LA COULÉE: 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.
LA COULÉE
Largest movements
- Deferred charges and accrued income +€12,118
up €12,118 (+930%), from €1,304 to €13,422
- Receivables within one year -€7,780
down €7,780 (-42.7%), from €18,223 to €10,443
of which Trade receivables: -€8,501
- Tangible fixed assets -€6,364
down €6,364 (-9.5%), from €67,176 to €60,813
of which Furniture and vehicles: -€4,644
- Cash -€3,033
down €3,033 (-63.8%), from €4,755 to €1,722
mainly Tax, wage and social debts (-€14,300) and Deferred charges and accrued income (-€12,118)
- Stocks and contracts -€2,620
down €2,620 (-5.5%), from €47,581 to €44,961
- Other debts +€18,530
up €18,530 (+21.6%), from €85,951 to €104,481
- Tax, wage and social debts -€14,300
down €14,300 (-94.7%), from €15,095 to €795
of which Remuneration and social security: -€14,300
- Profit (loss) carried forward -€7,330
down €7,330 (-34.8%), from -€21,080 to -€28,410
- Debts after one year -€6,893
down €6,893 (-66.5%), from €10,366 to €3,474
- Trade debts +€2,243
up €2,243 (+28.9%), from €7,754 to €9,997
- Gross operating margin +€1,035
up €1,035 (+21.5%), from €4,815 to €5,851
- Depreciation +€805
up €805 (+7.1%), from €11,331 to €12,136
- Other operating charges -€319
down €319 (-29.5%), from €1,081 to €762
- Financial charges -€103
down €103 (-26.6%), from €385 to €283
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 | €139,504 | €131,826 | -€7,677 | -5.5% |
| Fixed assets | 21/28 | €67,641 | €61,277 | -€6,364 | -9.4% |
| Tangible fixed assets | 22/27 | €67,176 | €60,813 | -€6,364 | -9.5% |
| Land and buildings | 22 | €38,920 | €34,376 | -€4,544 | -11.7% |
| Plant, machinery and equipment | 23 | €6,263 | €5,910 | -€352 | -5.6% |
| Furniture and vehicles | 24 | €18,262 | €13,618 | -€4,644 | -25.4% |
| Other tangible fixed assets | 26 | €3,732 | €6,908 | +€3,176 | +85.1% |
| Financial fixed assets | 28 | €464 | €464 | = | 0.0% |
| Current assets | 29/58 | €71,863 | €70,549 | -€1,314 | -1.8% |
| Stocks and contracts in progress | 3 | €47,581 | €44,961 | -€2,620 | -5.5% |
| Stocks | 30/36 | €47,581 | €44,961 | -€2,620 | -5.5% |
| Amounts receivable within one year | 40/41 | €18,223 | €10,443 | -€7,780 | -42.7% |
| Trade receivables | 40 | €16,368 | €7,867 | -€8,501 | -51.9% |
| Other amounts receivable | 41 | €1,855 | €2,577 | +€721 | +38.9% |
| Cash at bank and in hand | 54/58 | €4,755 | €1,722 | -€3,033 | -63.8% |
| Deferred charges and accrued income | 490/1 | €1,304 | €13,422 | +€12,118 | +930% |
| Total equity and liabilities | 10/49 | €139,504 | €131,826 | -€7,677 | -5.5% |
| Equity | 10/15 | €13,517 | €6,187 | -€7,330 | -54.2% |
| Contributions | 10/11 | €18,600 | €20,600 | +€2,000 | +10.8% |
| Reserves | 13 | €15,997 | €13,997 | -€2,000 | -12.5% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | €3,851 | €3,851 | = | 0.0% |
| Distributable reserves | 133 | €10,146 | €10,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,080 | -€28,410 | -€7,330 | -34.8% |
| Amounts payable | 17/49 | €125,987 | €125,639 | -€348 | -0.3% |
| Amounts payable after more than one year | 17 | €10,366 | €3,474 | -€6,893 | -66.5% |
| Financial debts | 170/4 | €10,366 | €3,474 | -€6,893 | -66.5% |
| Amounts payable within one year | 42/48 | €115,621 | €122,166 | +€6,545 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €6,820 | €6,893 | +€72 | +1.1% |
| Trade debts | 44 | €7,754 | €9,997 | +€2,243 | +28.9% |
| Suppliers | 440/4 | €7,754 | €9,997 | +€2,243 | +28.9% |
| Taxes, remuneration and social security | 45 | €15,095 | €795 | -€14,300 | -94.7% |
| Taxes | 450/3 | €795 | €795 | = | 0.0% |
| Remuneration and social security | 454/9 | €14,300 | - | -€14,300 | |
| Other amounts payable | 47/48 | €85,951 | €104,481 | +€18,530 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,331 | €12,136 | +€805 | +7.1% |
| Other operating charges | 640/8 | €1,081 | €762 | -€319 | -29.5% |
| Non-recurring operating charges | 66A | €96 | - | -€96 | |
| Gross operating margin | 9900 | €4,815 | €5,851 | +€1,035 | +21.5% |
| Operating profit (loss) | 9901 | -€7,693 | -€7,047 | +€646 | +8.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €385 | €283 | -€103 | -26.6% |
| Recurring financial charges | 65 | €385 | €283 | -€103 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,078 | -€7,330 | +€748 | +9.3% |
| Profit (loss) for the period | 9904 | -€8,078 | -€7,330 | +€748 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,078 | -€7,330 | +€748 | +9.3% |
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 21 October 2026 via checked.be.