COUSSENS JOOST: 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.
COUSSENS JOOST
Largest movements
- Receivables within one year +€6,678
up €6,678 (+178%), from €3,756 to €10,433
of which Trade receivables: +€5,762
- Cash -€6,590
down €6,590 (-46.1%), from €14,281 to €7,691
mainly Other debts (-€10,958) and Receivables within one year (-€6,678)
- Stocks and contracts -€2,550
down €2,550 (-12.8%), from €19,900 to €17,350
- Tangible fixed assets -€1,350
down €1,350 (-1.7%), from €80,871 to €79,521
of which Land and buildings: -€3,394
- Other debts -€10,958
down €10,958 (-13.3%), from €82,524 to €71,565
- Profit (loss) carried forward +€3,678
up €3,678 (+27.6%), from -€13,328 to -€9,650
- Trade debts +€3,447
up €3,447 (+51.7%), from €6,673 to €10,120
- Gross operating margin +€11,657
up €11,657 (+987%), from €1,181 to €12,838
- Other operating charges +€227
up €227 (+6.5%), from €3,490 to €3,717
- Depreciation +€190
up €190 (+3.9%), from €4,826 to €5,016
- Financial income +€153
up €153 (+1,810%), from €8 to €161
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 | €119,039 | €115,226 | -€3,813 | -3.2% |
| Fixed assets | 21/28 | €81,102 | €79,751 | -€1,350 | -1.7% |
| Tangible fixed assets | 22/27 | €80,871 | €79,521 | -€1,350 | -1.7% |
| Land and buildings | 22 | €77,112 | €73,718 | -€3,394 | -4.4% |
| Plant, machinery and equipment | 23 | €1,424 | €4,122 | +€2,698 | +189% |
| Furniture and vehicles | 24 | €2,335 | €1,680 | -€655 | -28.0% |
| Financial fixed assets | 28 | €231 | €231 | = | 0.0% |
| Current assets | 29/58 | €37,937 | €35,474 | -€2,463 | -6.5% |
| Stocks and contracts in progress | 3 | €19,900 | €17,350 | -€2,550 | -12.8% |
| Stocks | 30/36 | €19,900 | €17,350 | -€2,550 | -12.8% |
| Amounts receivable within one year | 40/41 | €3,756 | €10,433 | +€6,678 | +178% |
| Trade receivables | 40 | €3,368 | €9,130 | +€5,762 | +171% |
| Other amounts receivable | 41 | €387 | €1,304 | +€916 | +236% |
| Cash at bank and in hand | 54/58 | €14,281 | €7,691 | -€6,590 | -46.1% |
| Total equity and liabilities | 10/49 | €119,039 | €115,226 | -€3,813 | -3.2% |
| Equity | 10/15 | €29,263 | €32,941 | +€3,678 | +12.6% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €36,383 | €36,383 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,717 | €6,717 | = | 0.0% |
| Distributable reserves | 133 | €29,666 | €29,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,328 | -€9,650 | +€3,678 | +27.6% |
| Amounts payable | 17/49 | €89,776 | €82,285 | -€7,491 | -8.3% |
| Amounts payable within one year | 42/48 | €89,776 | €82,285 | -€7,491 | -8.3% |
| Trade debts | 44 | €6,673 | €10,120 | +€3,447 | +51.7% |
| Suppliers | 440/4 | €6,673 | €10,120 | +€3,447 | +51.7% |
| Taxes, remuneration and social security | 45 | €580 | €600 | +€20 | +3.5% |
| Taxes | 450/3 | €580 | €600 | +€20 | +3.5% |
| Other amounts payable | 47/48 | €82,524 | €71,565 | -€10,958 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,826 | €5,016 | +€190 | +3.9% |
| Other operating charges | 640/8 | €3,490 | €3,717 | +€227 | +6.5% |
| Gross operating margin | 9900 | €1,181 | €12,838 | +€11,657 | +987% |
| Operating profit (loss) | 9901 | -€7,134 | €4,105 | +€11,240 | |
| Financial income | 75/76B | €8 | €161 | +€153 | +1,810% |
| Recurring financial income | 75 | €8 | €161 | +€153 | +1,810% |
| Financial charges | 65/66B | €288 | €284 | -€5 | -1.6% |
| Recurring financial charges | 65 | €288 | €284 | -€5 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,414 | €3,983 | +€11,397 | |
| Income taxes | 67/77 | €295 | €304 | +€9 | +3.0% |
| Profit (loss) for the period | 9904 | -€7,710 | €3,678 | +€11,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,710 | €3,678 | +€11,388 |
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 23 October 2026 via checked.be.