COUSSEMENT AGRI: 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 AGRI
Largest movements
- Cash -€39,086
down €39,086 (-37.9%), from €103,199 to €64,113
mainly Debts after one year (-€18,700) and Investment in fixed assets (net) (-€18,669)
- Receivables within one year +€18,282
up €18,282 (+460%), from €3,978 to €22,260
of which Trade receivables: +€22,260
- Tangible fixed assets +€15,780
up €15,780 (+24.4%), from €64,656 to €80,436
of which Furniture and vehicles: +€16,478
- Intangible fixed assets -€12,670
down €12,670 (-71.0%), from €17,840 to €5,170
- Deferred charges and accrued income +€2,383
up €2,383 (+692%), from €344 to €2,727
- Debts after one year -€18,700
down €18,700 (-40.5%), from €46,218 to €27,518
- Profit (loss) carried forward +€7,826
up €7,826 (+11.2%), from €69,677 to €77,503
- Current portion of long-term debt -€2,410
down €2,410 (-11.4%), from €21,110 to €18,700
- Other debts -€1,909
down €1,909 (-56.4%), from €3,386 to €1,476
- Turnover -€102,782
no longer reported in 2025 (was €102,782)
- Purchases and services -€55,801
no longer reported in 2025 (was €55,801)
- Gross operating margin -€44,402
down €44,402 (-62.1%), from €71,512 to €27,110
- Taxes -€13,837
down €13,837 (-90.9%), from €15,228 to €1,391
- Depreciation -€2,486
down €2,486 (-13.8%), from €18,045 to €15,559
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 | €190,017 | €174,705 | -€15,312 | -8.1% |
| Fixed assets | 21/28 | €82,495 | €85,605 | +€3,110 | +3.8% |
| Intangible fixed assets | 21 | €17,840 | €5,170 | -€12,670 | -71.0% |
| Tangible fixed assets | 22/27 | €64,656 | €80,436 | +€15,780 | +24.4% |
| Land and buildings | 22 | €56,000 | €56,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,325 | €1,628 | -€698 | -30.0% |
| Furniture and vehicles | 24 | €6,331 | €22,808 | +€16,478 | +260% |
| Current assets | 29/58 | €107,522 | €89,100 | -€18,422 | -17.1% |
| Amounts receivable within one year | 40/41 | €3,978 | €22,260 | +€18,282 | +460% |
| Trade receivables | 40 | - | €22,260 | +€22,260 | |
| Other amounts receivable | 41 | €3,978 | - | -€3,978 | |
| Cash at bank and in hand | 54/58 | €103,199 | €64,113 | -€39,086 | -37.9% |
| Deferred charges and accrued income | 490/1 | €344 | €2,727 | +€2,383 | +692% |
| Total equity and liabilities | 10/49 | €190,017 | €174,705 | -€15,312 | -8.1% |
| Equity | 10/15 | €105,137 | €112,963 | +€7,826 | +7.4% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €16,860 | €15,000 | -€1,860 | -11.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,677 | €77,503 | +€7,826 | +11.2% |
| Amounts payable | 17/49 | €84,880 | €61,743 | -€23,138 | -27.3% |
| Amounts payable after more than one year | 17 | €46,218 | €27,518 | -€18,700 | -40.5% |
| Financial debts | 170/4 | €46,218 | €27,518 | -€18,700 | -40.5% |
| Amounts payable within one year | 42/48 | €38,663 | €34,058 | -€4,605 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €21,110 | €18,700 | -€2,410 | -11.4% |
| Trade debts | 44 | €444 | €91 | -€353 | -79.6% |
| Suppliers | 440/4 | €444 | €91 | -€353 | -79.6% |
| Taxes, remuneration and social security | 45 | €13,723 | €13,791 | +€68 | +0.5% |
| Taxes | 450/3 | €13,723 | €13,791 | +€68 | +0.5% |
| Other amounts payable | 47/48 | €3,386 | €1,476 | -€1,909 | -56.4% |
| Accrued charges and deferred income | 492/3 | - | €167 | +€167 | |
| Turnover | 70 | €102,782 | - | -€102,782 | |
| Non-recurring operating income | 76A | €24,532 | - | -€24,532 | |
| Goods, raw materials, services and sundry goods | 60/61 | €55,801 | - | -€55,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,045 | €15,559 | -€2,486 | -13.8% |
| Other operating charges | 640/8 | €1,427 | €240 | -€1,187 | -83.2% |
| Gross operating margin | 9900 | €71,512 | €27,110 | -€44,402 | -62.1% |
| Operating profit (loss) | 9901 | €52,041 | €11,311 | -€40,730 | -78.3% |
| Financial income | 75/76B | €3,041 | €823 | -€2,218 | -72.9% |
| Recurring financial income | 75 | €66 | €823 | +€757 | +1,147% |
| Non-recurring financial income | 76B | €2,975 | - | -€2,975 | |
| Financial charges | 65/66B | €2,767 | €2,917 | +€149 | +5.4% |
| Recurring financial charges | 65 | €2,767 | €2,572 | -€195 | -7.0% |
| Non-recurring financial charges | 66B | - | €344 | +€344 | |
| Profit (loss) for the period before taxes | 9903 | €52,315 | €9,217 | -€43,098 | -82.4% |
| Income taxes | 67/77 | €15,228 | €1,391 | -€13,837 | -90.9% |
| Profit (loss) for the period | 9904 | €37,087 | €7,826 | -€29,261 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,087 | €7,826 | -€29,261 | -78.9% |
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 29 October 2026 via checked.be.