CUMA DU COSSART: 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.
CUMA DU COSSART
Largest movements
- Tangible fixed assets +€164,862
up €164,862 (+44.6%), from €369,588 to €534,450
of which Furniture and vehicles: +€182,100
- Receivables within one year +€12,606
up €12,606 (+57.9%), from €21,770 to €34,375
of which Trade receivables: +€26,262
- Other debts +€183,137
up €183,137 (+54.3%), from €337,006 to €520,143
- Trade debts +€7,155
up €7,155 (+489%), from €1,465 to €8,620
- Turnover -€128,658
no longer reported in 2026 (was €128,658)
- Purchases and services -€66,431
no longer reported in 2026 (was €66,431)
- Gross operating margin +€5,198
up €5,198 (+8.4%), from €62,227 to €67,425
- Depreciation +€4,028
up €4,028 (+5.8%), from €69,299 to €73,327
- Financial income -€2,205
down €2,205 (-29.5%), from €7,485 to €5,280
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,665 | €581,329 | +€180,664 | +45.1% |
| Fixed assets | 21/28 | €369,588 | €534,450 | +€164,862 | +44.6% |
| Tangible fixed assets | 22/27 | €369,588 | €534,450 | +€164,862 | +44.6% |
| Plant, machinery and equipment | 23 | €228,326 | €211,088 | -€17,238 | -7.5% |
| Furniture and vehicles | 24 | €141,262 | €323,362 | +€182,100 | +129% |
| Current assets | 29/58 | €31,077 | €46,879 | +€15,802 | +50.8% |
| Stocks and contracts in progress | 3 | €200 | €5,543 | +€5,343 | +2,672% |
| Stocks | 30/36 | €200 | €5,543 | +€5,343 | +2,672% |
| Amounts receivable within one year | 40/41 | €21,770 | €34,375 | +€12,606 | +57.9% |
| Trade receivables | 40 | €6,323 | €32,584 | +€26,262 | +415% |
| Other amounts receivable | 41 | €15,447 | €1,791 | -€13,656 | -88.4% |
| Cash at bank and in hand | 54/58 | €8,170 | €5,524 | -€2,646 | -32.4% |
| Deferred charges and accrued income | 490/1 | €936 | €1,436 | +€499 | +53.3% |
| Total equity and liabilities | 10/49 | €400,665 | €581,329 | +€180,664 | +45.1% |
| Equity | 10/15 | €59,075 | €52,507 | -€6,568 | -11.1% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €12,283 | €12,043 | -€240 | -2.0% |
| Tax-exempt reserves | 132 | €423 | €183 | -€240 | -56.7% |
| Distributable reserves | 133 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,931 | €28,883 | -€1,048 | -3.5% |
| Investment grants | 15 | €10,560 | €5,280 | -€5,280 | -50.0% |
| Provisions and deferred taxes | 16 | €106 | €46 | -€60 | -56.7% |
| Deferred taxes | 168 | €106 | €46 | -€60 | -56.7% |
| Amounts payable | 17/49 | €341,484 | €528,776 | +€187,292 | +54.8% |
| Amounts payable within one year | 42/48 | €341,484 | €528,776 | +€187,292 | +54.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,465 | €8,620 | +€7,155 | +489% |
| Suppliers | 440/4 | €1,465 | €8,620 | +€7,155 | +489% |
| Taxes, remuneration and social security | 45 | €3,013 | €13 | -€3,000 | -99.6% |
| Taxes | 450/3 | €13 | €13 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €337,006 | €520,143 | +€183,137 | +54.3% |
| Turnover | 70 | €128,658 | - | -€128,658 | |
| Goods, raw materials, services and sundry goods | 60/61 | €66,431 | - | -€66,431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,299 | €73,327 | +€4,028 | +5.8% |
| Other operating charges | 640/8 | €451 | €515 | +€64 | +14.3% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €62,227 | €67,425 | +€5,198 | +8.4% |
| Operating profit (loss) | 9901 | -€7,523 | -€6,418 | +€1,106 | +14.7% |
| Financial income | 75/76B | €7,485 | €5,280 | -€2,205 | -29.5% |
| Recurring financial income | 75 | €7,485 | €5,280 | -€2,205 | -29.5% |
| Financial charges | 65/66B | €44 | €211 | +€167 | +380% |
| Recurring financial charges | 65 | €44 | €211 | +€167 | +380% |
| Profit (loss) for the period before taxes | 9903 | -€82 | -€1,348 | -€1,266 | -1,552% |
| Transfer from deferred taxes | 780 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€22 | -€1,288 | -€1,266 | -5,868% |
| Transfer from tax-exempt reserves | 789 | €240 | €240 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €218 | -€1,048 | -€1,266 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.