C-COUCKE: 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.
C-COUCKE
Largest movements
- Tangible fixed assets -€12,761
down €12,761 (-60.6%), from €21,046 to €8,285
of which Furniture and vehicles: -€12,528
- Receivables within one year +€2,354
up €2,354 (+5.5%), from €43,051 to €45,405
of which Trade receivables: +€4,818
- Cash +€2,174
up €2,174 (+99.7%), from €2,181 to €4,355
mainly Depreciation (+€12,761) and Trade debts (+€5,875)
- Profit (loss) carried forward -€7,311
down €7,311 (-25.0%), from €29,266 to €21,954
- Trade debts +€5,875
up €5,875 (+132.4%), from €4,439 to €10,314
- Debts after one year -€5,436
down €5,436 (-34.8%), from €15,639 to €10,203
- Tax, wage and social debts -€1,651
down €1,651 (-21.7%), from €7,616 to €5,965
- Gross operating margin +€4,048
up €4,048 (+57.1%), from €7,083 to €11,130
- Taxes +€1,858
up €1,858 (+325.8%), from €570 to €2,429
- Staff costs +€1,515
new in 2025: €1,515
- Depreciation -€966
down €966 (-7.0%), from €13,728 to €12,761
- Other operating charges +€939
up €939 (+83.7%), from €1,122 to €2,061
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 | €67,259 | €59,007 | -€8,253 | -12.3% |
| Fixed assets | 21/28 | €21,137 | €8,375 | -€12,761 | -60.4% |
| Tangible fixed assets | 22/27 | €21,046 | €8,285 | -€12,761 | -60.6% |
| Plant, machinery and equipment | 23 | €915 | €681 | -€234 | -25.5% |
| Furniture and vehicles | 24 | €20,132 | €7,604 | -€12,528 | -62.2% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €46,122 | €50,631 | +€4,509 | +9.8% |
| Amounts receivable within one year | 40/41 | €43,051 | €45,405 | +€2,354 | +5.5% |
| Trade receivables | 40 | €2,745 | €7,563 | +€4,818 | +175.5% |
| Other amounts receivable | 41 | €40,307 | €37,842 | -€2,465 | -6.1% |
| Cash at bank and in hand | 54/58 | €2,181 | €4,355 | +€2,174 | +99.7% |
| Deferred charges and accrued income | 490/1 | €890 | €871 | -€19 | -2.1% |
| Total equity and liabilities | 10/49 | €67,259 | €59,007 | -€8,253 | -12.3% |
| Equity | 10/15 | €34,266 | €26,954 | -€7,311 | -21.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,266 | €21,954 | -€7,311 | -25.0% |
| Amounts payable | 17/49 | €32,994 | €32,052 | -€942 | -2.9% |
| Amounts payable after more than one year | 17 | €15,639 | €10,203 | -€5,436 | -34.8% |
| Financial debts | 170/4 | €15,639 | €10,203 | -€5,436 | -34.8% |
| Amounts payable within one year | 42/48 | €17,221 | €21,714 | +€4,493 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €5,167 | €5,436 | +€269 | +5.2% |
| Trade debts | 44 | €4,439 | €10,314 | +€5,875 | +132.4% |
| Suppliers | 440/4 | €4,439 | €10,314 | +€5,875 | +132.4% |
| Taxes, remuneration and social security | 45 | €7,616 | €5,965 | -€1,651 | -21.7% |
| Taxes | 450/3 | €7,616 | €5,965 | -€1,651 | -21.7% |
| Accrued charges and deferred income | 492/3 | €133 | €135 | +€2 | +1.2% |
| Remuneration, social security and pensions | 62 | - | €1,515 | +€1,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,728 | €12,761 | -€966 | -7.0% |
| Other operating charges | 640/8 | €1,122 | €2,061 | +€939 | +83.7% |
| Gross operating margin | 9900 | €7,083 | €11,130 | +€4,048 | +57.1% |
| Operating profit (loss) | 9901 | -€7,767 | -€5,207 | +€2,560 | +33.0% |
| Financial income | 75/76B | €2,315 | €2,092 | -€223 | -9.6% |
| Recurring financial income | 75 | €2,315 | €2,092 | -€223 | -9.6% |
| Financial charges | 65/66B | €2,696 | €1,768 | -€928 | -34.4% |
| Recurring financial charges | 65 | €2,696 | €1,768 | -€928 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,149 | -€4,883 | +€3,266 | +40.1% |
| Income taxes | 67/77 | €570 | €2,429 | +€1,858 | +325.8% |
| Profit (loss) for the period | 9904 | -€8,719 | -€7,311 | +€1,408 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,719 | -€7,311 | +€1,408 | +16.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.