Greg Coiff': 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.
Greg Coiff'
Largest movements
- Cash +€6,243
up €6,243 (+25.1%), from €24,840 to €31,083
mainly Net result for the year (+€12,876) and Tax, wage and social debts (+€2,382)
- Tangible fixed assets -€1,844
down €1,844 (-27.5%), from €6,697 to €4,853
of which Plant, machinery and equipment: -€1,213
- Profit (loss) carried forward +€12,876
up €12,876 (+64.6%), from €19,942 to €32,818
- Trade debts -€10,061
down €10,061 (-75.5%), from €13,323 to €3,262
- Tax, wage and social debts +€2,382
up €2,382 (+7.5%), from €31,864 to €34,246
of which Taxes: +€2,188
- Gross operating margin -€6,852
down €6,852 (-4.2%), from €161,411 to €154,559
- Taxes -€3,188
down €3,188 (-48.0%), from €6,647 to €3,459
- Other operating charges +€2,479
up €2,479 (+1,012%), from €245 to €2,724
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 | €67,129 | €72,326 | +€5,197 | +7.7% |
| Fixed assets | 21/28 | €6,697 | €4,853 | -€1,844 | -27.5% |
| Tangible fixed assets | 22/27 | €6,697 | €4,853 | -€1,844 | -27.5% |
| Land and buildings | 22 | €2,524 | €1,893 | -€631 | -25.0% |
| Plant, machinery and equipment | 23 | €4,173 | €2,960 | -€1,213 | -29.1% |
| Current assets | 29/58 | €60,432 | €67,473 | +€7,041 | +11.7% |
| Stocks and contracts in progress | 3 | - | €527 | +€527 | |
| Stocks | 30/36 | - | €527 | +€527 | |
| Amounts receivable within one year | 40/41 | €35,592 | €35,863 | +€271 | +0.8% |
| Other amounts receivable | 41 | €35,592 | €35,863 | +€271 | +0.8% |
| Cash at bank and in hand | 54/58 | €24,840 | €31,083 | +€6,243 | +25.1% |
| Total equity and liabilities | 10/49 | €67,129 | €72,326 | +€5,197 | +7.7% |
| Equity | 10/15 | €21,942 | €34,818 | +€12,876 | +58.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,942 | €32,818 | +€12,876 | +64.6% |
| Amounts payable | 17/49 | €45,187 | €37,508 | -€7,679 | -17.0% |
| Amounts payable within one year | 42/48 | €45,187 | €37,508 | -€7,679 | -17.0% |
| Trade debts | 44 | €13,323 | €3,262 | -€10,061 | -75.5% |
| Suppliers | 440/4 | €13,323 | €3,262 | -€10,061 | -75.5% |
| Taxes, remuneration and social security | 45 | €31,864 | €34,246 | +€2,382 | +7.5% |
| Taxes | 450/3 | €11,985 | €14,173 | +€2,188 | +18.3% |
| Remuneration and social security | 454/9 | €19,879 | €20,073 | +€194 | +1.0% |
| Remuneration, social security and pensions | 62 | €132,989 | €132,646 | -€343 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,588 | €1,844 | +€256 | +16.1% |
| Other operating charges | 640/8 | €245 | €2,724 | +€2,479 | +1,012% |
| Gross operating margin | 9900 | €161,411 | €154,559 | -€6,852 | -4.2% |
| Operating profit (loss) | 9901 | €26,589 | €17,345 | -€9,244 | -34.8% |
| Financial charges | 65/66B | - | €1,010 | +€1,010 | |
| Recurring financial charges | 65 | - | €1,010 | +€1,010 | |
| Profit (loss) for the period before taxes | 9903 | €26,589 | €16,335 | -€10,254 | -38.6% |
| Income taxes | 67/77 | €6,647 | €3,459 | -€3,188 | -48.0% |
| Profit (loss) for the period | 9904 | €19,942 | €12,876 | -€7,066 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,942 | €12,876 | -€7,066 | -35.4% |
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 14 October 2026 via checked.be.