LA RESERVE CÔTIERE: 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 RESERVE CÔTIERE
Largest movements
- Receivables within one year -€5,675
down €5,675 (-11.3%), from €50,185 to €44,510
- Other debts -€5,000
down €5,000 (-17.8%), from €28,144 to €23,144
- Gross operating margin +€2,715
up €2,715, from -€2,158 to €557
- Financial charges -€47
down €47 (-13.2%), from €356 to €309
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 | €50,454 | €45,275 | -€5,179 | -10.3% |
| Current assets | 29/58 | €50,454 | €45,275 | -€5,179 | -10.3% |
| Amounts receivable within one year | 40/41 | €50,185 | €44,510 | -€5,675 | -11.3% |
| Other amounts receivable | 41 | €50,185 | €44,510 | -€5,675 | -11.3% |
| Cash at bank and in hand | 54/58 | €269 | €765 | +€496 | +184% |
| Total equity and liabilities | 10/49 | €50,454 | €45,275 | -€5,179 | -10.3% |
| Equity | 10/15 | €21,884 | €22,131 | +€248 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,568 | €18,568 | = | 0.0% |
| Non-distributable reserves | 130/1 | €870 | €870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €870 | €870 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,600 | €12,600 | = | 0.0% |
| Distributable reserves | 133 | €5,098 | €5,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,884 | -€2,636 | +€248 | +8.6% |
| Amounts payable | 17/49 | €28,570 | €23,144 | -€5,427 | -19.0% |
| Amounts payable within one year | 42/48 | €28,144 | €23,144 | -€5,000 | -17.8% |
| Other amounts payable | 47/48 | €28,144 | €23,144 | -€5,000 | -17.8% |
| Accrued charges and deferred income | 492/3 | €427 | - | -€427 | |
| Gross operating margin | 9900 | -€2,158 | €557 | +€2,715 | |
| Operating profit (loss) | 9901 | -€2,158 | €557 | +€2,715 | |
| Financial charges | 65/66B | €356 | €309 | -€47 | -13.2% |
| Recurring financial charges | 65 | €356 | €309 | -€47 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,514 | €248 | +€2,762 | |
| Profit (loss) for the period | 9904 | -€2,514 | €248 | +€2,762 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,514 | €248 | +€2,762 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.