COUMESH: 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.
COUMESH
Largest movements
- Tangible fixed assets -€4,476
down €4,476 (-34.5%), from €12,987 to €8,512
- Cash -€2,632
down €2,632 (-24.3%), from €10,837 to €8,205
mainly Other debts (-€4,347) and Net result for the year (-€2,023)
- Receivables within one year +€581
new in 2025: €581
- Other debts -€4,347
down €4,347 (-42.6%), from €10,193 to €5,847
- Profit (loss) carried forward -€2,023
down €2,023 (-11.4%), from €17,778 to €15,755
- Gross operating margin -€12,472
down €12,472 (-77.8%), from €16,024 to €3,552
- Staff costs -€10,849
no longer reported in 2025 (was €10,849)
- Financial charges -€5,015
down €5,015 (-96.9%), from €5,174 to €159
of which Non-recurring financial charges: -€5,005
- Depreciation +€4,036
up €4,036 (+916.7%), from €440 to €4,476
- Other operating charges -€614
no longer reported in 2025 (was €614)
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 | €49,025 | €42,497 | -€6,527 | -13.3% |
| Fixed assets | 21/28 | €38,187 | €33,712 | -€4,476 | -11.7% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,987 | €8,512 | -€4,476 | -34.5% |
| Furniture and vehicles | 24 | €12,987 | €8,512 | -€4,476 | -34.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €10,837 | €8,786 | -€2,052 | -18.9% |
| Amounts receivable within one year | 40/41 | - | €581 | +€581 | |
| Other amounts receivable | 41 | - | €581 | +€581 | |
| Cash at bank and in hand | 54/58 | €10,837 | €8,205 | -€2,632 | -24.3% |
| Total equity and liabilities | 10/49 | €49,025 | €42,497 | -€6,527 | -13.3% |
| Equity | 10/15 | €38,229 | €36,206 | -€2,023 | -5.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,778 | €15,755 | -€2,023 | -11.4% |
| Amounts payable | 17/49 | €10,796 | €6,292 | -€4,504 | -41.7% |
| Amounts payable within one year | 42/48 | €10,796 | €6,292 | -€4,504 | -41.7% |
| Trade debts | 44 | €387 | €445 | +€58 | +14.9% |
| Suppliers | 440/4 | €387 | €445 | +€58 | +14.9% |
| Taxes, remuneration and social security | 45 | €215 | - | -€215 | |
| Taxes | 450/3 | €30 | - | -€30 | |
| Remuneration and social security | 454/9 | €186 | - | -€186 | |
| Other amounts payable | 47/48 | €10,193 | €5,847 | -€4,347 | -42.6% |
| Remuneration, social security and pensions | 62 | €10,849 | - | -€10,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €4,476 | +€4,036 | +916.7% |
| Other operating charges | 640/8 | €614 | - | -€614 | |
| Non-recurring operating charges | 66A | €98 | €939 | +€841 | +858.2% |
| Gross operating margin | 9900 | €16,024 | €3,552 | -€12,472 | -77.8% |
| Operating profit (loss) | 9901 | €4,023 | -€1,864 | -€5,886 | |
| Financial charges | 65/66B | €5,174 | €159 | -€5,015 | -96.9% |
| Recurring financial charges | 65 | €169 | €159 | -€10 | -5.9% |
| Non-recurring financial charges | 66B | €5,005 | - | -€5,005 | |
| Profit (loss) for the period before taxes | 9903 | -€1,151 | -€2,023 | -€872 | -75.7% |
| Profit (loss) for the period | 9904 | -€1,151 | -€2,023 | -€872 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,151 | -€2,023 | -€872 | -75.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.