COUSCOUS ELINA: 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.
COUSCOUS ELINA
Largest movements
- Cash +€2,090
up €2,090 (+19.5%), from €10,734 to €12,825
mainly Tax, wage and social debts (+€2,864) and Net result for the year (+€1,680)
- Receivables within one year -€1,473
down €1,473 (-97.7%), from €1,508 to €35
of which Trade receivables: -€1,296
- Tangible fixed assets -€1,000
down €1,000 (-46.3%), from €2,162 to €1,162
- Trade debts -€4,926
down €4,926 (-38.7%), from €12,725 to €7,798
of which Bills of exchange payable: -€3,131
- Tax, wage and social debts +€2,864
up €2,864 (+3,217%), from €89 to €2,953
of which Remuneration and social security: +€1,666
- Profit (loss) carried forward +€1,680
up €1,680, from -€1,410 to €270
- Gross operating margin +€2,358
up €2,358 (+35.5%), from €6,642 to €9,001
- Taxes -€801
down €801 (-61.6%), from €1,301 to €500
- Staff costs -€669
down €669 (-17.3%), from €3,856 to €3,187
- Other operating charges -€168
down €168 (-8.5%), from €1,977 to €1,809
- Financial charges +€108
up €108 (+13.8%), from €782 to €890
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 | €14,404 | €14,021 | -€383 | -2.7% |
| Fixed assets | 21/28 | €2,162 | €1,162 | -€1,000 | -46.3% |
| Tangible fixed assets | 22/27 | €2,162 | €1,162 | -€1,000 | -46.3% |
| Plant, machinery and equipment | 23 | €2,162 | €1,162 | -€1,000 | -46.3% |
| Current assets | 29/58 | €12,242 | €12,860 | +€617 | +5.0% |
| Amounts receivable within one year | 40/41 | €1,508 | €35 | -€1,473 | -97.7% |
| Trade receivables | 40 | €1,331 | €35 | -€1,296 | -97.4% |
| Other amounts receivable | 41 | €177 | - | -€177 | |
| Cash at bank and in hand | 54/58 | €10,734 | €12,825 | +€2,090 | +19.5% |
| Total equity and liabilities | 10/49 | €14,404 | €14,021 | -€383 | -2.7% |
| Equity | 10/15 | €1,590 | €3,270 | +€1,680 | +106% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,410 | €270 | +€1,680 | |
| Amounts payable | 17/49 | €12,814 | €10,751 | -€2,062 | -16.1% |
| Amounts payable within one year | 42/48 | €12,814 | €10,751 | -€2,062 | -16.1% |
| Trade debts | 44 | €12,725 | €7,798 | -€4,926 | -38.7% |
| Suppliers | 440/4 | €9,594 | €7,798 | -€1,796 | -18.7% |
| Bills of exchange payable | 441 | €3,131 | - | -€3,131 | |
| Taxes, remuneration and social security | 45 | €89 | €2,953 | +€2,864 | +3,217% |
| Taxes | 450/3 | €89 | €1,287 | +€1,198 | +1,345% |
| Remuneration and social security | 454/9 | - | €1,666 | +€1,666 | |
| Non-recurring operating income | 76A | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €3,856 | €3,187 | -€669 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,977 | €1,809 | -€168 | -8.5% |
| Non-recurring operating charges | 66A | €680 | - | -€680 | |
| Gross operating margin | 9900 | €6,642 | €9,001 | +€2,358 | +35.5% |
| Operating profit (loss) | 9901 | -€871 | €3,005 | +€3,876 | |
| Financial income | 75/76B | €0 | €65 | +€65 | +162,575% |
| Recurring financial income | 75 | €0 | €65 | +€65 | +162,575% |
| Financial charges | 65/66B | €782 | €890 | +€108 | +13.8% |
| Recurring financial charges | 65 | €782 | €890 | +€108 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,653 | €2,180 | +€3,833 | |
| Income taxes | 67/77 | €1,301 | €500 | -€801 | -61.6% |
| Profit (loss) for the period | 9904 | -€2,954 | €1,680 | +€4,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,954 | €1,680 | +€4,634 |
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 22 October 2026 via checked.be.