COUSIN Amaury: 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.
COUSIN Amaury
Largest movements
- Receivables within one year -€79,755
down €79,755 (-60.7%), from €131,452 to €51,697
of which Trade receivables: -€57,471
- Tangible fixed assets +€36,805
up €36,805 (+183%), from €20,087 to €56,892
of which Furniture and vehicles: +€37,196
- Current investments -€18,842
down €18,842 (-8.5%), from €220,650 to €201,807
- Deferred charges and accrued income +€10,656
up €10,656 (+120%), from €8,896 to €19,553
- Cash +€5,797
up €5,797 (+11.1%), from €52,176 to €57,972
mainly Net result for the year (+€110,401) and Receivables within one year (+€79,755)
- Other debts -€47,458
down €47,458 (-30.3%), from €156,882 to €109,423
- Profit (loss) carried forward +€10,401
up €10,401 (+7.6%), from €136,779 to €147,180
- Trade debts -€10,009
down €10,009 (-26.2%), from €38,151 to €28,142
- Gross operating margin +€43,180
up €43,180 (+27.0%), from €159,838 to €203,018
- Staff costs +€11,951
up €11,951 (+23.1%), from €51,760 to €63,711
- Taxes +€5,220
up €5,220 (+53.0%), from €9,855 to €15,076
- Depreciation +€4,831
up €4,831 (+54.5%), from €8,858 to €13,690
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 | €437,396 | €391,185 | -€46,210 | -10.6% |
| Fixed assets | 21/28 | €20,124 | €56,929 | +€36,805 | +183% |
| Tangible fixed assets | 22/27 | €20,087 | €56,892 | +€36,805 | +183% |
| Plant, machinery and equipment | 23 | €4,894 | €4,502 | -€392 | -8.0% |
| Furniture and vehicles | 24 | €15,193 | €52,390 | +€37,196 | +245% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €417,271 | €334,256 | -€83,015 | -19.9% |
| Stocks and contracts in progress | 3 | €4,097 | €3,227 | -€871 | -21.2% |
| Stocks | 30/36 | €4,097 | €3,227 | -€871 | -21.2% |
| Amounts receivable within one year | 40/41 | €131,452 | €51,697 | -€79,755 | -60.7% |
| Trade receivables | 40 | €98,844 | €41,372 | -€57,471 | -58.1% |
| Other amounts receivable | 41 | €32,608 | €10,324 | -€22,284 | -68.3% |
| Current investments | 50/53 | €220,650 | €201,807 | -€18,842 | -8.5% |
| Cash at bank and in hand | 54/58 | €52,176 | €57,972 | +€5,797 | +11.1% |
| Deferred charges and accrued income | 490/1 | €8,896 | €19,553 | +€10,656 | +120% |
| Total equity and liabilities | 10/49 | €437,396 | €391,185 | -€46,210 | -10.6% |
| Equity | 10/15 | €185,449 | €195,850 | +€10,401 | +5.6% |
| Contributions | 10/11 | €43,500 | €43,500 | = | 0.0% |
| Reserves | 13 | €5,170 | €5,170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,350 | €4,350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,350 | €4,350 | = | 0.0% |
| Distributable reserves | 133 | €820 | €820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,779 | €147,180 | +€10,401 | +7.6% |
| Amounts payable | 17/49 | €251,947 | €195,336 | -€56,611 | -22.5% |
| Amounts payable within one year | 42/48 | €251,947 | €195,336 | -€56,611 | -22.5% |
| Trade debts | 44 | €38,151 | €28,142 | -€10,009 | -26.2% |
| Suppliers | 440/4 | €38,151 | €28,142 | -€10,009 | -26.2% |
| Taxes, remuneration and social security | 45 | €56,914 | €57,770 | +€856 | +1.5% |
| Taxes | 450/3 | €42,296 | €46,489 | +€4,193 | +9.9% |
| Remuneration and social security | 454/9 | €14,619 | €11,281 | -€3,337 | -22.8% |
| Other amounts payable | 47/48 | €156,882 | €109,423 | -€47,458 | -30.3% |
| Remuneration, social security and pensions | 62 | €51,760 | €63,711 | +€11,951 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,858 | €13,690 | +€4,831 | +54.5% |
| Other operating charges | 640/8 | €2,711 | €1,456 | -€1,255 | -46.3% |
| Gross operating margin | 9900 | €159,838 | €203,018 | +€43,180 | +27.0% |
| Operating profit (loss) | 9901 | €96,509 | €124,162 | +€27,653 | +28.7% |
| Financial income | 75/76B | €593 | €1,766 | +€1,173 | +198% |
| Recurring financial income | 75 | €593 | €1,766 | +€1,173 | +198% |
| Financial charges | 65/66B | €516 | €451 | -€65 | -12.5% |
| Recurring financial charges | 65 | €516 | €451 | -€65 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €96,586 | €125,476 | +€28,891 | +29.9% |
| Income taxes | 67/77 | €9,855 | €15,076 | +€5,220 | +53.0% |
| Profit (loss) for the period | 9904 | €86,730 | €110,401 | +€23,670 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,730 | €110,401 | +€23,670 | +27.3% |
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.