LA COUPE: 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 COUPE
Largest movements
- Receivables within one year -€1,380
down €1,380 (-3.0%), from €45,569 to €44,190
of which Other amounts receivable: -€1,848
- Cash -€824
down €824 (-7.1%), from €11,672 to €10,848
mainly Tax, wage and social debts (-€3,724) and Net result for the year (-€798)
- Stocks and contracts +€705
up €705 (+88.9%), from €793 to €1,498
- Tax, wage and social debts -€3,724
down €3,724 (-26.7%), from €13,948 to €10,224
- Other debts +€2,500
up €2,500 (+113%), from €2,210 to €4,710
- Contributions +€1,680
up €1,680 (+9.0%), from €18,592 to €20,272
- Reserves -€1,680
no longer reported in 2025 (was €1,680)
- Profit (loss) carried forward -€798
down €798 (-3.7%), from €21,650 to €20,852
- Gross operating margin -€22,272
down €22,272, from €21,454 to -€818
- Taxes -€4,871
down €4,871 (-83.8%), from €5,810 to €938
- Financial income +€898
up €898 (+68.4%), from €1,314 to €2,213
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 | €58,380 | €56,689 | -€1,692 | -2.9% |
| Fixed assets | 21/28 | €346 | €153 | -€193 | -55.7% |
| Tangible fixed assets | 22/27 | €346 | €153 | -€193 | -55.7% |
| Furniture and vehicles | 24 | €346 | €153 | -€193 | -55.7% |
| Current assets | 29/58 | €58,034 | €56,535 | -€1,499 | -2.6% |
| Stocks and contracts in progress | 3 | €793 | €1,498 | +€705 | +88.9% |
| Stocks | 30/36 | €793 | €1,498 | +€705 | +88.9% |
| Amounts receivable within one year | 40/41 | €45,569 | €44,190 | -€1,380 | -3.0% |
| Trade receivables | 40 | €4,923 | €5,391 | +€469 | +9.5% |
| Other amounts receivable | 41 | €40,647 | €38,798 | -€1,848 | -4.5% |
| Cash at bank and in hand | 54/58 | €11,672 | €10,848 | -€824 | -7.1% |
| Total equity and liabilities | 10/49 | €58,380 | €56,689 | -€1,692 | -2.9% |
| Equity | 10/15 | €41,922 | €41,125 | -€798 | -1.9% |
| Contributions | 10/11 | €18,592 | €20,272 | +€1,680 | +9.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,680 | - | -€1,680 | |
| Non-distributable reserves | 130/1 | €1,680 | - | -€1,680 | |
| Legal reserve | 130 | €1,680 | - | -€1,680 | |
| Profit (loss) carried forward | 14 | €21,650 | €20,852 | -€798 | -3.7% |
| Amounts payable | 17/49 | €16,458 | €15,564 | -€894 | -5.4% |
| Amounts payable within one year | 42/48 | €16,458 | €15,564 | -€894 | -5.4% |
| Trade debts | 44 | €300 | €630 | +€330 | +110% |
| Suppliers | 440/4 | €300 | €630 | +€330 | +110% |
| Taxes, remuneration and social security | 45 | €13,948 | €10,224 | -€3,724 | -26.7% |
| Taxes | 450/3 | €13,948 | €10,224 | -€3,724 | -26.7% |
| Other amounts payable | 47/48 | €2,210 | €4,710 | +€2,500 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193 | €193 | = | 0.0% |
| Other operating charges | 640/8 | €487 | €660 | +€172 | +35.4% |
| Gross operating margin | 9900 | €21,454 | -€818 | -€22,272 | |
| Operating profit (loss) | 9901 | €20,774 | -€1,670 | -€22,444 | |
| Financial income | 75/76B | €1,314 | €2,213 | +€898 | +68.4% |
| Recurring financial income | 75 | €1,314 | €2,213 | +€898 | +68.4% |
| Financial charges | 65/66B | €431 | €401 | -€29 | -6.8% |
| Recurring financial charges | 65 | €431 | €401 | -€29 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €21,657 | €141 | -€21,516 | -99.3% |
| Income taxes | 67/77 | €5,810 | €938 | -€4,871 | -83.8% |
| Profit (loss) for the period | 9904 | €15,848 | -€798 | -€16,645 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,848 | -€798 | -€16,645 |
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 20 October 2026 via checked.be.