COUCOM: 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.
COUCOM
Largest movements
- Tangible fixed assets -€60,345
down €60,345 (-100.0%), from €60,345 to €0
of which Other tangible fixed assets: -€54,636
- Receivables within one year +€23,362
up €23,362 (+54.1%), from €43,211 to €66,573
of which Other amounts receivable: +€21,799
- Stocks and contracts -€10,326
down €10,326 (-100.0%), from €10,326 to €0
- Cash -€5,089
down €5,089 (-74.8%), from €6,804 to €1,715
mainly Net result for the year (-€129,936) and Trade debts (-€54,890)
- Deferred charges and accrued income -€4,039
down €4,039 (-90.2%), from €4,479 to €439
- Other debts +€188,419
up €188,419 (+35.6%), from €528,684 to €717,103
- Profit (loss) carried forward -€129,936
down €129,936 (-21.2%), from -€612,573 to -€742,510
- Trade debts -€54,890
down €54,890 (-90.3%), from €60,806 to €5,916
- Tax, wage and social debts -€26,645
down €26,645 (-96.5%), from €27,624 to €978
of which Remuneration and social security: -€22,116
- Current portion of long-term debt -€20,047
down €20,047 (-55.7%), from €35,962 to €15,915
- Gross operating margin -€187,184
down €187,184 (-78.9%), from €237,326 to €50,142
- Staff costs -€163,127
down €163,127 (-62.5%), from €260,927 to €97,801
- Depreciation -€33,881
down €33,881 (-100.0%), from €33,881 to €0
- Financial charges +€8,520
up €8,520 (+102.3%), from €8,325 to €16,844
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 | €127,164 | €70,727 | -€56,437 | -44.4% |
| Fixed assets | 21/28 | €62,345 | €2,000 | -€60,345 | -96.8% |
| Tangible fixed assets | 22/27 | €60,345 | €0 | -€60,345 | -100.0% |
| Plant, machinery and equipment | 23 | €5,708 | €0 | -€5,708 | -100.0% |
| Other tangible fixed assets | 26 | €54,636 | €0 | -€54,636 | -100.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €64,819 | €68,727 | +€3,908 | +6.0% |
| Stocks and contracts in progress | 3 | €10,326 | €0 | -€10,326 | -100.0% |
| Stocks | 30/36 | €10,326 | €0 | -€10,326 | -100.0% |
| Amounts receivable within one year | 40/41 | €43,211 | €66,573 | +€23,362 | +54.1% |
| Trade receivables | 40 | €18,567 | €20,130 | +€1,563 | +8.4% |
| Other amounts receivable | 41 | €24,643 | €46,442 | +€21,799 | +88.5% |
| Cash at bank and in hand | 54/58 | €6,804 | €1,715 | -€5,089 | -74.8% |
| Deferred charges and accrued income | 490/1 | €4,479 | €439 | -€4,039 | -90.2% |
| Total equity and liabilities | 10/49 | €127,164 | €70,727 | -€56,437 | -44.4% |
| Equity | 10/15 | -€551,073 | -€681,010 | -€129,936 | -23.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€612,573 | -€742,510 | -€129,936 | -21.2% |
| Amounts payable | 17/49 | €678,237 | €751,737 | +€73,500 | +10.8% |
| Amounts payable after more than one year | 17 | €23,278 | €7,363 | -€15,915 | -68.4% |
| Financial debts | 170/4 | €23,278 | €7,363 | -€15,915 | -68.4% |
| Amounts payable within one year | 42/48 | €653,076 | €739,912 | +€86,836 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €35,962 | €15,915 | -€20,047 | -55.7% |
| Trade debts | 44 | €60,806 | €5,916 | -€54,890 | -90.3% |
| Suppliers | 440/4 | €60,806 | €5,916 | -€54,890 | -90.3% |
| Taxes, remuneration and social security | 45 | €27,624 | €978 | -€26,645 | -96.5% |
| Taxes | 450/3 | €4,529 | €0 | -€4,529 | -100.0% |
| Remuneration and social security | 454/9 | €23,094 | €978 | -€22,116 | -95.8% |
| Other amounts payable | 47/48 | €528,684 | €717,103 | +€188,419 | +35.6% |
| Accrued charges and deferred income | 492/3 | €1,883 | €4,462 | +€2,579 | +136.9% |
| Non-recurring operating income | 76A | €26,366 | €52,687 | +€26,321 | +99.8% |
| Remuneration, social security and pensions | 62 | €260,927 | €97,801 | -€163,127 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,881 | €0 | -€33,881 | -100.0% |
| Other operating charges | 640/8 | €1,016 | €637 | -€379 | -37.3% |
| Non-recurring operating charges | 66A | €102,735 | €64,670 | -€38,065 | -37.1% |
| Gross operating margin | 9900 | €237,326 | €50,142 | -€187,184 | -78.9% |
| Operating profit (loss) | 9901 | -€161,233 | -€112,966 | +€48,268 | +29.9% |
| Financial charges | 65/66B | €8,325 | €16,844 | +€8,520 | +102.3% |
| Recurring financial charges | 65 | €8,325 | €16,844 | +€8,520 | +102.3% |
| Profit (loss) for the period before taxes | 9903 | -€169,558 | -€129,810 | +€39,748 | +23.4% |
| Income taxes | 67/77 | €614 | €126 | -€488 | -79.4% |
| Profit (loss) for the period | 9904 | -€170,172 | -€129,936 | +€40,236 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€170,172 | -€129,936 | +€40,236 | +23.6% |
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 10 October 2026 via checked.be.