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
- Current investments -€54,873
down €54,873 (-57.7%), from €95,050 to €40,177
- Cash +€16,933
up €16,933 (+76.0%), from €22,273 to €39,206
mainly Current investments (+€54,873) and Depreciation (+€21,942)
- Receivables within one year +€6,741
up €6,741 (+53.9%), from €12,508 to €19,249
of which Other amounts receivable: +€9,000
- Stocks and contracts +€6,621
up €6,621 (+77.3%), from €8,566 to €15,187
- Debts after one year -€20,282
no longer reported in 2025 (was €20,282)
- Reserves -€6,946
down €6,946 (-3.3%), from €210,803 to €203,857
- Other debts +€5,966
up €5,966 (+6.3%), from €94,566 to €100,532
- Gross operating margin -€16,774
down €16,774 (-22.7%), from €73,748 to €56,974
- Taxes -€3,772
down €3,772 (-41.1%), from €9,175 to €5,403
- Depreciation +€1,752
up €1,752 (+8.7%), from €20,190 to €21,942
- Other operating charges -€1,126
down €1,126 (-13.6%), from €8,269 to €7,143
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 | €440,172 | €412,796 | -€27,376 | -6.2% |
| Fixed assets | 21/28 | €300,572 | €297,724 | -€2,848 | -0.9% |
| Tangible fixed assets | 22/27 | €300,239 | €297,391 | -€2,848 | -0.9% |
| Land and buildings | 22 | €296,930 | €278,051 | -€18,879 | -6.4% |
| Plant, machinery and equipment | 23 | €3,309 | €1,999 | -€1,310 | -39.6% |
| Furniture and vehicles | 24 | - | €17,342 | +€17,342 | |
| Financial fixed assets | 28 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €139,600 | €115,072 | -€24,528 | -17.6% |
| Stocks and contracts in progress | 3 | €8,566 | €15,187 | +€6,621 | +77.3% |
| Stocks | 30/36 | €8,566 | €15,187 | +€6,621 | +77.3% |
| Amounts receivable within one year | 40/41 | €12,508 | €19,249 | +€6,741 | +53.9% |
| Trade receivables | 40 | €12,508 | €10,249 | -€2,259 | -18.1% |
| Other amounts receivable | 41 | - | €9,000 | +€9,000 | |
| Current investments | 50/53 | €95,050 | €40,177 | -€54,873 | -57.7% |
| Cash at bank and in hand | 54/58 | €22,273 | €39,206 | +€16,933 | +76.0% |
| Deferred charges and accrued income | 490/1 | €1,201 | €1,252 | +€51 | +4.2% |
| Total equity and liabilities | 10/49 | €440,172 | €412,796 | -€27,376 | -6.2% |
| Equity | 10/15 | €286,130 | €279,527 | -€6,603 | -2.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €210,803 | €203,857 | -€6,946 | -3.3% |
| Distributable reserves | 133 | €210,803 | €203,857 | -€6,946 | -3.3% |
| Profit (loss) carried forward | 14 | €327 | €670 | +€343 | +105% |
| Provisions and deferred taxes | 16 | €1,500 | €750 | -€750 | -50.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €750 | -€750 | -50.0% |
| Other liabilities and charges | 164/5 | €1,500 | €750 | -€750 | -50.0% |
| Amounts payable | 17/49 | €152,542 | €132,519 | -€20,023 | -13.1% |
| Amounts payable after more than one year | 17 | €20,282 | - | -€20,282 | |
| Financial debts | 170/4 | €20,282 | - | -€20,282 | |
| Amounts payable within one year | 42/48 | €132,260 | €132,519 | +€259 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €20,140 | €20,282 | +€142 | +0.7% |
| Trade debts | 44 | €5,057 | €3,524 | -€1,533 | -30.3% |
| Suppliers | 440/4 | €5,057 | €3,524 | -€1,533 | -30.3% |
| Taxes, remuneration and social security | 45 | €12,497 | €8,180 | -€4,316 | -34.5% |
| Taxes | 450/3 | €12,497 | €8,180 | -€4,316 | -34.5% |
| Other amounts payable | 47/48 | €94,566 | €100,532 | +€5,966 | +6.3% |
| Non-recurring operating income | 76A | - | €385 | +€385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,190 | €21,942 | +€1,752 | +8.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€300 | -€750 | -€450 | -150% |
| Other operating charges | 640/8 | €8,269 | €7,143 | -€1,126 | -13.6% |
| Gross operating margin | 9900 | €73,748 | €56,974 | -€16,774 | -22.7% |
| Operating profit (loss) | 9901 | €45,589 | €28,639 | -€16,950 | -37.2% |
| Financial income | 75/76B | €69 | €182 | +€113 | +164% |
| Recurring financial income | 75 | €69 | €182 | +€113 | +164% |
| Financial charges | 65/66B | €8,053 | €8,008 | -€44 | -0.5% |
| Recurring financial charges | 65 | €8,053 | €8,008 | -€44 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €37,605 | €20,812 | -€16,793 | -44.7% |
| Income taxes | 67/77 | €9,175 | €5,403 | -€3,772 | -41.1% |
| Profit (loss) for the period | 9904 | €28,430 | €15,409 | -€13,020 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,430 | €15,409 | -€13,020 | -45.8% |
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.