COUSCOUS GOURMAND: 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 GOURMAND
Largest movements
- Tangible fixed assets +€18,303
up €18,303 (+216%), from €8,465 to €26,768
- Receivables within one year +€7,480
up €7,480 (+36.7%), from €20,393 to €27,872
of which Other amounts receivable: +€7,480
- Deferred charges and accrued income +€1,529
new in 2025: €1,529
- Cash +€1,456
up €1,456 (+70.2%), from €2,074 to €3,530
mainly Debts after one year (+€18,224) and Net result for the year (+€7,671)
- Stocks and contracts +€1,265
new in 2025: €1,265
- Debts after one year +€18,224
up €18,224 (+1,117%), from €1,632 to €19,856
- Profit (loss) carried forward +€7,671
up €7,671 (+56.9%), from €13,474 to €21,146
- Current portion of long-term debt +€4,498
up €4,498 (+107%), from €4,210 to €8,709
- Trade debts -€733
no longer reported in 2025 (was €733)
- Staff costs +€4,711
up €4,711 (+92.0%), from €5,123 to €9,834
- Gross operating margin +€2,183
up €2,183 (+11.5%), from €18,923 to €21,106
- Taxes -€1,955
no longer reported in 2025 (was €1,955)
- Other operating charges -€869
down €869 (-61.2%), from €1,420 to €551
- Financial charges -€826
down €826 (-65.3%), from €1,266 to €440
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 | €40,231 | €70,264 | +€30,033 | +74.7% |
| Fixed assets | 21/28 | €17,765 | €36,068 | +€18,303 | +103% |
| Tangible fixed assets | 22/27 | €8,465 | €26,768 | +€18,303 | +216% |
| Furniture and vehicles | 24 | €8,465 | €26,768 | +€18,303 | +216% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €22,467 | €34,197 | +€11,730 | +52.2% |
| Stocks and contracts in progress | 3 | - | €1,265 | +€1,265 | |
| Contracts in progress | 37 | - | €1,265 | +€1,265 | |
| Amounts receivable within one year | 40/41 | €20,393 | €27,872 | +€7,480 | +36.7% |
| Trade receivables | 40 | €7,900 | €7,900 | = | 0.0% |
| Other amounts receivable | 41 | €12,493 | €19,972 | +€7,480 | +59.9% |
| Cash at bank and in hand | 54/58 | €2,074 | €3,530 | +€1,456 | +70.2% |
| Deferred charges and accrued income | 490/1 | - | €1,529 | +€1,529 | |
| Total equity and liabilities | 10/49 | €40,231 | €70,264 | +€30,033 | +74.7% |
| Equity | 10/15 | €13,474 | €21,146 | +€7,671 | +56.9% |
| Profit (loss) carried forward | 14 | €13,474 | €21,146 | +€7,671 | +56.9% |
| Amounts payable | 17/49 | €26,757 | €49,119 | +€22,362 | +83.6% |
| Amounts payable after more than one year | 17 | €1,632 | €19,856 | +€18,224 | +1,117% |
| Financial debts | 170/4 | €1,632 | €19,856 | +€18,224 | +1,117% |
| Amounts payable within one year | 42/48 | €25,125 | €29,263 | +€4,138 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €4,210 | €8,709 | +€4,498 | +107% |
| Trade debts | 44 | €733 | - | -€733 | |
| Suppliers | 440/4 | €733 | - | -€733 | |
| Taxes, remuneration and social security | 45 | €1,582 | €1,955 | +€373 | +23.6% |
| Taxes | 450/3 | €1,582 | €1,955 | +€373 | +23.6% |
| Other amounts payable | 47/48 | €18,600 | €18,600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €5,123 | €9,834 | +€4,711 | +92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,894 | €2,610 | +€716 | +37.8% |
| Other operating charges | 640/8 | €1,420 | €551 | -€869 | -61.2% |
| Gross operating margin | 9900 | €18,923 | €21,106 | +€2,183 | +11.5% |
| Operating profit (loss) | 9901 | €10,486 | €8,111 | -€2,375 | -22.6% |
| Financial charges | 65/66B | €1,266 | €440 | -€826 | -65.3% |
| Recurring financial charges | 65 | €1,266 | €440 | -€826 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | €9,220 | €7,671 | -€1,548 | -16.8% |
| Income taxes | 67/77 | €1,955 | - | -€1,955 | |
| Profit (loss) for the period | 9904 | €7,265 | €7,671 | +€406 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,265 | €7,671 | +€406 | +5.6% |
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 30 October 2026 via checked.be.