ALBERT COUGNET .BE: 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.
ALBERT COUGNET .BE
Largest movements
- Receivables within one year -€582
down €582 (-14.8%), from €3,918 to €3,337
of which Trade receivables: -€1,584
- Cash +€182
up €182 (+2887.6%), from €6 to €188
mainly Net result for the year (+€2,625) and Receivables within one year (+€582)
- Trade debts -€3,025
down €3,025 (-71.4%), from €4,235 to €1,210
- Profit (loss) carried forward +€2,625
up €2,625 (+40.3%), from -€6,510 to -€3,885
- Gross operating margin -€1,785
down €1,785 (-38.9%), from €4,592 to €2,807
- Financial charges -€260
down €260 (-86.1%), from €302 to €42
- Financial income +€260
new in 2025: €260
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 | €3,925 | €3,525 | -€400 | -10.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Current assets | 29/58 | €3,925 | €3,525 | -€400 | -10.2% |
| Amounts receivable within one year | 40/41 | €3,918 | €3,337 | -€582 | -14.8% |
| Trade receivables | 40 | €2,084 | €500 | -€1,584 | -76.0% |
| Other amounts receivable | 41 | €1,834 | €2,837 | +€1,002 | +54.6% |
| Cash at bank and in hand | 54/58 | €6 | €188 | +€182 | +2887.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,925 | €3,525 | -€400 | -10.2% |
| Equity | 10/15 | -€310 | €2,315 | +€2,625 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,510 | -€3,885 | +€2,625 | +40.3% |
| Amounts payable | 17/49 | €4,235 | €1,210 | -€3,025 | -71.4% |
| Amounts payable within one year | 42/48 | €4,235 | €1,210 | -€3,025 | -71.4% |
| Trade debts | 44 | €4,235 | €1,210 | -€3,025 | -71.4% |
| Suppliers | 440/4 | €4,235 | €1,210 | -€3,025 | -71.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,592 | €2,807 | -€1,785 | -38.9% |
| Operating profit (loss) | 9901 | €4,204 | €2,407 | -€1,797 | -42.7% |
| Financial income | 75/76B | - | €260 | +€260 | |
| Recurring financial income | 75 | - | €260 | +€260 | |
| Financial charges | 65/66B | €302 | €42 | -€260 | -86.1% |
| Recurring financial charges | 65 | €302 | €42 | -€260 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | €3,902 | €2,625 | -€1,277 | -32.7% |
| Profit (loss) for the period | 9904 | €3,902 | €2,625 | -€1,277 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,902 | €2,625 | -€1,277 | -32.7% |
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 4 October 2026 via checked.be.