SILVANA COUTURE: 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.
SILVANA COUTURE
Largest movements
- Receivables within one year +€8,590
up €8,590 (+114%), from €7,507 to €16,097
of which Other amounts receivable: +€8,774
- Cash +€2,225
up €2,225 (+129%), from €1,726 to €3,951
mainly Net result for the year (+€13,581) and Depreciation (+€1,858)
- Deferred charges and accrued income -€1,598
down €1,598 (-70.2%), from €2,275 to €677
- Tangible fixed assets -€463
down €463 (-13.2%), from €3,500 to €3,038
- Profit (loss) carried forward +€13,581
up €13,581 (+10.6%), from -€128,536 to -€114,955
- Tax, wage and social debts -€4,059
down €4,059 (-81.5%), from €4,979 to €920
of which Remuneration and social security: -€2,079
- Trade debts -€773
down €773 (-31.8%), from €2,431 to €1,659
- Gross operating margin +€16,499
up €16,499 (+506%), from €3,260 to €19,759
- Depreciation -€6,405
down €6,405 (-77.5%), from €8,263 to €1,858
- Other operating charges +€1,401
up €1,401 (+115%), from €1,223 to €2,624
- Staff costs -€722
down €722 (-43.3%), from €1,667 to €945
- Taxes +€422
up €422 (+305%), from €138 to €560
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 | €15,371 | €24,126 | +€8,755 | +57.0% |
| Fixed assets | 21/28 | €3,863 | €3,401 | -€463 | -12.0% |
| Tangible fixed assets | 22/27 | €3,500 | €3,038 | -€463 | -13.2% |
| Furniture and vehicles | 24 | €3,500 | €3,038 | -€463 | -13.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €11,508 | €20,725 | +€9,218 | +80.1% |
| Amounts receivable within one year | 40/41 | €7,507 | €16,097 | +€8,590 | +114% |
| Trade receivables | 40 | €1,414 | €1,230 | -€184 | -13.0% |
| Other amounts receivable | 41 | €6,093 | €14,867 | +€8,774 | +144% |
| Cash at bank and in hand | 54/58 | €1,726 | €3,951 | +€2,225 | +129% |
| Deferred charges and accrued income | 490/1 | €2,275 | €677 | -€1,598 | -70.2% |
| Total equity and liabilities | 10/49 | €15,371 | €24,126 | +€8,755 | +57.0% |
| Equity | 10/15 | €7,961 | €21,542 | +€13,581 | +171% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Reserves | 13 | €1,497 | €1,497 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,497 | €1,497 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,497 | €1,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,536 | -€114,955 | +€13,581 | +10.6% |
| Amounts payable | 17/49 | €7,410 | €2,584 | -€4,826 | -65.1% |
| Amounts payable within one year | 42/48 | €7,410 | €2,579 | -€4,832 | -65.2% |
| Trade debts | 44 | €2,431 | €1,659 | -€773 | -31.8% |
| Suppliers | 440/4 | €2,431 | €1,659 | -€773 | -31.8% |
| Taxes, remuneration and social security | 45 | €4,979 | €920 | -€4,059 | -81.5% |
| Taxes | 450/3 | €2,900 | €920 | -€1,980 | -68.3% |
| Remuneration and social security | 454/9 | €2,079 | - | -€2,079 | |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €1,667 | €945 | -€722 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,263 | €1,858 | -€6,405 | -77.5% |
| Other operating charges | 640/8 | €1,223 | €2,624 | +€1,401 | +115% |
| Gross operating margin | 9900 | €3,260 | €19,759 | +€16,499 | +506% |
| Operating profit (loss) | 9901 | -€7,893 | €14,332 | +€22,225 | |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €455 | €190 | -€265 | -58.2% |
| Recurring financial charges | 65 | €455 | €190 | -€265 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,287 | €14,142 | +€22,428 | |
| Income taxes | 67/77 | €138 | €560 | +€422 | +305% |
| Profit (loss) for the period | 9904 | -€8,425 | €13,581 | +€22,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,425 | €13,581 | +€22,006 |
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 28 October 2026 via checked.be.