KOUSSY: 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.
KOUSSY
Largest movements
- Receivables within one year +€15,510
up €15,510 (+129.5%), from €11,977 to €27,487
of which Trade receivables: +€15,510
- Tangible fixed assets -€6,033
down €6,033 (-24.4%), from €24,760 to €18,727
- Trade debts +€18,750
new in 2025: €18,750
- Other debts -€10,443
down €10,443 (-31.1%), from €33,621 to €23,178
- Tax, wage and social debts +€960
up €960 (+73.0%), from €1,314 to €2,274
of which Taxes: +€960
- Purchases and services +€25,016
up €25,016 (+108.6%), from €23,035 to €48,051
- Turnover +€24,619
up €24,619 (+82.9%), from €29,691 to €54,311
- Depreciation +€628
up €628 (+11.6%), from €5,406 to €6,033
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.
Cash bridge derived
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 | €37,228 | €46,651 | +€9,422 | +25.3% |
| Fixed assets | 21/28 | €24,760 | €18,727 | -€6,033 | -24.4% |
| Tangible fixed assets | 22/27 | €24,760 | €18,727 | -€6,033 | -24.4% |
| Furniture and vehicles | 24 | €24,760 | €18,727 | -€6,033 | -24.4% |
| Current assets | 29/58 | €12,469 | €27,924 | +€15,455 | +124.0% |
| Amounts receivable within one year | 40/41 | €11,977 | €27,487 | +€15,510 | +129.5% |
| Trade receivables | 40 | €8,066 | €23,576 | +€15,510 | +192.3% |
| Other amounts receivable | 41 | €3,911 | €3,911 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €492 | €100 | -€391 | -79.6% |
| Deferred charges and accrued income | 490/1 | - | €337 | +€337 | |
| Total equity and liabilities | 10/49 | €37,228 | €46,651 | +€9,422 | +25.3% |
| Equity | 10/15 | €2,294 | €2,450 | +€156 | +6.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €794 | €950 | +€156 | +19.7% |
| Amounts payable | 17/49 | €34,935 | €44,201 | +€9,266 | +26.5% |
| Amounts payable within one year | 42/48 | €34,935 | €44,201 | +€9,266 | +26.5% |
| Trade debts | 44 | - | €18,750 | +€18,750 | |
| Suppliers | 440/4 | - | €18,750 | +€18,750 | |
| Taxes, remuneration and social security | 45 | €1,314 | €2,274 | +€960 | +73.0% |
| Taxes | 450/3 | €265 | €1,224 | +€960 | +362.8% |
| Remuneration and social security | 454/9 | €1,050 | €1,050 | = | 0.0% |
| Other amounts payable | 47/48 | €33,621 | €23,178 | -€10,443 | -31.1% |
| Turnover | 70 | €29,691 | €54,311 | +€24,619 | +82.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,035 | €48,051 | +€25,016 | +108.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,406 | €6,033 | +€628 | +11.6% |
| Other operating charges | 640/8 | €170 | - | -€170 | |
| Gross operating margin | 9900 | €6,657 | €6,259 | -€397 | -6.0% |
| Operating profit (loss) | 9901 | €1,081 | €226 | -€855 | -79.1% |
| Financial charges | 65/66B | €23 | €18 | -€5 | -21.7% |
| Recurring financial charges | 65 | €23 | €18 | -€5 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €1,058 | €208 | -€850 | -80.3% |
| Income taxes | 67/77 | €265 | €52 | -€213 | -80.3% |
| Profit (loss) for the period | 9904 | €794 | €156 | -€638 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €794 | €156 | -€638 | -80.3% |
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 10 October 2026 via checked.be.