COUSIN JUAN: 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 JUAN
Largest movements
- Cash +€32,862
up €32,862 (+66.2%), from €49,608 to €82,470
mainly Receivables within one year (+€28,465) and Other debts (+€21,308)
- Receivables within one year -€28,465
down €28,465 (-39.9%), from €71,410 to €42,945
of which Trade receivables: -€30,845
- Deferred charges and accrued income +€9,224
up €9,224 (+73.5%), from €12,557 to €21,781
- Tangible fixed assets -€6,611
down €6,611 (-90.7%), from €7,291 to €680
of which Furniture and vehicles: -€6,586
- Other debts +€21,308
up €21,308, from €0 to €21,308
- Trade debts -€13,997
down €13,997 (-96.8%), from €14,453 to €456
- Reserves -€2,564
down €2,564 (-2.4%), from €108,109 to €105,545
- Gross operating margin -€4,054
down €4,054 (-9.4%), from €42,975 to €38,920
- Depreciation -€3,110
down €3,110 (-81.4%), from €3,820 to €710
- Staff costs +€2,476
up €2,476 (+26.2%), from €9,460 to €11,936
- Taxes -€2,137
down €2,137 (-25.0%), from €8,556 to €6,419
- Other operating charges -€1,347
down €1,347 (-59.9%), from €2,248 to €901
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 | €141,867 | €148,875 | +€7,009 | +4.9% |
| Fixed assets | 21/28 | €8,291 | €1,680 | -€6,611 | -79.7% |
| Tangible fixed assets | 22/27 | €7,291 | €680 | -€6,611 | -90.7% |
| Plant, machinery and equipment | 23 | €25 | €0 | -€25 | -100% |
| Furniture and vehicles | 24 | €7,266 | €680 | -€6,586 | -90.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €133,576 | €147,196 | +€13,620 | +10.2% |
| Amounts receivable within one year | 40/41 | €71,410 | €42,945 | -€28,465 | -39.9% |
| Trade receivables | 40 | €32,765 | €1,920 | -€30,845 | -94.1% |
| Other amounts receivable | 41 | €38,645 | €41,025 | +€2,380 | +6.2% |
| Cash at bank and in hand | 54/58 | €49,608 | €82,470 | +€32,862 | +66.2% |
| Deferred charges and accrued income | 490/1 | €12,557 | €21,781 | +€9,224 | +73.5% |
| Total equity and liabilities | 10/49 | €141,867 | €148,875 | +€7,009 | +4.9% |
| Equity | 10/15 | €114,309 | €111,745 | -€2,564 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,109 | €105,545 | -€2,564 | -2.4% |
| Distributable reserves | 133 | €108,109 | €105,545 | -€2,564 | -2.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,558 | €37,131 | +€9,573 | +34.7% |
| Amounts payable within one year | 42/48 | €27,558 | €37,131 | +€9,573 | +34.7% |
| Financial debts | 43 | €7,598 | €8,698 | +€1,100 | +14.5% |
| Credit institutions | 430/8 | €7,598 | €8,698 | +€1,100 | +14.5% |
| Trade debts | 44 | €14,453 | €456 | -€13,997 | -96.8% |
| Suppliers | 440/4 | €14,453 | €456 | -€13,997 | -96.8% |
| Taxes, remuneration and social security | 45 | €5,506 | €6,668 | +€1,162 | +21.1% |
| Taxes | 450/3 | €5,286 | €6,340 | +€1,054 | +19.9% |
| Remuneration and social security | 454/9 | €221 | €329 | +€108 | +48.9% |
| Other amounts payable | 47/48 | €0 | €21,308 | +€21,308 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €28,366 | +€28,366 | |
| Remuneration, social security and pensions | 62 | €9,460 | €11,936 | +€2,476 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,820 | €710 | -€3,110 | -81.4% |
| Other operating charges | 640/8 | €2,248 | €901 | -€1,347 | -59.9% |
| Gross operating margin | 9900 | €42,975 | €38,920 | -€4,054 | -9.4% |
| Operating profit (loss) | 9901 | €27,447 | €25,374 | -€2,073 | -7.6% |
| Financial income | 75/76B | €1,088 | €1,246 | +€159 | +14.6% |
| Recurring financial income | 75 | €1,088 | €1,246 | +€159 | +14.6% |
| Financial charges | 65/66B | €566 | €1,457 | +€891 | +157% |
| Recurring financial charges | 65 | €566 | €1,457 | +€891 | +157% |
| Profit (loss) for the period before taxes | 9903 | €27,969 | €25,163 | -€2,806 | -10.0% |
| Income taxes | 67/77 | €8,556 | €6,419 | -€2,137 | -25.0% |
| Profit (loss) for the period | 9904 | €19,413 | €18,744 | -€668 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,413 | €18,744 | -€668 | -3.4% |
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 31 October 2026 via checked.be.