COUSSEMENT DRUK: 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 DRUK
Largest movements
- Tangible fixed assets -€14,498
down €14,498 (-32.8%), from €44,250 to €29,752
of which Plant, machinery and equipment: -€14,498
- Receivables within one year +€14,091
up €14,091 (+40.4%), from €34,915 to €49,007
of which Other amounts receivable: +€17,887
- Cash +€5,861
up €5,861 (+1,622%), from €361 to €6,222
mainly Other debts (+€44,510) and Net result for the year (+€38,502)
- Current portion of long-term debt -€59,336
down €59,336 (-100%), from €59,336 to €0
- Other debts +€44,510
up €44,510 (+55.6%), from €80,046 to €124,557
- Debts after one year +€30,204
up €30,204 (+47.8%), from €63,133 to €93,338
- Trade debts -€13,284
down €13,284 (-34.1%), from €38,933 to €25,649
- Tax, wage and social debts +€6,984
up €6,984 (+38.9%), from €17,933 to €24,917
of which Taxes: +€7,184
- Gross operating margin +€7,764
up €7,764 (+11.6%), from €66,939 to €74,703
- Other operating charges -€4,560
down €4,560 (-85.1%), from €5,357 to €798
- Taxes +€2,433
up €2,433 (+14.7%), from €16,594 to €19,027
- Financial charges +€2,007
up €2,007 (+111%), from €1,804 to €3,811
- Financial income +€1,478
up €1,478 (+326%), from €454 to €1,932
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 | €383,932 | €389,936 | +€6,004 | +1.6% |
| Fixed assets | 21/28 | €348,250 | €333,752 | -€14,498 | -4.2% |
| Tangible fixed assets | 22/27 | €44,250 | €29,752 | -€14,498 | -32.8% |
| Plant, machinery and equipment | 23 | €42,990 | €28,492 | -€14,498 | -33.7% |
| Other tangible fixed assets | 26 | €1,260 | €1,260 | = | 0.0% |
| Financial fixed assets | 28 | €304,000 | €304,000 | = | 0.0% |
| Current assets | 29/58 | €35,682 | €56,184 | +€20,502 | +57.5% |
| Amounts receivable within one year | 40/41 | €34,915 | €49,007 | +€14,091 | +40.4% |
| Trade receivables | 40 | €34,911 | €31,116 | -€3,795 | -10.9% |
| Other amounts receivable | 41 | €4 | €17,890 | +€17,887 | +473,193% |
| Cash at bank and in hand | 54/58 | €361 | €6,222 | +€5,861 | +1,622% |
| Deferred charges and accrued income | 490/1 | €406 | €955 | +€550 | +135% |
| Total equity and liabilities | 10/49 | €383,932 | €389,936 | +€6,004 | +1.6% |
| Equity | 10/15 | €112,503 | €107,785 | -€4,719 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,903 | €89,185 | -€4,719 | -5.0% |
| Tax-exempt reserves | 132 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €91,503 | €86,785 | -€4,719 | -5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €271,428 | €282,151 | +€10,723 | +4.0% |
| Amounts payable after more than one year | 17 | €63,133 | €93,338 | +€30,204 | +47.8% |
| Financial debts | 170/4 | €63,133 | €93,338 | +€30,204 | +47.8% |
| Amounts payable within one year | 42/48 | €208,295 | €187,903 | -€20,391 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €59,336 | €0 | -€59,336 | -100% |
| Financial debts | 43 | €12,047 | €12,781 | +€734 | +6.1% |
| Credit institutions | 430/8 | €12,047 | €12,781 | +€734 | +6.1% |
| Trade debts | 44 | €38,933 | €25,649 | -€13,284 | -34.1% |
| Suppliers | 440/4 | €38,933 | €25,649 | -€13,284 | -34.1% |
| Taxes, remuneration and social security | 45 | €17,933 | €24,917 | +€6,984 | +38.9% |
| Taxes | 450/3 | €17,733 | €24,917 | +€7,184 | +40.5% |
| Remuneration and social security | 454/9 | €200 | €0 | -€200 | -100% |
| Other amounts payable | 47/48 | €80,046 | €124,557 | +€44,510 | +55.6% |
| Accrued charges and deferred income | 492/3 | €0 | €910 | +€910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,614 | €14,498 | +€884 | +6.5% |
| Other operating charges | 640/8 | €5,357 | €798 | -€4,560 | -85.1% |
| Gross operating margin | 9900 | €66,939 | €74,703 | +€7,764 | +11.6% |
| Operating profit (loss) | 9901 | €47,967 | €59,408 | +€11,440 | +23.8% |
| Financial income | 75/76B | €454 | €1,932 | +€1,478 | +326% |
| Recurring financial income | 75 | €454 | €1,932 | +€1,478 | +326% |
| Financial charges | 65/66B | €1,804 | €3,811 | +€2,007 | +111% |
| Recurring financial charges | 65 | €1,804 | €3,811 | +€2,007 | +111% |
| Profit (loss) for the period before taxes | 9903 | €46,617 | €57,529 | +€10,911 | +23.4% |
| Income taxes | 67/77 | €16,594 | €19,027 | +€2,433 | +14.7% |
| Profit (loss) for the period | 9904 | €30,023 | €38,502 | +€8,478 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,023 | €38,502 | +€8,478 | +28.2% |
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 19 October 2026 via checked.be.