LA COUMAYE: 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 COUMAYE
Largest movements
- Cash +€3,565
up €3,565 (+53.3%), from €6,694 to €10,260
mainly Net result for the year (+€7,308) and Short-term financial debts (+€4,598)
- Stocks and contracts +€1,250
up €1,250 (+41.5%), from €3,015 to €4,265
- Tangible fixed assets -€794
down €794 (-14.3%), from €5,560 to €4,766
- Deferred charges and accrued income -€683
down €683 (-56.4%), from €1,211 to €528
- Debts after one year -€8,719
down €8,719 (-36.0%), from €24,221 to €15,502
- Profit (loss) carried forward +€7,308
up €7,308 (+12.3%), from -€59,504 to -€52,197
- Other debts -€5,810
down €5,810 (-38.0%), from €15,308 to €9,498
- Short-term financial debts +€4,598
new in 2022: €4,598
- Tax, wage and social debts +€3,733
up €3,733 (+35.7%), from €10,465 to €14,199
of which Taxes: +€3,098
- Gross operating margin +€38,595
up €38,595 (+664%), from €5,813 to €44,408
- Financial income -€22,000
no longer reported in 2022 (was €22,000)
- Staff costs +€10,495
up €10,495 (+49.0%), from €21,413 to €31,908
- Other operating charges -€3,606
down €3,606 (-67.2%), from €5,367 to €1,761
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,968 | €24,090 | +€3,122 | +14.9% |
| Fixed assets | 21/28 | €9,526 | €8,732 | -€794 | -8.3% |
| Tangible fixed assets | 22/27 | €5,560 | €4,766 | -€794 | -14.3% |
| Plant, machinery and equipment | 23 | €5,560 | €4,766 | -€794 | -14.3% |
| Financial fixed assets | 28 | €3,967 | €3,967 | = | 0.0% |
| Current assets | 29/58 | €11,441 | €15,357 | +€3,916 | +34.2% |
| Stocks and contracts in progress | 3 | €3,015 | €4,265 | +€1,250 | +41.5% |
| Stocks | 30/36 | €3,015 | €4,265 | +€1,250 | +41.5% |
| Amounts receivable within one year | 40/41 | €521 | €304 | -€217 | -41.6% |
| Other amounts receivable | 41 | €521 | €304 | -€217 | -41.6% |
| Cash at bank and in hand | 54/58 | €6,694 | €10,260 | +€3,565 | +53.3% |
| Deferred charges and accrued income | 490/1 | €1,211 | €528 | -€683 | -56.4% |
| Total equity and liabilities | 10/49 | €20,968 | €24,090 | +€3,122 | +14.9% |
| Equity | 10/15 | -€39,044 | -€31,737 | +€7,308 | +18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,504 | -€52,197 | +€7,308 | +12.3% |
| Amounts payable | 17/49 | €60,012 | €55,826 | -€4,186 | -7.0% |
| Amounts payable after more than one year | 17 | €24,221 | €15,502 | -€8,719 | -36.0% |
| Financial debts | 170/4 | €24,221 | €15,502 | -€8,719 | -36.0% |
| Amounts payable within one year | 42/48 | €35,568 | €40,325 | +€4,756 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €8,308 | €8,719 | +€411 | +5.0% |
| Financial debts | 43 | - | €4,598 | +€4,598 | |
| Credit institutions | 430/8 | - | €4,598 | +€4,598 | |
| Trade debts | 44 | €1,487 | €3,311 | +€1,824 | +123% |
| Suppliers | 440/4 | €1,487 | €3,311 | +€1,824 | +123% |
| Taxes, remuneration and social security | 45 | €10,465 | €14,199 | +€3,733 | +35.7% |
| Taxes | 450/3 | €6,887 | €9,985 | +€3,098 | +45.0% |
| Remuneration and social security | 454/9 | €3,579 | €4,213 | +€635 | +17.7% |
| Other amounts payable | 47/48 | €15,308 | €9,498 | -€5,810 | -38.0% |
| Accrued charges and deferred income | 492/3 | €223 | - | -€223 | |
| Remuneration, social security and pensions | 62 | €21,413 | €31,908 | +€10,495 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €794 | = | 0.0% |
| Other operating charges | 640/8 | €5,367 | €1,761 | -€3,606 | -67.2% |
| Gross operating margin | 9900 | €5,813 | €44,408 | +€38,595 | +664% |
| Operating profit (loss) | 9901 | -€21,761 | €9,945 | +€31,706 | |
| Financial income | 75/76B | €22,000 | - | -€22,000 | |
| Recurring financial income | 75 | €22,000 | - | -€22,000 | |
| Financial charges | 65/66B | €2,631 | €2,637 | +€6 | +0.2% |
| Recurring financial charges | 65 | €2,631 | €2,637 | +€6 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,392 | €7,308 | +€9,700 | |
| Profit (loss) for the period | 9904 | -€2,392 | €7,308 | +€9,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,392 | €7,308 | +€9,700 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.