NEW COUPE: what changed
Two fiscal 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.
NEW COUPE
Largest movements
- Cash -€5,067
down €5,067 (-55.4%), from €9,153 to €4,086
mainly Net result for the year (-€11,409) and Receivables within one year (-€2,500)
- Receivables within one year +€2,500
up €2,500 (+93.6%), from €2,670 to €5,170
- Profit (loss) carried forward -€11,409
down €11,409 (-19.2%), from €59,289 to €47,880
- Other debts +€10,000
up €10,000 (+31.5%), from €31,696 to €41,696
- Tax, wage and social debts -€1,709
down €1,709 (-39.8%), from €4,300 to €2,591
- Gross operating margin -€25,558
down €25,558, from €19,554 to -€6,004
- Depreciation -€4,348
down €4,348 (-100.0%), from €4,348 to €0
- Taxes -€2,591
down €2,591 (-100.0%), from €2,591 to €0
- Financial charges -€493
down €493 (-85.9%), from €574 to €81
- Other operating charges +€400
up €400 (+8.1%), from €4,924 to €5,325
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.
Cash bridge derived
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 | €97,330 | €94,763 | -€2,567 | -2.6% |
| Fixed assets | 21/28 | €85,507 | €85,507 | = | 0.0% |
| Tangible fixed assets | 22/27 | €60,718 | €60,718 | = | 0.0% |
| Land and buildings | 22 | €60,718 | €60,718 | = | 0.0% |
| Financial fixed assets | 28 | €24,789 | €24,789 | = | 0.0% |
| Current assets | 29/58 | €11,823 | €9,255 | -€2,567 | -21.7% |
| Amounts receivable within one year | 40/41 | €2,670 | €5,170 | +€2,500 | +93.6% |
| Other amounts receivable | 41 | €2,670 | €5,170 | +€2,500 | +93.6% |
| Cash at bank and in hand | 54/58 | €9,153 | €4,086 | -€5,067 | -55.4% |
| Total equity and liabilities | 10/49 | €97,330 | €94,763 | -€2,567 | -2.6% |
| Equity | 10/15 | €61,335 | €49,925 | -€11,409 | -18.6% |
| Contributions | 10/11 | €1,859 | €1,859 | = | 0.0% |
| Reserves | 13 | €186 | €186 | = | 0.0% |
| Distributable reserves | 133 | €186 | €186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,289 | €47,880 | -€11,409 | -19.2% |
| Amounts payable | 17/49 | €35,996 | €44,838 | +€8,842 | +24.6% |
| Amounts payable within one year | 42/48 | €35,996 | €44,838 | +€8,842 | +24.6% |
| Trade debts | 44 | - | €551 | +€551 | |
| Suppliers | 440/4 | - | €551 | +€551 | |
| Taxes, remuneration and social security | 45 | €4,300 | €2,591 | -€1,709 | -39.8% |
| Taxes | 450/3 | €4,300 | €2,591 | -€1,709 | -39.8% |
| Other amounts payable | 47/48 | €31,696 | €41,696 | +€10,000 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,348 | €0 | -€4,348 | -100.0% |
| Other operating charges | 640/8 | €4,924 | €5,325 | +€400 | +8.1% |
| Gross operating margin | 9900 | €19,554 | -€6,004 | -€25,558 | |
| Operating profit (loss) | 9901 | €10,282 | -€11,328 | -€21,610 | |
| Financial charges | 65/66B | €574 | €81 | -€493 | -85.9% |
| Recurring financial charges | 65 | €574 | €81 | -€493 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | €9,707 | -€11,409 | -€21,117 | |
| Income taxes | 67/77 | €2,591 | €0 | -€2,591 | -100.0% |
| Profit (loss) for the period | 9904 | €7,117 | -€11,409 | -€18,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,117 | -€11,409 | -€18,526 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.