,626 to €11,424
- Financial income -€1,343
down €1,343 (-30.7%), from €4,372 to €3,029
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 | €112,040 | €79,761 | -€32,280 | -28.8% |
| Fixed assets | 21/28 | €22,951 | €15,170 | -€7,781 | -33.9% |
| Tangible fixed assets | 22/27 | €22,951 | €15,170 | -€7,781 | -33.9% |
| Plant, machinery and equipment | 23 | €332 | - | -€332 | |
| Furniture and vehicles | 24 | €22,618 | €15,170 | -€7,448 | -32.9% |
| Current assets | 29/58 | €89,090 | €64,591 | -€24,499 | -27.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,590 | €8,446 | -€36,145 | -81.1% |
| Other amounts receivable | 41 | €44,590 | €8,446 | -€36,145 | -81.1% |
| Cash at bank and in hand | 54/58 | €4,056 | €13,423 | +€9,367 | +231% |
| Deferred charges and accrued income | 490/1 | €20,444 | €22,723 | +€2,279 | +11.1% |
| Total equity and liabilities | 10/49 | €112,040 | €79,761 | -€32,280 | -28.8% |
| Equity | 10/15 | €59,922 | €32,663 | -€27,258 | -45.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €55,922 | - | -€55,922 | |
| Distributable reserves | 133 | €55,922 | - | -€55,922 | |
| Profit (loss) carried forward | 14 | - | €28,663 | +€28,663 | |
| Amounts payable | 17/49 | €52,119 | €47,098 | -€5,021 | -9.6% |
| Amounts payable after more than one year | 17 | €24,877 | €16,585 | -€8,292 | -33.3% |
| Financial debts | 170/4 | €24,877 | €16,585 | -€8,292 | -33.3% |
| Amounts payable within one year | 42/48 | €16,161 | €22,213 | +€6,052 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €14,438 | €14,292 | -€146 | -1.0% |
| Trade debts | 44 | €98 | €871 | +€774 | +792% |
| Suppliers | 440/4 | €98 | €871 | +€774 | +792% |
| Taxes, remuneration and social security | 45 | €1,626 | €7,050 | +€5,424 | +334% |
| Taxes | 450/3 | €1,626 | €7,050 | +€5,424 | +334% |
| Accrued charges and deferred income | 492/3 | €11,081 | €8,299 | -€2,781 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,816 | €7,781 | -€35 | -0.4% |
| Other operating charges | 640/8 | €122 | €140 | +€17 | +14.1% |
| Gross operating margin | 9900 | €30,620 | €46,551 | +€15,931 | +52.0% |
| Operating profit (loss) | 9901 | €22,682 | €38,631 | +€15,949 | +70.3% |
| Financial income | 75/76B | €4,372 | €3,029 | -€1,343 | -30.7% |
| Recurring financial income | 75 | €4,372 | €3,029 | -€1,343 | -30.7% |
| Financial charges | 65/66B | €1,686 | €1,573 | -€113 | -6.7% |
| Recurring financial charges | 65 | €1,686 | €1,383 | -€303 | -18.0% |
| Non-recurring financial charges | 66B | - | €189 | +€189 | |
| Profit (loss) for the period before taxes | 9903 | €25,368 | €40,087 | +€14,719 | +58.0% |
| Income taxes | 67/77 | €7,626 | €11,424 | +€3,798 | +49.8% |
| Profit (loss) for the period | 9904 | €17,742 | €28,663 | +€10,921 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,742 | €28,663 | +€10,921 | +61.6% |
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 30 October 2026 via checked.be.