COUSSIES: 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.
COUSSIES
Largest movements
- Receivables within one year +€54,946
up €54,946 (+109%), from €50,638 to €105,584
of which Trade receivables: +€51,851
- Cash -€43,782
down €43,782 (-95.7%), from €45,745 to €1,963
mainly Receivables within one year (-€54,946) and Investment in fixed assets (net) (-€29,063)
- Stocks and contracts -€12,542
down €12,542 (-26.4%), from €47,543 to €35,002
- Tangible fixed assets -€11,429
down €11,429 (-4.4%), from €260,254 to €248,825
of which Furniture and vehicles: -€14,480
- Tax, wage and social debts -€14,150
down €14,150 (-62.3%), from €22,712 to €8,562
of which Taxes: -€14,408
- Debts after one year -€11,000
down €11,000 (-4.5%), from €245,750 to €234,750
- Other debts +€6,493
up €6,493 (+88.8%), from €7,312 to €13,805
- Gross operating margin +€10,450
up €10,450 (+14.3%), from €72,881 to €83,330
- Depreciation +€5,600
up €5,600 (+16.2%), from €34,638 to €40,238
- Staff costs +€1,457
up €1,457 (+6.1%), from €23,853 to €25,310
- Financial charges +€1,359
up €1,359 (+13.8%), from €9,848 to €11,207
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 | €413,539 | €400,986 | -€12,553 | -3.0% |
| Fixed assets | 21/28 | €269,611 | €258,437 | -€11,175 | -4.1% |
| Intangible fixed assets | 21 | €7,093 | €7,337 | +€245 | +3.5% |
| Tangible fixed assets | 22/27 | €260,254 | €248,825 | -€11,429 | -4.4% |
| Land and buildings | 22 | €202,135 | €207,918 | +€5,784 | +2.9% |
| Plant, machinery and equipment | 23 | €7,911 | €5,527 | -€2,384 | -30.1% |
| Furniture and vehicles | 24 | €48,116 | €33,636 | -€14,480 | -30.1% |
| Other tangible fixed assets | 26 | €2,093 | €1,744 | -€349 | -16.7% |
| Financial fixed assets | 28 | €2,265 | €2,274 | +€9 | +0.4% |
| Current assets | 29/58 | €143,927 | €142,549 | -€1,378 | -1.0% |
| Stocks and contracts in progress | 3 | €47,543 | €35,002 | -€12,542 | -26.4% |
| Stocks | 30/36 | €47,543 | €35,002 | -€12,542 | -26.4% |
| Amounts receivable within one year | 40/41 | €50,638 | €105,584 | +€54,946 | +109% |
| Trade receivables | 40 | €46,852 | €98,703 | +€51,851 | +111% |
| Other amounts receivable | 41 | €3,786 | €6,881 | +€3,095 | +81.7% |
| Cash at bank and in hand | 54/58 | €45,745 | €1,963 | -€43,782 | -95.7% |
| Total equity and liabilities | 10/49 | €413,539 | €400,986 | -€12,553 | -3.0% |
| Equity | 10/15 | €104,385 | €108,767 | +€4,382 | +4.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €85,245 | €89,245 | +€4,000 | +4.7% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €83,345 | €87,345 | +€4,000 | +4.8% |
| Profit (loss) carried forward | 14 | €140 | €522 | +€382 | +272% |
| Amounts payable | 17/49 | €309,153 | €292,219 | -€16,934 | -5.5% |
| Amounts payable after more than one year | 17 | €245,750 | €234,750 | -€11,000 | -4.5% |
| Financial debts | 170/4 | €245,750 | €234,750 | -€11,000 | -4.5% |
| Amounts payable within one year | 42/48 | €63,404 | €57,469 | -€5,934 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | €11,000 | = | 0.0% |
| Trade debts | 44 | €22,380 | €24,102 | +€1,722 | +7.7% |
| Suppliers | 440/4 | €22,380 | €24,102 | +€1,722 | +7.7% |
| Taxes, remuneration and social security | 45 | €22,712 | €8,562 | -€14,150 | -62.3% |
| Taxes | 450/3 | €17,548 | €3,140 | -€14,408 | -82.1% |
| Remuneration and social security | 454/9 | €5,163 | €5,422 | +€258 | +5.0% |
| Other amounts payable | 47/48 | €7,312 | €13,805 | +€6,493 | +88.8% |
| Remuneration, social security and pensions | 62 | €23,853 | €25,310 | +€1,457 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,638 | €40,238 | +€5,600 | +16.2% |
| Other operating charges | 640/8 | €1,157 | €1,456 | +€299 | +25.8% |
| Gross operating margin | 9900 | €72,881 | €83,330 | +€10,450 | +14.3% |
| Operating profit (loss) | 9901 | €13,233 | €16,326 | +€3,094 | +23.4% |
| Financial income | 75/76B | €335 | €781 | +€446 | +133% |
| Recurring financial income | 75 | €335 | €781 | +€446 | +133% |
| Financial charges | 65/66B | €9,848 | €11,207 | +€1,359 | +13.8% |
| Recurring financial charges | 65 | €9,848 | €11,207 | +€1,359 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €3,720 | €5,900 | +€2,181 | +58.6% |
| Income taxes | 67/77 | €1,268 | €1,519 | +€251 | +19.8% |
| Profit (loss) for the period | 9904 | €2,452 | €4,382 | +€1,930 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,452 | €4,382 | +€1,930 | +78.7% |
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 14 October 2026 via checked.be.