Kouchibouguac: 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.
Kouchibouguac
Largest movements
- Receivables within one year +€135,295
up €135,295 (+279%), from €48,471 to €183,767
of which Trade receivables: +€134,093
- Cash -€60,992
down €60,992 (-91.8%), from €66,464 to €5,473
mainly Receivables within one year (-€135,295) and Trade debts (-€3,402)
- Tangible fixed assets -€10,787
no longer reported in 2025 (was €10,787)
- Other debts +€66,500
up €66,500 (+66.5%), from €100,000 to €166,500
- Trade debts -€3,402
down €3,402 (-22.6%), from €15,081 to €11,679
- Accrued charges and deferred income -€2,203
no longer reported in 2025 (was €2,203)
- Staff costs +€64,557
up €64,557 (+3,289%), from €1,963 to €66,520
- Gross operating margin +€57,792
up €57,792 (+278%), from €20,814 to €78,606
- Other operating charges +€11,004
up €11,004 (+2,067%), from €532 to €11,537
- Depreciation -€5,319
down €5,319 (-93.8%), from €5,672 to €353
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 | €126,885 | €189,239 | +€62,355 | +49.1% |
| Fixed assets | 21/28 | €11,140 | - | -€11,140 | |
| Intangible fixed assets | 21 | €353 | - | -€353 | |
| Tangible fixed assets | 22/27 | €10,787 | - | -€10,787 | |
| Plant, machinery and equipment | 23 | €10,787 | - | -€10,787 | |
| Current assets | 29/58 | €115,745 | €189,239 | +€73,495 | +63.5% |
| Amounts receivable within one year | 40/41 | €48,471 | €183,767 | +€135,295 | +279% |
| Trade receivables | 40 | €48,471 | €182,564 | +€134,093 | +277% |
| Other amounts receivable | 41 | - | €1,202 | +€1,202 | |
| Cash at bank and in hand | 54/58 | €66,464 | €5,473 | -€60,992 | -91.8% |
| Deferred charges and accrued income | 490/1 | €809 | - | -€809 | |
| Total equity and liabilities | 10/49 | €126,885 | €189,239 | +€62,355 | +49.1% |
| Equity | 10/15 | €2,187 | €2,257 | +€70 | +3.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,813 | -€2,743 | +€70 | +2.5% |
| Amounts payable | 17/49 | €124,698 | €186,982 | +€62,285 | +49.9% |
| Amounts payable within one year | 42/48 | €122,495 | €186,982 | +€64,488 | +52.6% |
| Trade debts | 44 | €15,081 | €11,679 | -€3,402 | -22.6% |
| Suppliers | 440/4 | €15,081 | €11,679 | -€3,402 | -22.6% |
| Taxes, remuneration and social security | 45 | €7,413 | €8,803 | +€1,390 | +18.8% |
| Taxes | 450/3 | €5,846 | €5,064 | -€782 | -13.4% |
| Remuneration and social security | 454/9 | €1,567 | €3,739 | +€2,172 | +139% |
| Other amounts payable | 47/48 | €100,000 | €166,500 | +€66,500 | +66.5% |
| Accrued charges and deferred income | 492/3 | €2,203 | - | -€2,203 | |
| Remuneration, social security and pensions | 62 | €1,963 | €66,520 | +€64,557 | +3,289% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,672 | €353 | -€5,319 | -93.8% |
| Other operating charges | 640/8 | €532 | €11,537 | +€11,004 | +2,067% |
| Gross operating margin | 9900 | €20,814 | €78,606 | +€57,792 | +278% |
| Operating profit (loss) | 9901 | €12,647 | €196 | -€12,451 | -98.4% |
| Financial charges | 65/66B | €36 | €36 | = | 0.0% |
| Recurring financial charges | 65 | €36 | €36 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €12,611 | €160 | -€12,451 | -98.7% |
| Income taxes | 67/77 | - | €90 | +€90 | |
| Profit (loss) for the period | 9904 | €12,611 | €70 | -€12,541 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,611 | €70 | -€12,541 | -99.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.