FAT COUSCOUS: 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.
FAT COUSCOUS
Largest movements
- Cash +€13,358
up €13,358 (+74.4%), from €17,949 to €31,306
mainly Trade debts (+€4,809) and Net result for the year (+€4,608)
- Tangible fixed assets -€2,578
down €2,578 (-50.0%), from €5,156 to €2,578
- Trade debts +€4,809
up €4,809 (+749%), from €642 to €5,451
- Profit (loss) carried forward +€4,608
up €4,608, from -€2,307 to €2,300
- Tax, wage and social debts +€1,213
up €1,213 (+18.5%), from €6,563 to €7,776
of which Taxes: +€978
- Gross operating margin +€21,597
up €21,597 (+85.0%), from €25,413 to €47,009
- Staff costs +€7,833
up €7,833 (+25.7%), from €30,522 to €38,356
- Other operating charges -€478
down €478 (-26.5%), from €1,805 to €1,327
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 | €25,350 | €35,979 | +€10,629 | +41.9% |
| Fixed assets | 21/28 | €5,156 | €2,578 | -€2,578 | -50.0% |
| Tangible fixed assets | 22/27 | €5,156 | €2,578 | -€2,578 | -50.0% |
| Plant, machinery and equipment | 23 | €5,156 | €2,578 | -€2,578 | -50.0% |
| Current assets | 29/58 | €20,194 | €33,402 | +€13,207 | +65.4% |
| Stocks and contracts in progress | 3 | €1,062 | €706 | -€356 | -33.5% |
| Stocks | 30/36 | €1,062 | €706 | -€356 | -33.5% |
| Amounts receivable within one year | 40/41 | €1,183 | €1,389 | +€206 | +17.4% |
| Other amounts receivable | 41 | €1,183 | €1,389 | +€206 | +17.4% |
| Cash at bank and in hand | 54/58 | €17,949 | €31,306 | +€13,358 | +74.4% |
| Total equity and liabilities | 10/49 | €25,350 | €35,979 | +€10,629 | +41.9% |
| Equity | 10/15 | €18,145 | €22,752 | +€4,608 | +25.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,307 | €2,300 | +€4,608 | |
| Amounts payable | 17/49 | €7,205 | €13,227 | +€6,022 | +83.6% |
| Amounts payable within one year | 42/48 | €7,205 | €13,227 | +€6,022 | +83.6% |
| Trade debts | 44 | €642 | €5,451 | +€4,809 | +749% |
| Suppliers | 440/4 | €642 | €5,451 | +€4,809 | +749% |
| Taxes, remuneration and social security | 45 | €6,563 | €7,776 | +€1,213 | +18.5% |
| Taxes | 450/3 | €106 | €1,084 | +€978 | +920% |
| Remuneration and social security | 454/9 | €6,457 | €6,692 | +€235 | +3.6% |
| Remuneration, social security and pensions | 62 | €30,522 | €38,356 | +€7,833 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,578 | €2,578 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,805 | €1,327 | -€478 | -26.5% |
| Non-recurring operating charges | 66A | - | €87 | +€87 | |
| Gross operating margin | 9900 | €25,413 | €47,009 | +€21,597 | +85.0% |
| Operating profit (loss) | 9901 | -€9,493 | €4,662 | +€14,154 | |
| Financial charges | 65/66B | €113 | €54 | -€59 | -52.4% |
| Recurring financial charges | 65 | €113 | €54 | -€59 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,606 | €4,608 | +€14,213 | |
| Profit (loss) for the period | 9904 | -€9,606 | €4,608 | +€14,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,606 | €4,608 | +€14,213 |
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 13 October 2026 via checked.be.