COUSIBOIS: 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.
COUSIBOIS
Largest movements
- Receivables within one year +€42,437
up €42,437 (+19.5%), from €217,379 to €259,816
- Cash -€25,498
down €25,498 (-47.2%), from €54,053 to €28,555
mainly Receivables within one year (-€42,437) and Tax, wage and social debts (-€21,170)
- Trade debts +€22,311
up €22,311 (+13.0%), from €171,427 to €193,738
- Tax, wage and social debts -€21,170
down €21,170 (-28.3%), from €74,811 to €53,640
of which Taxes: -€15,391
- Profit (loss) carried forward +€12,513
up €12,513 (+5.2%), from -€242,533 to -€230,020
- Staff costs +€14,811
up €14,811 (+3.7%), from €398,496 to €413,307
- Financial income -€4,708
down €4,708 (-95.0%), from €4,955 to €247
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 | €521,663 | €535,315 | +€13,653 | +2.6% |
| Fixed assets | 21/28 | €56,169 | €56,805 | +€637 | +1.1% |
| Tangible fixed assets | 22/27 | €56,169 | €56,805 | +€637 | +1.1% |
| Land and buildings | 22 | €16,994 | €11,453 | -€5,540 | -32.6% |
| Plant, machinery and equipment | 23 | €39,175 | €38,442 | -€733 | -1.9% |
| Furniture and vehicles | 24 | - | €6,910 | +€6,910 | |
| Current assets | 29/58 | €465,494 | €478,510 | +€13,016 | +2.8% |
| Stocks and contracts in progress | 3 | €193,968 | €190,139 | -€3,829 | -2.0% |
| Stocks | 30/36 | €193,968 | €190,139 | -€3,829 | -2.0% |
| Amounts receivable within one year | 40/41 | €217,379 | €259,816 | +€42,437 | +19.5% |
| Trade receivables | 40 | €217,379 | €259,816 | +€42,437 | +19.5% |
| Cash at bank and in hand | 54/58 | €54,053 | €28,555 | -€25,498 | -47.2% |
| Deferred charges and accrued income | 490/1 | €94 | - | -€94 | |
| Total equity and liabilities | 10/49 | €521,663 | €535,315 | +€13,653 | +2.6% |
| Equity | 10/15 | -€110,899 | -€98,386 | +€12,513 | +11.3% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €1,634 | €1,634 | = | 0.0% |
| Distributable reserves | 133 | €1,634 | €1,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€242,533 | -€230,020 | +€12,513 | +5.2% |
| Amounts payable | 17/49 | €632,562 | €633,702 | +€1,140 | +0.2% |
| Amounts payable after more than one year | 17 | €39,091 | €39,091 | = | 0.0% |
| Financial debts | 170/4 | €39,091 | €39,091 | = | 0.0% |
| Amounts payable within one year | 42/48 | €593,471 | €594,611 | +€1,140 | +0.2% |
| Trade debts | 44 | €171,427 | €193,738 | +€22,311 | +13.0% |
| Suppliers | 440/4 | €171,427 | €193,738 | +€22,311 | +13.0% |
| Taxes, remuneration and social security | 45 | €74,811 | €53,640 | -€21,170 | -28.3% |
| Taxes | 450/3 | €42,918 | €27,528 | -€15,391 | -35.9% |
| Remuneration and social security | 454/9 | €31,892 | €26,113 | -€5,780 | -18.1% |
| Other amounts payable | 47/48 | €347,233 | €347,233 | = | 0.0% |
| Non-recurring operating income | 76A | €6,436 | - | -€6,436 | |
| Remuneration, social security and pensions | 62 | €398,496 | €413,307 | +€14,811 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,654 | €15,607 | -€1,048 | -6.3% |
| Other operating charges | 640/8 | €4,620 | €2,860 | -€1,761 | -38.1% |
| Gross operating margin | 9900 | €444,471 | €446,558 | +€2,087 | +0.5% |
| Operating profit (loss) | 9901 | €24,701 | €14,785 | -€9,916 | -40.1% |
| Financial income | 75/76B | €4,955 | €247 | -€4,708 | -95.0% |
| Recurring financial income | 75 | €4,955 | €247 | -€4,708 | -95.0% |
| Financial charges | 65/66B | €1,962 | €2,520 | +€558 | +28.4% |
| Recurring financial charges | 65 | €1,962 | €2,520 | +€558 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €27,694 | €12,513 | -€15,182 | -54.8% |
| Income taxes | 67/77 | €149 | - | -€149 | |
| Profit (loss) for the period | 9904 | €27,545 | €12,513 | -€15,032 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,545 | €12,513 | -€15,032 | -54.6% |
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 24 October 2026 via checked.be.