Kouters Development: 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.
Kouters Development
Largest movements
- Cash -€6,004
down €6,004 (-69.7%), from €8,618 to €2,614
mainly Net result for the year (-€6,004)
- Profit (loss) carried forward -€6,004
down €6,004 (-4.4%), from -€136,048 to -€142,052
- Gross operating margin +€39,110
up €39,110 (+88.1%), from -€44,412 to -€5,303
- Other operating charges -€490
down €490 (-47.6%), from €1,030 to €540
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 | €212,328 | €206,324 | -€6,004 | -2.8% |
| Current assets | 29/58 | €212,328 | €206,324 | -€6,004 | -2.8% |
| Amounts receivable within one year | 40/41 | €203,710 | €203,710 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €203,710 | €203,710 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,618 | €2,614 | -€6,004 | -69.7% |
| Total equity and liabilities | 10/49 | €212,328 | €206,324 | -€6,004 | -2.8% |
| Equity | 10/15 | €113,952 | €107,948 | -€6,004 | -5.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,048 | -€142,052 | -€6,004 | -4.4% |
| Amounts payable | 17/49 | €98,376 | €98,376 | = | 0.0% |
| Amounts payable within one year | 42/48 | €98,376 | €98,376 | = | 0.0% |
| Trade debts | 44 | €376 | €376 | = | 0.0% |
| Suppliers | 440/4 | €376 | €376 | = | 0.0% |
| Other amounts payable | 47/48 | €98,000 | €98,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,030 | €540 | -€490 | -47.6% |
| Gross operating margin | 9900 | -€44,412 | -€5,303 | +€39,110 | +88.1% |
| Operating profit (loss) | 9901 | -€45,443 | -€5,843 | +€39,600 | +87.1% |
| Financial charges | 65/66B | €170 | €161 | -€9 | -5.4% |
| Recurring financial charges | 65 | €170 | €161 | -€9 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€45,613 | -€6,004 | +€39,609 | +86.8% |
| Profit (loss) for the period | 9904 | -€45,613 | -€6,004 | +€39,609 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,613 | -€6,004 | +€39,609 | +86.8% |
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 14 October 2026 via checked.be.