COUCOU GUYS: 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.
COUCOU GUYS
Largest movements
- Receivables within one year -€137,892
down €137,892 (-55.7%), from €247,677 to €109,785
of which Trade receivables: -€117,658
- Financial fixed assets -€22,500
down €22,500 (-71.4%), from €31,500 to €9,000
- Tangible fixed assets -€19,650
down €19,650 (-16.4%), from €119,618 to €99,967
of which Furniture and vehicles: -€28,722
- Cash +€9,989
up €9,989 (+39.2%), from €25,457 to €35,447
mainly Receivables within one year (+€137,892) and Depreciation (+€48,034)
- Intangible fixed assets +€4,602
new in 2025: €4,602
- Profit (loss) carried forward -€113,169
down €113,169 (-57.7%), from €196,269 to €83,100
- Other debts -€59,945
down €59,945 (-58.7%), from €102,053 to €42,108
- Gross operating margin -€83,647
down €83,647 (-91.5%), from €91,428 to €7,781
- Staff costs +€61,736
new in 2025: €61,736
- Taxes -€17,050
no longer reported in 2025 (was €17,050)
- Depreciation +€5,892
up €5,892 (+14.0%), from €42,142 to €48,034
- Other operating charges +€3,625
up €3,625 (+1,208%), from €300 to €3,925
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 | €424,252 | €258,800 | -€165,451 | -39.0% |
| Fixed assets | 21/28 | €151,118 | €113,569 | -€37,549 | -24.8% |
| Intangible fixed assets | 21 | - | €4,602 | +€4,602 | |
| Tangible fixed assets | 22/27 | €119,618 | €99,967 | -€19,650 | -16.4% |
| Plant, machinery and equipment | 23 | €37,767 | €45,848 | +€8,082 | +21.4% |
| Furniture and vehicles | 24 | €81,367 | €52,645 | -€28,722 | -35.3% |
| Other tangible fixed assets | 26 | €484 | €1,475 | +€990 | +204% |
| Financial fixed assets | 28 | €31,500 | €9,000 | -€22,500 | -71.4% |
| Current assets | 29/58 | €273,134 | €145,231 | -€127,903 | -46.8% |
| Amounts receivable within one year | 40/41 | €247,677 | €109,785 | -€137,892 | -55.7% |
| Trade receivables | 40 | €199,862 | €82,204 | -€117,658 | -58.9% |
| Other amounts receivable | 41 | €47,815 | €27,581 | -€20,234 | -42.3% |
| Cash at bank and in hand | 54/58 | €25,457 | €35,447 | +€9,989 | +39.2% |
| Total equity and liabilities | 10/49 | €424,252 | €258,800 | -€165,451 | -39.0% |
| Equity | 10/15 | €197,269 | €84,100 | -€113,169 | -57.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,269 | €83,100 | -€113,169 | -57.7% |
| Amounts payable | 17/49 | €226,983 | €174,701 | -€52,282 | -23.0% |
| Amounts payable within one year | 42/48 | €226,983 | €174,701 | -€52,282 | -23.0% |
| Trade debts | 44 | €72,676 | €76,630 | +€3,954 | +5.4% |
| Suppliers | 440/4 | €72,676 | €76,630 | +€3,954 | +5.4% |
| Taxes, remuneration and social security | 45 | €52,254 | €55,963 | +€3,709 | +7.1% |
| Taxes | 450/3 | €52,254 | €45,719 | -€6,535 | -12.5% |
| Remuneration and social security | 454/9 | - | €10,244 | +€10,244 | |
| Other amounts payable | 47/48 | €102,053 | €42,108 | -€59,945 | -58.7% |
| Remuneration, social security and pensions | 62 | - | €61,736 | +€61,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,142 | €48,034 | +€5,892 | +14.0% |
| Other operating charges | 640/8 | €300 | €3,925 | +€3,625 | +1,208% |
| Gross operating margin | 9900 | €91,428 | €7,781 | -€83,647 | -91.5% |
| Operating profit (loss) | 9901 | €48,986 | -€105,915 | -€154,902 | |
| Financial income | 75/76B | €2,303 | €829 | -€1,474 | -64.0% |
| Recurring financial income | 75 | €2,303 | €829 | -€1,474 | -64.0% |
| Financial charges | 65/66B | €6,985 | €8,083 | +€1,098 | +15.7% |
| Recurring financial charges | 65 | €6,985 | €8,083 | +€1,098 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €44,304 | -€113,169 | -€157,473 | |
| Income taxes | 67/77 | €17,050 | - | -€17,050 | |
| Profit (loss) for the period | 9904 | €27,254 | -€113,169 | -€140,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,254 | -€113,169 | -€140,423 |
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 29 October 2026 via checked.be.