AL KOUTOUBIA: 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.
AL KOUTOUBIA
Largest movements
- Cash +€2,727
up €2,727 (+795%), from €343 to €3,070
mainly Net result for the year (+€2,411) and Trade debts (+€316)
- Profit (loss) carried forward +€2,411
up €2,411 (+15.1%), from -€16,020 to -€13,609
- Trade debts +€316
up €316 (+26.3%), from €1,200 to €1,516
- Purchases and services -€17,965
no longer reported in 2025 (was €17,965)
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges +€75
new in 2025: €75
- Gross operating margin +€66
up €66 (+2.7%), from €2,421 to €2,486
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 | €3,780 | €6,507 | +€2,727 | +72.1% |
| Fixed assets | 21/28 | €1,260 | €1,260 | = | 0.0% |
| Financial fixed assets | 28 | €1,260 | €1,260 | = | 0.0% |
| Current assets | 29/58 | €2,520 | €5,247 | +€2,727 | +108% |
| Stocks and contracts in progress | 3 | €927 | €927 | = | 0.0% |
| Stocks | 30/36 | €927 | €927 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,250 | €1,250 | = | 0.0% |
| Other amounts receivable | 41 | €1,250 | €1,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €343 | €3,070 | +€2,727 | +795% |
| Total equity and liabilities | 10/49 | €3,780 | €6,507 | +€2,727 | +72.1% |
| Equity | 10/15 | €2,580 | €4,991 | +€2,411 | +93.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,020 | -€13,609 | +€2,411 | +15.1% |
| Amounts payable | 17/49 | €1,200 | €1,516 | +€316 | +26.3% |
| Amounts payable within one year | 42/48 | €1,200 | €1,516 | +€316 | +26.3% |
| Trade debts | 44 | €1,200 | €1,516 | +€316 | +26.3% |
| Suppliers | 440/4 | €1,200 | €1,516 | +€316 | +26.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,965 | - | -€17,965 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €2,421 | €2,486 | +€66 | +2.7% |
| Operating profit (loss) | 9901 | €2,033 | €2,486 | +€453 | +22.3% |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | €2,033 | €2,411 | +€378 | +18.6% |
| Profit (loss) for the period | 9904 | €2,033 | €2,411 | +€378 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,033 | €2,411 | +€378 | +18.6% |
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 23 October 2026 via checked.be.