LA COUTURIERE: 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 COUTURIERE
Largest movements
- Tangible fixed assets -€351
down €351 (-92.1%), from €381 to €30
of which Furniture and vehicles: -€328
- Cash -€233
down €233 (-78.7%), from €296 to €63
mainly Net result for the year (-€1,071)
- Receivables within one year -€183
down €183 (-9.6%), from €1,903 to €1,719
- Profit (loss) carried forward -€1,071
down €1,071 (-47.6%), from -€2,248 to -€3,319
- Trade debts +€303
up €303 (+133%), from €228 to €531
- Gross operating margin -€1,561
down €1,561, from €895 to -€666
- Depreciation -€41
down €41 (-10.4%), from €392 to €351
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 | €4,180 | €3,413 | -€768 | -18.4% |
| Fixed assets | 21/28 | €1,981 | €1,630 | -€351 | -17.7% |
| Tangible fixed assets | 22/27 | €381 | €30 | -€351 | -92.1% |
| Land and buildings | 22 | €23 | €0 | -€23 | -100% |
| Furniture and vehicles | 24 | €358 | €30 | -€328 | -91.6% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €2,199 | €1,783 | -€416 | -18.9% |
| Amounts receivable within one year | 40/41 | €1,903 | €1,719 | -€183 | -9.6% |
| Other amounts receivable | 41 | €1,903 | €1,719 | -€183 | -9.6% |
| Cash at bank and in hand | 54/58 | €296 | €63 | -€233 | -78.7% |
| Total equity and liabilities | 10/49 | €4,180 | €3,413 | -€768 | -18.4% |
| Equity | 10/15 | €3,952 | €2,881 | -€1,071 | -27.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,248 | -€3,319 | -€1,071 | -47.6% |
| Amounts payable | 17/49 | €228 | €531 | +€303 | +133% |
| Amounts payable within one year | 42/48 | €228 | €531 | +€303 | +133% |
| Trade debts | 44 | €228 | €531 | +€303 | +133% |
| Suppliers | 440/4 | €228 | €531 | +€303 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €351 | -€41 | -10.4% |
| Gross operating margin | 9900 | €895 | -€666 | -€1,561 | |
| Operating profit (loss) | 9901 | €503 | -€1,018 | -€1,521 | |
| Financial charges | 65/66B | €50 | €53 | +€3 | +6.9% |
| Recurring financial charges | 65 | €50 | €53 | +€3 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €453 | -€1,071 | -€1,524 | |
| Profit (loss) for the period | 9904 | €453 | -€1,071 | -€1,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €453 | -€1,071 | -€1,524 |
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 30 October 2026 via checked.be.