Couche Couche: 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.
Couche Couche
Largest movements
- Tangible fixed assets -€7,188
down €7,188 (-26.7%), from €26,949 to €19,761
of which Land and buildings: -€5,936
- Deferred charges and accrued income -€650
no longer reported in 2025 (was €650)
- Receivables within one year -€529
down €529 (-21.3%), from €2,481 to €1,951
of which Other amounts receivable: -€555
- Profit (loss) carried forward -€11,708
down €11,708 (-21.5%), from -€54,437 to -€66,146
- Debts after one year +€6,416
new in 2025: €6,416
- Other debts -€3,648
down €3,648 (-8.4%), from €43,405 to €39,757
- Tax, wage and social debts +€511
new in 2025: €511
- Trade debts +€372
up €372 (+1.6%), from €23,994 to €24,366
- Gross operating margin -€4,289
down €4,289 (-90.0%), from €4,767 to €478
- Depreciation +€950
up €950 (+13.2%), from €7,194 to €8,144
- Other operating charges -€678
down €678 (-37.5%), from €1,810 to €1,132
- Financial charges +€596
up €596 (+33.0%), from €1,805 to €2,401
- Financial income -€60
down €60 (-98.7%), from €61 to €1
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 | €30,235 | €21,868 | -€8,367 | -27.7% |
| Fixed assets | 21/28 | €27,079 | €19,891 | -€7,188 | -26.5% |
| Tangible fixed assets | 22/27 | €26,949 | €19,761 | -€7,188 | -26.7% |
| Land and buildings | 22 | €23,876 | €17,940 | -€5,936 | -24.9% |
| Plant, machinery and equipment | 23 | €272 | €814 | +€541 | +199.0% |
| Furniture and vehicles | 24 | €2,801 | €1,008 | -€1,793 | -64.0% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €3,156 | €1,977 | -€1,179 | -37.4% |
| Amounts receivable within one year | 40/41 | €2,481 | €1,951 | -€529 | -21.3% |
| Trade receivables | 40 | €1,499 | €1,524 | +€25 | +1.7% |
| Other amounts receivable | 41 | €982 | €428 | -€555 | -56.5% |
| Cash at bank and in hand | 54/58 | €26 | €26 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €30,235 | €21,868 | -€8,367 | -27.7% |
| Equity | 10/15 | -€47,948 | -€59,657 | -€11,708 | -24.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €289 | €289 | = | 0.0% |
| Distributable reserves | 133 | €289 | €289 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,437 | -€66,146 | -€11,708 | -21.5% |
| Amounts payable | 17/49 | €78,183 | €81,524 | +€3,341 | +4.3% |
| Amounts payable after more than one year | 17 | - | €6,416 | +€6,416 | |
| Financial debts | 170/4 | - | €6,416 | +€6,416 | |
| Amounts payable within one year | 42/48 | €77,183 | €74,108 | -€3,075 | -4.0% |
| Financial debts | 43 | €9,784 | €9,475 | -€310 | -3.2% |
| Credit institutions | 430/8 | €9,784 | €9,475 | -€310 | -3.2% |
| Trade debts | 44 | €23,994 | €24,366 | +€372 | +1.6% |
| Suppliers | 440/4 | €23,994 | €24,366 | +€372 | +1.6% |
| Taxes, remuneration and social security | 45 | - | €511 | +€511 | |
| Taxes | 450/3 | - | €511 | +€511 | |
| Other amounts payable | 47/48 | €43,405 | €39,757 | -€3,648 | -8.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,194 | €8,144 | +€950 | +13.2% |
| Other operating charges | 640/8 | €1,810 | €1,132 | -€678 | -37.5% |
| Gross operating margin | 9900 | €4,767 | €478 | -€4,289 | -90.0% |
| Operating profit (loss) | 9901 | -€4,236 | -€8,797 | -€4,561 | -107.7% |
| Financial income | 75/76B | €61 | €1 | -€60 | -98.7% |
| Recurring financial income | 75 | €61 | €1 | -€60 | -98.7% |
| Financial charges | 65/66B | €1,805 | €2,401 | +€596 | +33.0% |
| Recurring financial charges | 65 | €1,805 | €2,401 | +€596 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,980 | -€11,197 | -€5,218 | -87.3% |
| Income taxes | 67/77 | €481 | €511 | +€30 | +6.2% |
| Profit (loss) for the period | 9904 | -€6,461 | -€11,708 | -€5,248 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,461 | -€11,708 | -€5,248 | -81.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.