HOSSAIN COUTURE: 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.
HOSSAIN COUTURE
Largest movements
- Receivables within one year -€1,748
down €1,748 (-58.1%), from €3,011 to €1,263
of which Trade receivables: -€2,515
- Tangible fixed assets -€330
down €330 (-43.6%), from €757 to €427
- Cash -€313
down €313 (-15.3%), from €2,050 to €1,737
mainly Net result for the year (-€7,264) and Trade debts (-€1,779)
- Deferred charges and accrued income +€104
new in 2024: €104
- Tax, wage and social debts +€8,215
up €8,215 (+76.1%), from €10,799 to €19,014
of which Remuneration and social security: +€7,630
- Profit (loss) carried forward -€7,264
down €7,264 (-45.5%), from -€15,970 to -€23,234
- Trade debts -€1,779
down €1,779 (-51.1%), from €3,479 to €1,699
- Other debts -€1,459
down €1,459 (-32.3%), from €4,511 to €3,052
- Gross operating margin +€8,863
up €8,863 (+57.2%), from -€15,489 to -€6,626
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,819 | €3,531 | -€2,287 | -39.3% |
| Fixed assets | 21/28 | €757 | €427 | -€330 | -43.6% |
| Tangible fixed assets | 22/27 | €757 | €427 | -€330 | -43.6% |
| Plant, machinery and equipment | 23 | €757 | €427 | -€330 | -43.6% |
| Current assets | 29/58 | €5,061 | €3,104 | -€1,957 | -38.7% |
| Amounts receivable within one year | 40/41 | €3,011 | €1,263 | -€1,748 | -58.1% |
| Trade receivables | 40 | €3,011 | €496 | -€2,515 | -83.5% |
| Other amounts receivable | 41 | - | €767 | +€767 | |
| Cash at bank and in hand | 54/58 | €2,050 | €1,737 | -€313 | -15.3% |
| Deferred charges and accrued income | 490/1 | - | €104 | +€104 | |
| Total equity and liabilities | 10/49 | €5,819 | €3,531 | -€2,287 | -39.3% |
| Equity | 10/15 | -€12,970 | -€20,234 | -€7,264 | -56.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,970 | -€23,234 | -€7,264 | -45.5% |
| Amounts payable | 17/49 | €18,789 | €23,766 | +€4,977 | +26.5% |
| Amounts payable within one year | 42/48 | €18,789 | €23,766 | +€4,977 | +26.5% |
| Trade debts | 44 | €3,479 | €1,699 | -€1,779 | -51.1% |
| Suppliers | 440/4 | €3,479 | €1,699 | -€1,779 | -51.1% |
| Taxes, remuneration and social security | 45 | €10,799 | €19,014 | +€8,215 | +76.1% |
| Taxes | 450/3 | €469 | €1,054 | +€585 | +125% |
| Remuneration and social security | 454/9 | €10,330 | €17,960 | +€7,630 | +73.9% |
| Other amounts payable | 47/48 | €4,511 | €3,052 | -€1,459 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €330 | +€97 | +41.5% |
| Gross operating margin | 9900 | -€15,489 | -€6,626 | +€8,863 | +57.2% |
| Operating profit (loss) | 9901 | -€15,722 | -€6,956 | +€8,766 | +55.8% |
| Financial charges | 65/66B | €248 | €308 | +€60 | +24.3% |
| Recurring financial charges | 65 | €248 | €308 | +€60 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,970 | -€7,264 | +€8,706 | +54.5% |
| Profit (loss) for the period | 9904 | -€15,970 | -€7,264 | +€8,706 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,970 | -€7,264 | +€8,706 | +54.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.