COUSSAERT: 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.
COUSSAERT
Largest movements
- Tangible fixed assets -€140,292
down €140,292 (-10.4%), from €1.3m to €1.2m
of which Land and buildings: -€139,879
- Receivables within one year +€28,039
up €28,039 (+142%), from €19,768 to €47,806
of which Other amounts receivable: +€30,789
- Other debts +€562,434
up €562,434 (+383%), from €146,753 to €709,187
- Reserves -€306,570
down €306,570 (-48.8%), from €628,806 to €322,236
of which Distributable reserves: -€284,759
- Profit (loss) carried forward -€272,102
down €272,102 (-100%), from €272,102 to €0
- Current portion of long-term debt -€74,949
down €74,949 (-75.0%), from €99,996 to €25,047
- Debts after one year -€25,047
down €25,047 (-100%), from €25,047 to €0
- Gross operating margin -€53,760
down €53,760 (-16.7%), from €321,707 to €267,947
- Other operating charges -€13,782
down €13,782 (-30.7%), from €44,945 to €31,163
- Taxes -€9,391
down €9,391 (-23.2%), from €40,437 to €31,046
- Financial charges -€3,995
down €3,995 (-42.7%), from €9,345 to €5,351
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,381,507 | €1,262,638 | -€118,869 | -8.6% |
| Fixed assets | 21/28 | €1,346,068 | €1,205,776 | -€140,292 | -10.4% |
| Tangible fixed assets | 22/27 | €1,346,068 | €1,205,776 | -€140,292 | -10.4% |
| Land and buildings | 22 | €1,345,655 | €1,205,776 | -€139,879 | -10.4% |
| Plant, machinery and equipment | 23 | €412 | €0 | -€412 | -100% |
| Current assets | 29/58 | €35,440 | €56,862 | +€21,422 | +60.4% |
| Amounts receivable within one year | 40/41 | €19,768 | €47,806 | +€28,039 | +142% |
| Trade receivables | 40 | €2,750 | €0 | -€2,750 | -100% |
| Other amounts receivable | 41 | €17,018 | €47,806 | +€30,789 | +181% |
| Cash at bank and in hand | 54/58 | €15,599 | €9,055 | -€6,544 | -42.0% |
| Deferred charges and accrued income | 490/1 | €72 | €0 | -€72 | -100% |
| Total equity and liabilities | 10/49 | €1,381,507 | €1,262,638 | -€118,869 | -8.6% |
| Equity | 10/15 | €938,092 | €359,420 | -€578,672 | -61.7% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €628,806 | €322,236 | -€306,570 | -48.8% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €215,087 | €193,276 | -€21,811 | -10.1% |
| Distributable reserves | 133 | €410,000 | €125,241 | -€284,759 | -69.5% |
| Profit (loss) carried forward | 14 | €272,102 | €0 | -€272,102 | -100% |
| Provisions and deferred taxes | 16 | €101,094 | €89,862 | -€11,233 | -11.1% |
| Deferred taxes | 168 | €101,094 | €89,862 | -€11,233 | -11.1% |
| Amounts payable | 17/49 | €342,321 | €813,356 | +€471,035 | +138% |
| Amounts payable after more than one year | 17 | €25,047 | €0 | -€25,047 | -100% |
| Financial debts | 170/4 | €25,047 | €0 | -€25,047 | -100% |
| Amounts payable within one year | 42/48 | €317,274 | €813,356 | +€496,082 | +156% |
| Current portion of amounts payable after more than one year | 42 | €99,996 | €25,047 | -€74,949 | -75.0% |
| Trade debts | 44 | €62,870 | €73,944 | +€11,074 | +17.6% |
| Suppliers | 440/4 | €62,870 | €73,944 | +€11,074 | +17.6% |
| Taxes, remuneration and social security | 45 | €7,655 | €5,178 | -€2,477 | -32.4% |
| Taxes | 450/3 | €7,655 | €5,178 | -€2,477 | -32.4% |
| Other amounts payable | 47/48 | €146,753 | €709,187 | +€562,434 | +383% |
| Non-recurring operating income | 76A | €666 | €197 | -€469 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,796 | €140,292 | -€504 | -0.4% |
| Other operating charges | 640/8 | €44,945 | €31,163 | -€13,782 | -30.7% |
| Gross operating margin | 9900 | €321,707 | €267,947 | -€53,760 | -16.7% |
| Operating profit (loss) | 9901 | €135,966 | €96,493 | -€39,474 | -29.0% |
| Financial income | 75/76B | €2,085 | €0 | -€2,084 | -100.0% |
| Recurring financial income | 75 | €2,085 | €0 | -€2,084 | -100.0% |
| Financial charges | 65/66B | €9,345 | €5,351 | -€3,995 | -42.7% |
| Recurring financial charges | 65 | €9,345 | €5,351 | -€3,995 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €128,706 | €91,142 | -€37,564 | -29.2% |
| Transfer from deferred taxes | 780 | €11,233 | €11,233 | = | 0.0% |
| Income taxes | 67/77 | €40,437 | €31,046 | -€9,391 | -23.2% |
| Profit (loss) for the period | 9904 | €99,501 | €71,328 | -€28,173 | -28.3% |
| Transfer from tax-exempt reserves | 789 | €21,811 | €21,811 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €121,312 | €93,139 | -€28,173 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.