Atelier Coucou: 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.
Atelier Coucou
Largest movements
- Cash -€14,262
down €14,262 (-84.0%), from €16,982 to €2,720
mainly Net result for the year (-€51,979) and Receivables within one year (-€1,244)
- Tangible fixed assets -€6,830
down €6,830 (-48.2%), from €14,167 to €7,336
of which Furniture and vehicles: -€6,624
- Receivables within one year +€1,244
up €1,244 (+7.2%), from €17,221 to €18,465
of which Trade receivables: +€817
- Profit (loss) carried forward -€51,979
down €51,979, from €4,168 to -€47,810
- Other debts +€30,577
up €30,577 (+164%), from €18,697 to €49,274
- Tax, wage and social debts +€1,519
up €1,519 (+27.2%), from €5,581 to €7,100
of which Taxes: +€4,469
- Gross operating margin -€48,124
down €48,124, from €3,686 to -€44,439
- Depreciation -€2,513
down €2,513 (-26.9%), from €9,343 to €6,830
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 | €48,370 | €28,521 | -€19,848 | -41.0% |
| Fixed assets | 21/28 | €14,167 | €7,336 | -€6,830 | -48.2% |
| Tangible fixed assets | 22/27 | €14,167 | €7,336 | -€6,830 | -48.2% |
| Plant, machinery and equipment | 23 | €396 | €190 | -€206 | -52.1% |
| Furniture and vehicles | 24 | €13,770 | €7,146 | -€6,624 | -48.1% |
| Current assets | 29/58 | €34,203 | €21,185 | -€13,018 | -38.1% |
| Amounts receivable within one year | 40/41 | €17,221 | €18,465 | +€1,244 | +7.2% |
| Trade receivables | 40 | €10,000 | €10,817 | +€817 | +8.2% |
| Other amounts receivable | 41 | €7,221 | €7,647 | +€427 | +5.9% |
| Cash at bank and in hand | 54/58 | €16,982 | €2,720 | -€14,262 | -84.0% |
| Total equity and liabilities | 10/49 | €48,370 | €28,521 | -€19,848 | -41.0% |
| Equity | 10/15 | €22,768 | -€29,210 | -€51,979 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,168 | -€47,810 | -€51,979 | |
| Amounts payable | 17/49 | €25,601 | €57,732 | +€32,131 | +126% |
| Amounts payable within one year | 42/48 | €25,601 | €57,732 | +€32,131 | +126% |
| Trade debts | 44 | €1,323 | €1,358 | +€35 | +2.6% |
| Suppliers | 440/4 | €1,323 | €1,358 | +€35 | +2.6% |
| Taxes, remuneration and social security | 45 | €5,581 | €7,100 | +€1,519 | +27.2% |
| Taxes | 450/3 | €2,631 | €7,100 | +€4,469 | +170% |
| Remuneration and social security | 454/9 | €2,950 | - | -€2,950 | |
| Other amounts payable | 47/48 | €18,697 | €49,274 | +€30,577 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,343 | €6,830 | -€2,513 | -26.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €3,686 | -€44,439 | -€48,124 | |
| Operating profit (loss) | 9901 | -€6,163 | -€51,789 | -€45,626 | -740% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €196 | €190 | -€6 | -3.0% |
| Recurring financial charges | 65 | €196 | €190 | -€6 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,359 | -€51,979 | -€45,620 | -717% |
| Profit (loss) for the period | 9904 | -€6,359 | -€51,979 | -€45,620 | -717% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,359 | -€51,979 | -€45,620 | -717% |
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.