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
- Cash +€17,650
up €17,650 (+468%), from €3,770 to €21,421
mainly Net result for the year (+€12,030) and Tax, wage and social debts (+€7,190)
- Tangible fixed assets -€2,176
down €2,176 (-12.1%), from €17,964 to €15,788
- Stocks and contracts -€539
down €539 (-5.2%), from €10,437 to €9,899
- Reserves +€12,030
up €12,030 (+86.6%), from €13,899 to €25,929
- Tax, wage and social debts +€7,190
up €7,190 (+79.4%), from €9,051 to €16,242
of which Taxes: +€3,846
- Trade debts -€3,434
down €3,434 (-66.8%), from €5,144 to €1,710
- Other debts -€1,096
down €1,096 (-82.9%), from €1,323 to €227
- Staff costs +€14,417
up €14,417 (+63.7%), from €22,635 to €37,052
- Gross operating margin +€12,817
up €12,817 (+29.5%), from €43,404 to €56,221
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 | €32,417 | €47,107 | +€14,690 | +45.3% |
| Fixed assets | 21/28 | €17,964 | €15,788 | -€2,176 | -12.1% |
| Tangible fixed assets | 22/27 | €17,964 | €15,788 | -€2,176 | -12.1% |
| Other tangible fixed assets | 26 | €17,964 | €15,788 | -€2,176 | -12.1% |
| Current assets | 29/58 | €14,453 | €31,319 | +€16,867 | +117% |
| Stocks and contracts in progress | 3 | €10,437 | €9,899 | -€539 | -5.2% |
| Stocks | 30/36 | €10,437 | €9,899 | -€539 | -5.2% |
| Cash at bank and in hand | 54/58 | €3,770 | €21,421 | +€17,650 | +468% |
| Deferred charges and accrued income | 490/1 | €245 | - | -€245 | |
| Total equity and liabilities | 10/49 | €32,417 | €47,107 | +€14,690 | +45.3% |
| Equity | 10/15 | €16,899 | €28,929 | +€12,030 | +71.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,899 | €25,929 | +€12,030 | +86.6% |
| Distributable reserves | 133 | €13,899 | €25,929 | +€12,030 | +86.6% |
| Amounts payable | 17/49 | €15,518 | €18,178 | +€2,660 | +17.1% |
| Amounts payable within one year | 42/48 | €15,518 | €18,178 | +€2,660 | +17.1% |
| Trade debts | 44 | €5,144 | €1,710 | -€3,434 | -66.8% |
| Suppliers | 440/4 | €5,144 | €1,710 | -€3,434 | -66.8% |
| Taxes, remuneration and social security | 45 | €9,051 | €16,242 | +€7,190 | +79.4% |
| Taxes | 450/3 | €6,535 | €10,381 | +€3,846 | +58.9% |
| Remuneration and social security | 454/9 | €2,516 | €5,860 | +€3,344 | +133% |
| Other amounts payable | 47/48 | €1,323 | €227 | -€1,096 | -82.9% |
| Remuneration, social security and pensions | 62 | €22,635 | €37,052 | +€14,417 | +63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,623 | €2,176 | +€553 | +34.1% |
| Other operating charges | 640/8 | €1,047 | €691 | -€356 | -34.0% |
| Gross operating margin | 9900 | €43,404 | €56,221 | +€12,817 | +29.5% |
| Operating profit (loss) | 9901 | €18,098 | €16,301 | -€1,796 | -9.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €192 | €472 | +€280 | +146% |
| Recurring financial charges | 65 | €192 | €472 | +€280 | +146% |
| Profit (loss) for the period before taxes | 9903 | €17,906 | €15,830 | -€2,076 | -11.6% |
| Income taxes | 67/77 | €4,007 | €3,799 | -€207 | -5.2% |
| Profit (loss) for the period | 9904 | €13,899 | €12,030 | -€1,869 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,899 | €12,030 | -€1,869 | -13.4% |
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 13 October 2026 via checked.be.