DR COUSSEMENT BERNARD: 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.
DR COUSSEMENT BERNARD
Largest movements
- Tangible fixed assets -€6,413
down €6,413 (-20.0%), from €31,998 to €25,585
of which Land and buildings: -€6,607
- Cash -€2,341
down €2,341 (-3.5%), from €66,635 to €64,294
mainly Contributions, distributions and other (-€110,000) and Debts after one year (-€6,667)
- Debts after one year -€6,667
down €6,667 (-19.0%), from €34,999 to €28,333
- Gross operating margin -€11,515
down €11,515 (-6.9%), from €167,528 to €156,013
- Taxes -€2,464
down €2,464 (-7.0%), from €35,392 to €32,929
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 | €205,208 | €196,334 | -€8,874 | -4.3% |
| Fixed assets | 21/28 | €31,998 | €25,585 | -€6,413 | -20.0% |
| Tangible fixed assets | 22/27 | €31,998 | €25,585 | -€6,413 | -20.0% |
| Land and buildings | 22 | €28,720 | €22,113 | -€6,607 | -23.0% |
| Plant, machinery and equipment | 23 | €3,178 | €3,472 | +€295 | +9.3% |
| Furniture and vehicles | 24 | €100 | - | -€100 | |
| Current assets | 29/58 | €173,210 | €170,749 | -€2,461 | -1.4% |
| Amounts receivable within one year | 40/41 | €4,530 | €4,427 | -€103 | -2.3% |
| Trade receivables | 40 | €3,957 | €1,155 | -€2,802 | -70.8% |
| Other amounts receivable | 41 | €573 | €3,272 | +€2,699 | +471% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,635 | €64,294 | -€2,341 | -3.5% |
| Deferred charges and accrued income | 490/1 | €2,045 | €2,028 | -€17 | -0.8% |
| Total equity and liabilities | 10/49 | €205,208 | €196,334 | -€8,874 | -4.3% |
| Equity | 10/15 | €20,520 | €21,115 | +€594 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60 | €655 | +€594 | +982% |
| Amounts payable | 17/49 | €184,688 | €175,219 | -€9,468 | -5.1% |
| Amounts payable after more than one year | 17 | €34,999 | €28,333 | -€6,667 | -19.0% |
| Financial debts | 170/4 | €34,999 | €28,333 | -€6,667 | -19.0% |
| Amounts payable within one year | 42/48 | €146,716 | €144,403 | -€2,313 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €8,334 | €6,667 | -€1,667 | -20.0% |
| Trade debts | 44 | €354 | €1,159 | +€805 | +228% |
| Suppliers | 440/4 | €354 | €1,159 | +€805 | +228% |
| Taxes, remuneration and social security | 45 | €3,407 | €2,700 | -€707 | -20.8% |
| Taxes | 450/3 | €3,407 | €2,700 | -€707 | -20.8% |
| Other amounts payable | 47/48 | €134,621 | €133,877 | -€744 | -0.6% |
| Accrued charges and deferred income | 492/3 | €2,972 | €2,484 | -€488 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,462 | €8,138 | -€324 | -3.8% |
| Other operating charges | 640/8 | €2,006 | €2,003 | -€3 | -0.1% |
| Gross operating margin | 9900 | €167,528 | €156,013 | -€11,515 | -6.9% |
| Operating profit (loss) | 9901 | €157,060 | €145,872 | -€11,188 | -7.1% |
| Financial income | 75/76B | €3,218 | €2,095 | -€1,123 | -34.9% |
| Recurring financial income | 75 | €3,218 | €2,095 | -€1,123 | -34.9% |
| Financial charges | 65/66B | €4,725 | €4,444 | -€282 | -6.0% |
| Recurring financial charges | 65 | €4,725 | €4,444 | -€282 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €155,553 | €143,523 | -€12,030 | -7.7% |
| Income taxes | 67/77 | €35,392 | €32,929 | -€2,464 | -7.0% |
| Profit (loss) for the period | 9904 | €120,160 | €110,594 | -€9,566 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,160 | €110,594 | -€9,566 | -8.0% |
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 24 October 2026 via checked.be.