COUSSENS: what changed
Two fiscal 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.
COUSSENS
Largest movements
- Cash +€31
up €31 (+3.2%), from €958 to €989
mainly Net result for the year (+€8,301) and Trade debts (+€163)
- Other debts -€8,433
down €8,433 (-12.7%), from €66,643 to €58,210
- Profit (loss) carried forward +€8,301
up €8,301 (+8.6%), from -€96,064 to -€87,764
- Trade debts +€163
up €163 (+4.8%), from €3,391 to €3,554
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €958 | €989 | +€31 | +3.2% |
| Current assets | 29/58 | €958 | €989 | +€31 | +3.2% |
| Cash at bank and in hand | 54/58 | €958 | €989 | +€31 | +3.2% |
| Total equity and liabilities | 10/49 | €958 | €989 | +€31 | +3.2% |
| Equity | 10/15 | -€70,018 | -€61,718 | +€8,301 | +11.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,454 | €7,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €6,214 | €6,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,064 | -€87,764 | +€8,301 | +8.6% |
| Amounts payable | 17/49 | €70,977 | €62,707 | -€8,270 | -11.7% |
| Amounts payable within one year | 42/48 | €70,033 | €61,763 | -€8,270 | -11.8% |
| Trade debts | 44 | €3,391 | €3,554 | +€163 | +4.8% |
| Suppliers | 440/4 | €3,391 | €3,554 | +€163 | +4.8% |
| Other amounts payable | 47/48 | €66,643 | €58,210 | -€8,433 | -12.7% |
| Accrued charges and deferred income | 492/3 | €944 | €944 | = | 0.0% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €8,629 | €8,556 | -€74 | -0.9% |
| Operating profit (loss) | 9901 | €8,514 | €8,430 | -€85 | -1.0% |
| Financial charges | 65/66B | €123 | €129 | +€6 | +4.9% |
| Recurring financial charges | 65 | €123 | €129 | +€6 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €8,391 | €8,301 | -€91 | -1.1% |
| Profit (loss) for the period | 9904 | €8,391 | €8,301 | -€91 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,391 | €8,301 | -€91 | -1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.