COUVY TOUR: 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 TOUR
Largest movements
- Tangible fixed assets -€5,329
down €5,329 (-21.1%), from €25,228 to €19,899
of which Land and buildings: -€3,268
- Cash +€3,659
up €3,659 (+5.2%), from €69,739 to €73,398
mainly Depreciation (+€5,329) and Receivables within one year (+€769)
- Profit (loss) carried forward -€2,358
down €2,358 (-22.6%), from -€10,429 to -€12,787
- Gross operating margin +€8,111
up €8,111, from -€3,260 to €4,850
- Financial charges -€166
down €166 (-23.9%), from €693 to €527
- Financial income -€128
down €128 (-51.5%), from €249 to €121
- Other operating charges +€101
up €101 (+9.0%), from €1,128 to €1,229
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 | €99,753 | €97,354 | -€2,399 | -2.4% |
| Fixed assets | 21/28 | €25,228 | €19,899 | -€5,329 | -21.1% |
| Tangible fixed assets | 22/27 | €25,228 | €19,899 | -€5,329 | -21.1% |
| Land and buildings | 22 | €17,122 | €13,854 | -€3,268 | -19.1% |
| Plant, machinery and equipment | 23 | €8,106 | €6,045 | -€2,061 | -25.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €74,525 | €77,455 | +€2,929 | +3.9% |
| Amounts receivable within one year | 40/41 | €3,386 | €2,617 | -€769 | -22.7% |
| Trade receivables | 40 | €795 | - | -€795 | |
| Other amounts receivable | 41 | €2,591 | €2,617 | +€26 | +1.0% |
| Cash at bank and in hand | 54/58 | €69,739 | €73,398 | +€3,659 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,400 | €1,440 | +€40 | +2.8% |
| Total equity and liabilities | 10/49 | €99,753 | €97,354 | -€2,399 | -2.4% |
| Equity | 10/15 | €96,384 | €94,026 | -€2,358 | -2.4% |
| Contributions | 10/11 | €13,144 | €13,144 | = | 0.0% |
| Reserves | 13 | €93,669 | €93,669 | = | 0.0% |
| Distributable reserves | 133 | €93,669 | €93,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,429 | -€12,787 | -€2,358 | -22.6% |
| Amounts payable | 17/49 | €3,369 | €3,327 | -€42 | -1.2% |
| Amounts payable within one year | 42/48 | €3,369 | €3,327 | -€42 | -1.2% |
| Trade debts | 44 | €537 | €621 | +€84 | +15.6% |
| Suppliers | 440/4 | €537 | €621 | +€84 | +15.6% |
| Taxes, remuneration and social security | 45 | €1,290 | €1,312 | +€23 | +1.8% |
| Taxes | 450/3 | €533 | €616 | +€83 | +15.6% |
| Remuneration and social security | 454/9 | €757 | €696 | -€61 | -8.0% |
| Other amounts payable | 47/48 | €1,543 | €1,395 | -€148 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,365 | €5,329 | -€37 | -0.7% |
| Other operating charges | 640/8 | €1,128 | €1,229 | +€101 | +9.0% |
| Gross operating margin | 9900 | -€3,260 | €4,850 | +€8,111 | |
| Operating profit (loss) | 9901 | -€9,753 | -€1,707 | +€8,046 | +82.5% |
| Financial income | 75/76B | €249 | €121 | -€128 | -51.5% |
| Recurring financial income | 75 | €249 | €121 | -€128 | -51.5% |
| Financial charges | 65/66B | €693 | €527 | -€166 | -23.9% |
| Recurring financial charges | 65 | €693 | €527 | -€166 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,197 | -€2,114 | +€8,083 | +79.3% |
| Income taxes | 67/77 | €232 | €244 | +€12 | +5.3% |
| Profit (loss) for the period | 9904 | -€10,429 | -€2,358 | +€8,071 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,429 | -€2,358 | +€8,071 | +77.4% |
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 24 October 2026 via checked.be.