Coucke Management Services: 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.
Coucke Management Services
Largest movements
- Financial fixed assets +€2,000
new in 2025: €2,000
- Cash +€1,190
up €1,190 (+3,181%), from €37 to €1,228
mainly Other debts (+€8,028) and Trade debts (+€409)
- Tangible fixed assets -€318
down €318 (-100%), from €318 to €0
of which Furniture and vehicles: -€223
- Receivables within one year -€58
down €58 (-8.4%), from €693 to €635
of which Other amounts receivable: -€58
- Deferred charges and accrued income +€56
new in 2025: €56
- Other debts +€8,028
up €8,028, from €0 to €8,028
- Profit (loss) carried forward -€3,030
down €3,030 (-37.7%), from -€8,048 to -€11,078
- Tax, wage and social debts -€2,536
down €2,536 (-100%), from €2,536 to €0
- Trade debts +€409
up €409 (+26.2%), from €1,560 to €1,969
- Gross operating margin -€4,888
down €4,888, from €3,059 to -€1,828
- Depreciation -€229
down €229 (-50.7%), from €452 to €223
- Other operating charges +€176
up €176 (+26.6%), from €663 to €839
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 | €1,048 | €3,919 | +€2,870 | +274% |
| Fixed assets | 21/28 | €318 | €2,000 | +€1,682 | +529% |
| Tangible fixed assets | 22/27 | €318 | €0 | -€318 | -100% |
| Plant, machinery and equipment | 23 | €95 | €0 | -€95 | -100% |
| Furniture and vehicles | 24 | €223 | €0 | -€223 | -100% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €730 | €1,919 | +€1,188 | +163% |
| Amounts receivable within one year | 40/41 | €693 | €635 | -€58 | -8.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €693 | €635 | -€58 | -8.4% |
| Cash at bank and in hand | 54/58 | €37 | €1,228 | +€1,190 | +3,181% |
| Deferred charges and accrued income | 490/1 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | €1,048 | €3,919 | +€2,870 | +274% |
| Equity | 10/15 | -€3,048 | -€6,078 | -€3,030 | -99.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,048 | -€11,078 | -€3,030 | -37.7% |
| Amounts payable | 17/49 | €4,096 | €9,997 | +€5,900 | +144% |
| Amounts payable within one year | 42/48 | €4,096 | €9,997 | +€5,900 | +144% |
| Trade debts | 44 | €1,560 | €1,969 | +€409 | +26.2% |
| Suppliers | 440/4 | €1,560 | €1,969 | +€409 | +26.2% |
| Taxes, remuneration and social security | 45 | €2,536 | €0 | -€2,536 | -100% |
| Taxes | 450/3 | €2,536 | €0 | -€2,536 | -100% |
| Other amounts payable | 47/48 | €0 | €8,028 | +€8,028 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €223 | -€229 | -50.7% |
| Other operating charges | 640/8 | €663 | €839 | +€176 | +26.6% |
| Gross operating margin | 9900 | €3,059 | -€1,828 | -€4,888 | |
| Operating profit (loss) | 9901 | €1,945 | -€2,890 | -€4,835 | |
| Financial charges | 65/66B | €140 | €140 | +€0 | +0.1% |
| Recurring financial charges | 65 | €140 | €140 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €1,805 | -€3,030 | -€4,835 | |
| Profit (loss) for the period | 9904 | €1,805 | -€3,030 | -€4,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,805 | -€3,030 | -€4,835 |
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.