COUROS: what changed
What changed
COUROS
NACE 87.301, Residential care activities
filed annual accounts (NBB)
Net result for the year
€606,535
2024 · €468,153+€138,382
Equity
€4.1m
2024 · €3.8m+€381,219
Cash
€771,257
2024 · €701,591+€69,666
Balance sheet total
€12.8m
2024 · €12.9m-€170,880
Largest movements
Assets
- Tangible fixed assets -€610,962
down €610,962 (-5.5%), from €11.2m to €10.6m
of which Leasing and similar rights: -€575,839
- Receivables within one year +€393,046
up €393,046 (+44.6%), from €881,953 to €1.3m
of which Other amounts receivable: +€438,478
Equity and liabilities
- Debts after one year -€835,432
down €835,432 (-11.3%), from €7.4m to €6.5m
- Profit (loss) carried forward +€385,776
up €385,776 (+32.7%), from €1.2m to €1.6m
Income statement
- Gross operating margin +€231,376
up €231,376 (+5.1%), from €4.6m to €4.8m
- Staff costs +€175,731
up €175,731 (+6.3%), from €2.8m to €3.0m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€468,153
Gross operating margin
+€231,376
Staff costs
-€175,731
Depreciation
+€27,074
Write-downs
-€4,204
Other operating charges
-€2,064
Financial income
+€1,764
Financial charges
+€28,241
Taxes
+€31,924
Result 2025
€606,535
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€81,237
Financing
-€982,109
Cash 2024
€701,591
From operations (derived)
+€1.1m
Net result for the year
+€606,535
Depreciation
+€703,482
Receivables within one year
-€393,046
Deferred charges and accrued income
+€11,347
Trade debts
+€9,495
Tax, wage and social debts
+€63,346
Other debts
+€109,974
Accrued charges and deferred income
+€21,879
Investment (derived)
-€81,237
Investment in fixed assets (net)
-€81,237
Financing
-€982,109
Debts after one year
-€835,432
Current portion of long-term debt
+€78,832
Short-term financial debts
-€193
Contributions, distributions and other
-€225,316
Cash 2025
€771,257
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,929,609 | €12,758,729 | -€170,880 | -1.3% |
| Fixed assets | 21/28 | €11,221,236 | €10,598,991 | -€622,245 | -5.5% |
| Intangible fixed assets | 21 | €11,283 | €0 | -€11,283 | -100% |
| Tangible fixed assets | 22/27 | €11,209,954 | €10,598,991 | -€610,962 | -5.5% |
| Plant, machinery and equipment | 23 | €23,737 | €21,482 | -€2,255 | -9.5% |
| Furniture and vehicles | 24 | €146,468 | €150,121 | +€3,653 | +2.5% |
| Leasing and similar rights | 25 | €10,592,724 | €10,016,885 | -€575,839 | -5.4% |
| Other tangible fixed assets | 26 | €447,025 | €410,504 | -€36,521 | -8.2% |
| Current assets | 29/58 | €1,708,372 | €2,159,737 | +€451,365 | +26.4% |
| Amounts receivable within one year | 40/41 | €881,953 | €1,275,000 | +€393,046 | +44.6% |
| Trade receivables | 40 | €397,484 | €352,052 | -€45,432 | -11.4% |
| Other amounts receivable | 41 | €484,470 | €922,947 | +€438,478 | +90.5% |
| Cash at bank and in hand | 54/58 | €701,591 | €771,257 | +€69,666 | +9.9% |
| Deferred charges and accrued income | 490/1 | €124,828 | €113,481 | -€11,347 | -9.1% |
| Total equity and liabilities | 10/49 | €12,929,609 | €12,758,729 | -€170,880 | -1.3% |
| Equity | 10/15 | €3,768,171 | €4,149,390 | +€381,219 | +10.1% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,180,455 | €1,566,231 | +€385,776 | +32.7% |
| Investment grants | 15 | €69,715 | €65,159 | -€4,557 | -6.5% |
| Amounts payable | 17/49 | €9,161,438 | €8,609,338 | -€552,099 | -6.0% |
| Amounts payable after more than one year | 17 | €7,380,368 | €6,544,936 | -€835,432 | -11.3% |
| Financial debts | 170/4 | €7,380,368 | €6,544,936 | -€835,432 | -11.3% |
| Amounts payable within one year | 42/48 | €1,781,070 | €2,042,524 | +€261,454 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €790,324 | €869,156 | +€78,832 | +10.0% |
| Financial debts | 43 | €173,447 | €173,254 | -€193 | -0.1% |
| Credit institutions | 430/8 | €173,447 | €173,254 | -€193 | -0.1% |
| Trade debts | 44 | €195,410 | €204,905 | +€9,495 | +4.9% |
| Suppliers | 440/4 | €195,410 | €204,905 | +€9,495 | +4.9% |
| Taxes, remuneration and social security | 45 | €511,105 | €574,450 | +€63,346 | +12.4% |
| Taxes | 450/3 | €41,160 | €48,207 | +€7,047 | +17.1% |
| Remuneration and social security | 454/9 | €469,944 | €526,243 | +€56,299 | +12.0% |
| Other amounts payable | 47/48 | €110,784 | €220,759 | +€109,974 | +99.3% |
| Accrued charges and deferred income | 492/3 | €0 | €21,879 | +€21,879 | |
| Non-recurring operating income | 76A | €445 | €13,601 | +€13,156 | +2,956% |
| Remuneration, social security and pensions | 62 | €2,800,171 | €2,975,902 | +€175,731 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730,556 | €703,482 | -€27,074 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,204 | +€4,204 | |
| Other operating charges | 640/8 | €205,909 | €207,974 | +€2,064 | +1.0% |
| Gross operating margin | 9900 | €4,580,557 | €4,811,934 | +€231,376 | +5.1% |
| Operating profit (loss) | 9901 | €843,920 | €920,372 | +€76,452 | +9.1% |
| Financial income | 75/76B | €14,220 | €15,985 | +€1,764 | +12.4% |
| Recurring financial income | 75 | €14,220 | €15,985 | +€1,764 | +12.4% |
| Financial charges | 65/66B | €228,735 | €200,494 | -€28,241 | -12.3% |
| Recurring financial charges | 65 | €228,735 | €200,494 | -€28,241 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €629,405 | €735,863 | +€106,457 | +16.9% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €161,252 | €129,328 | -€31,924 | -19.8% |
| Profit (loss) for the period | 9904 | €468,153 | €606,535 | +€138,382 | +29.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €468,153 | €606,535 | +€138,382 | +29.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.