ISABELLE KOUASSI AFFOUE & CO: 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.
ISABELLE KOUASSI AFFOUE & CO
Largest movements
- Tangible fixed assets -€3,625
down €3,625 (-66.1%), from €5,482 to €1,857
- Receivables within one year +€1,094
up €1,094 (+1.7%), from €65,326 to €66,420
of which Other amounts receivable: +€10,032
- Cash -€963
down €963 (-97.6%), from €987 to €23
mainly Debts after one year (-€1,648) and Current portion of long-term debt (-€1,573)
- Debts after one year -€1,648
no longer reported in 2025 (was €1,648)
- Current portion of long-term debt -€1,573
down €1,573 (-48.8%), from €3,221 to €1,648
- Short-term financial debts -€1,549
no longer reported in 2025 (was €1,549)
- Turnover -€21,671
down €21,671 (-44.4%), from €48,810 to €27,138
- Gross operating margin -€16,688
down €16,688 (-80.4%), from €20,769 to €4,080
- Taxes -€4,712
down €4,712 (-78.1%), from €6,032 to €1,321
- Purchases and services -€2,939
down €2,939 (-9.7%), from €30,243 to €27,304
- Depreciation -€2,784
down €2,784 (-43.4%), from €6,409 to €3,625
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 | €78,504 | €74,932 | -€3,573 | -4.6% |
| Fixed assets | 21/28 | €5,880 | €2,255 | -€3,625 | -61.6% |
| Tangible fixed assets | 22/27 | €5,482 | €1,857 | -€3,625 | -66.1% |
| Furniture and vehicles | 24 | €5,482 | €1,857 | -€3,625 | -66.1% |
| Financial fixed assets | 28 | €398 | €398 | = | 0.0% |
| Current assets | 29/58 | €72,624 | €72,676 | +€52 | +0.1% |
| Amounts receivable after more than one year | 29 | €6,150 | €6,150 | = | 0.0% |
| Trade receivables | 290 | €6,150 | €6,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,326 | €66,420 | +€1,094 | +1.7% |
| Trade receivables | 40 | €14,461 | €5,523 | -€8,938 | -61.8% |
| Other amounts receivable | 41 | €50,865 | €60,897 | +€10,032 | +19.7% |
| Cash at bank and in hand | 54/58 | €987 | €23 | -€963 | -97.6% |
| Deferred charges and accrued income | 490/1 | €162 | €83 | -€79 | -48.7% |
| Total equity and liabilities | 10/49 | €78,504 | €74,932 | -€3,573 | -4.6% |
| Equity | 10/15 | €68,902 | €69,097 | +€195 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,360 | €31,360 | = | 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% |
| Distributable reserves | 133 | €29,500 | €29,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,342 | €31,537 | +€195 | +0.6% |
| Amounts payable | 17/49 | €9,602 | €5,834 | -€3,768 | -39.2% |
| Amounts payable after more than one year | 17 | €1,648 | - | -€1,648 | |
| Financial debts | 170/4 | €1,648 | - | -€1,648 | |
| Amounts payable within one year | 42/48 | €7,954 | €5,834 | -€2,119 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €3,221 | €1,648 | -€1,573 | -48.8% |
| Financial debts | 43 | €1,549 | - | -€1,549 | |
| Credit institutions | 430/8 | €1,549 | - | -€1,549 | |
| Trade debts | 44 | €1,877 | €2,530 | +€652 | +34.7% |
| Suppliers | 440/4 | €1,877 | €2,530 | +€652 | +34.7% |
| Taxes, remuneration and social security | 45 | €1,306 | €1,656 | +€350 | +26.8% |
| Taxes | 450/3 | €1,306 | €1,656 | +€350 | +26.8% |
| Turnover | 70 | €48,810 | €27,138 | -€21,671 | -44.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €30,243 | €27,304 | -€2,939 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,409 | €3,625 | -€2,784 | -43.4% |
| Other operating charges | 640/8 | €847 | €1,120 | +€274 | +32.3% |
| Gross operating margin | 9900 | €20,769 | €4,080 | -€16,688 | -80.4% |
| Operating profit (loss) | 9901 | €13,513 | -€665 | -€14,178 | |
| Financial income | 75/76B | €2,854 | €3,033 | +€179 | +6.3% |
| Recurring financial income | 75 | €2,854 | €3,033 | +€179 | +6.3% |
| Financial charges | 65/66B | €963 | €853 | -€110 | -11.4% |
| Recurring financial charges | 65 | €963 | €853 | -€110 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €15,405 | €1,516 | -€13,889 | -90.2% |
| Income taxes | 67/77 | €6,032 | €1,321 | -€4,712 | -78.1% |
| Profit (loss) for the period | 9904 | €9,373 | €195 | -€9,177 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,373 | €195 | -€9,177 | -97.9% |
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 28 October 2026 via checked.be.