COUSSEMENT: 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.
COUSSEMENT
Largest movements
- Cash +€16,322
up €16,322 (+31.9%), from €51,157 to €67,479
mainly Net result for the year (+€113,257) and Trade debts (+€102,542)
- Tangible fixed assets -€13,185
down €13,185 (-22.5%), from €58,539 to €45,354
of which Furniture and vehicles: -€7,781
- Other debts -€141,685
no longer reported in 2025 (was €141,685)
- Profit (loss) carried forward +€113,257
up €113,257 (+48.2%), from €234,888 to €348,144
- Trade debts +€102,542
up €102,542 (+189%), from €54,257 to €156,799
- Current portion of long-term debt -€67,901
no longer reported in 2025 (was €67,901)
- Gross operating margin +€44,380
up €44,380 (+35.7%), from €124,224 to €168,604
- Taxes +€6,431
up €6,431 (+21.4%), from €30,000 to €36,431
- Depreciation -€4,127
down €4,127 (-19.7%), from €20,996 to €16,869
- Other operating charges -€1,725
down €1,725 (-67.8%), from €2,544 to €818
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 | €607,430 | €617,586 | +€10,156 | +1.7% |
| Fixed assets | 21/28 | €58,539 | €45,354 | -€13,185 | -22.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €58,539 | €45,354 | -€13,185 | -22.5% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €33,535 | €28,131 | -€5,404 | -16.1% |
| Furniture and vehicles | 24 | €25,004 | €17,223 | -€7,781 | -31.1% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €548,891 | €572,232 | +€23,341 | +4.3% |
| Amounts receivable after more than one year | 29 | €1,960 | - | -€1,960 | |
| Other amounts receivable | 291 | €1,960 | - | -€1,960 | |
| Stocks and contracts in progress | 3 | €406,545 | €409,717 | +€3,172 | +0.8% |
| Stocks | 30/36 | €406,545 | €409,717 | +€3,172 | +0.8% |
| Amounts receivable within one year | 40/41 | €89,229 | €95,035 | +€5,806 | +6.5% |
| Trade receivables | 40 | €66,217 | €51,748 | -€14,469 | -21.9% |
| Other amounts receivable | 41 | €23,012 | €43,287 | +€20,275 | +88.1% |
| Cash at bank and in hand | 54/58 | €51,157 | €67,479 | +€16,322 | +31.9% |
| Total equity and liabilities | 10/49 | €607,430 | €617,586 | +€10,156 | +1.7% |
| Equity | 10/15 | €333,442 | €446,699 | +€113,257 | +34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,954 | €79,954 | = | 0.0% |
| Distributable reserves | 133 | €79,954 | €79,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,888 | €348,144 | +€113,257 | +48.2% |
| Amounts payable | 17/49 | €273,988 | €170,887 | -€103,101 | -37.6% |
| Amounts payable within one year | 42/48 | €263,843 | €156,799 | -€107,043 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €67,901 | - | -€67,901 | |
| Trade debts | 44 | €54,257 | €156,799 | +€102,542 | +189% |
| Suppliers | 440/4 | €54,257 | €156,799 | +€102,542 | +189% |
| Other amounts payable | 47/48 | €141,685 | - | -€141,685 | |
| Accrued charges and deferred income | 492/3 | €10,146 | €14,088 | +€3,942 | +38.9% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,996 | €16,869 | -€4,127 | -19.7% |
| Other operating charges | 640/8 | €2,544 | €818 | -€1,725 | -67.8% |
| Gross operating margin | 9900 | €124,224 | €168,604 | +€44,380 | +35.7% |
| Operating profit (loss) | 9901 | €100,684 | €150,917 | +€50,232 | +49.9% |
| Financial income | 75/76B | €303 | €843 | +€540 | +178% |
| Recurring financial income | 75 | €303 | €843 | +€540 | +178% |
| Financial charges | 65/66B | €3,094 | €2,071 | -€1,023 | -33.1% |
| Recurring financial charges | 65 | €3,094 | €2,071 | -€1,023 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €97,894 | €149,688 | +€51,795 | +52.9% |
| Income taxes | 67/77 | €30,000 | €36,431 | +€6,431 | +21.4% |
| Profit (loss) for the period | 9904 | €67,894 | €113,257 | +€45,363 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,894 | €113,257 | +€45,363 | +66.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.