A.U.I. COUSSEMENT: 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.
A.U.I. COUSSEMENT
Largest movements
- Receivables after one year +€220,690
up €220,690 (+238%), from €92,854 to €313,544
of which Other amounts receivable: +€220,700
- Tangible fixed assets -€72,363
down €72,363 (-15.8%), from €458,848 to €386,485
of which Land and buildings: -€56,402
- Receivables within one year +€30,167
up €30,167 (+8.0%), from €377,856 to €408,023
of which Trade receivables: +€33,000
- Cash -€21,253
down €21,253 (-57.7%), from €36,811 to €15,558
mainly Receivables after one year (-€220,690) and Receivables within one year (-€30,167)
- Trade debts +€103,103
up €103,103 (+74.8%), from €137,763 to €240,866
- Debts after one year +€59,403
up €59,403 (+4.5%), from €1.3m to €1.4m
- Current portion of long-term debt -€25,683
down €25,683 (-16.4%), from €156,775 to €131,092
- Gross operating margin +€44,305
up €44,305 (+10.5%), from €420,716 to €465,021
- Other operating charges +€10,172
up €10,172 (+18.8%), from €54,042 to €64,214
- Staff costs -€8,943
down €8,943 (-3.0%), from €299,521 to €290,578
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 | €1,836,869 | €1,991,111 | +€154,241 | +8.4% |
| Fixed assets | 21/28 | €1,326,348 | €1,253,985 | -€72,363 | -5.5% |
| Tangible fixed assets | 22/27 | €458,848 | €386,485 | -€72,363 | -15.8% |
| Land and buildings | 22 | €414,888 | €358,486 | -€56,402 | -13.6% |
| Furniture and vehicles | 24 | €43,960 | €27,999 | -€15,961 | -36.3% |
| Financial fixed assets | 28 | €867,500 | €867,500 | = | 0.0% |
| Current assets | 29/58 | €510,521 | €737,126 | +€226,605 | +44.4% |
| Amounts receivable after more than one year | 29 | €92,854 | €313,544 | +€220,690 | +238% |
| Trade receivables | 290 | €10 | - | -€10 | |
| Other amounts receivable | 291 | €92,844 | €313,544 | +€220,700 | +238% |
| Amounts receivable within one year | 40/41 | €377,856 | €408,023 | +€30,167 | +8.0% |
| Trade receivables | 40 | €102,000 | €135,000 | +€33,000 | +32.4% |
| Other amounts receivable | 41 | €275,856 | €273,023 | -€2,833 | -1.0% |
| Cash at bank and in hand | 54/58 | €36,811 | €15,558 | -€21,253 | -57.7% |
| Deferred charges and accrued income | 490/1 | €3,000 | - | -€3,000 | |
| Total equity and liabilities | 10/49 | €1,836,869 | €1,991,111 | +€154,241 | +8.4% |
| Equity | 10/15 | €193,252 | €194,584 | +€1,331 | +0.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €903 | €5,780 | +€4,878 | +540% |
| Non-distributable reserves | 130/1 | €903 | €5,780 | +€4,878 | +540% |
| Legal reserve | 130 | €903 | €5,780 | +€4,878 | +540% |
| Profit (loss) carried forward | 14 | €97,017 | €97,017 | = | 0.0% |
| Investment grants | 15 | €32,833 | €29,286 | -€3,546 | -10.8% |
| Amounts payable | 17/49 | €1,643,617 | €1,796,527 | +€152,910 | +9.3% |
| Amounts payable after more than one year | 17 | €1,310,216 | €1,369,619 | +€59,403 | +4.5% |
| Financial debts | 170/4 | €1,310,216 | €1,369,619 | +€59,403 | +4.5% |
| Amounts payable within one year | 42/48 | €333,401 | €426,908 | +€93,507 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €156,775 | €131,092 | -€25,683 | -16.4% |
| Trade debts | 44 | €137,763 | €240,866 | +€103,103 | +74.8% |
| Suppliers | 440/4 | €137,763 | €240,866 | +€103,103 | +74.8% |
| Taxes, remuneration and social security | 45 | €32,264 | €48,351 | +€16,087 | +49.9% |
| Taxes | 450/3 | €694 | €13,956 | +€13,262 | +1,910% |
| Remuneration and social security | 454/9 | €31,569 | €34,395 | +€2,825 | +8.9% |
| Other amounts payable | 47/48 | €6,599 | €6,599 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €299,521 | €290,578 | -€8,943 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,500 | €72,363 | -€137 | -0.2% |
| Other operating charges | 640/8 | €54,042 | €64,214 | +€10,172 | +18.8% |
| Non-recurring operating charges | 66A | €704 | €551 | -€154 | -21.8% |
| Gross operating margin | 9900 | €420,716 | €465,021 | +€44,305 | +10.5% |
| Operating profit (loss) | 9901 | -€6,052 | €37,315 | +€43,367 | |
| Financial income | 75/76B | €3,546 | €3,546 | = | 0.0% |
| Recurring financial income | 75 | €3,546 | €3,546 | = | 0.0% |
| Financial charges | 65/66B | €39,134 | €35,984 | -€3,150 | -8.0% |
| Recurring financial charges | 65 | €39,134 | €35,984 | -€3,150 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€41,639 | €4,878 | +€46,517 | |
| Income taxes | 67/77 | €491 | - | -€491 | |
| Profit (loss) for the period | 9904 | -€42,130 | €4,878 | +€47,007 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,130 | €4,878 | +€47,007 |
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 19 October 2026 via checked.be.