KOUTOUBIA MEAT: 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.
KOUTOUBIA MEAT
Largest movements
- Cash +€12,395
up €12,395 (+49.0%), from €25,292 to €37,687
mainly Tax, wage and social debts (+€29,949) and Depreciation (+€7,434)
- Tangible fixed assets -€9,744
down €9,744 (-20.8%), from €46,915 to €37,172
of which Plant, machinery and equipment: -€5,218
- Receivables within one year -€3,693
down €3,693 (-13.7%), from €27,030 to €23,337
of which Trade receivables: -€2,615
- Tax, wage and social debts +€29,949
up €29,949 (+399%), from €7,504 to €37,453
of which Remuneration and social security: +€27,914
- Profit (loss) carried forward -€27,987
down €27,987 (-201%), from -€13,928 to -€41,916
- Trade debts +€4,513
up €4,513 (+8.8%), from €51,069 to €55,581
- Debts after one year -€4,105
down €4,105 (-29.8%), from €13,754 to €9,649
- Other debts -€4,073
down €4,073 (-13.2%), from €30,815 to €26,742
- Staff costs +€50,106
up €50,106 (+472%), from €10,613 to €60,720
- Gross operating margin +€9,638
up €9,638 (+24.0%), from €40,149 to €49,787
- Other operating charges +€4,632
up €4,632 (+593%), from €781 to €5,413
- Depreciation -€4,545
down €4,545 (-37.9%), from €11,979 to €7,434
- Financial charges +€1,546
up €1,546 (+61.2%), from €2,527 to €4,072
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 | €103,366 | €101,883 | -€1,483 | -1.4% |
| Fixed assets | 21/28 | €46,915 | €37,172 | -€9,744 | -20.8% |
| Tangible fixed assets | 22/27 | €46,915 | €37,172 | -€9,744 | -20.8% |
| Plant, machinery and equipment | 23 | €18,826 | €13,608 | -€5,218 | -27.7% |
| Furniture and vehicles | 24 | €28,089 | €23,564 | -€4,525 | -16.1% |
| Current assets | 29/58 | €56,451 | €64,711 | +€8,260 | +14.6% |
| Stocks and contracts in progress | 3 | €4,129 | €3,688 | -€442 | -10.7% |
| Stocks | 30/36 | €4,129 | €3,688 | -€442 | -10.7% |
| Amounts receivable within one year | 40/41 | €27,030 | €23,337 | -€3,693 | -13.7% |
| Trade receivables | 40 | €25,556 | €22,940 | -€2,615 | -10.2% |
| Other amounts receivable | 41 | €1,474 | €397 | -€1,078 | -73.1% |
| Cash at bank and in hand | 54/58 | €25,292 | €37,687 | +€12,395 | +49.0% |
| Total equity and liabilities | 10/49 | €103,366 | €101,883 | -€1,483 | -1.4% |
| Equity | 10/15 | -€3,928 | -€31,916 | -€27,987 | -712% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,928 | -€41,916 | -€27,987 | -201% |
| Amounts payable | 17/49 | €107,295 | €133,799 | +€26,504 | +24.7% |
| Amounts payable after more than one year | 17 | €13,754 | €9,649 | -€4,105 | -29.8% |
| Financial debts | 170/4 | €13,754 | €9,649 | -€4,105 | -29.8% |
| Amounts payable within one year | 42/48 | €93,541 | €124,150 | +€30,609 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €4,153 | €4,374 | +€221 | +5.3% |
| Trade debts | 44 | €51,069 | €55,581 | +€4,513 | +8.8% |
| Suppliers | 440/4 | €51,069 | €55,581 | +€4,513 | +8.8% |
| Taxes, remuneration and social security | 45 | €7,504 | €37,453 | +€29,949 | +399% |
| Taxes | 450/3 | €1,975 | €4,010 | +€2,034 | +103% |
| Remuneration and social security | 454/9 | €5,529 | €33,443 | +€27,914 | +505% |
| Other amounts payable | 47/48 | €30,815 | €26,742 | -€4,073 | -13.2% |
| Remuneration, social security and pensions | 62 | €10,613 | €60,720 | +€50,106 | +472% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,979 | €7,434 | -€4,545 | -37.9% |
| Other operating charges | 640/8 | €781 | €5,413 | +€4,632 | +593% |
| Non-recurring operating charges | 66A | - | €148 | +€148 | |
| Gross operating margin | 9900 | €40,149 | €49,787 | +€9,638 | +24.0% |
| Operating profit (loss) | 9901 | €16,776 | -€23,927 | -€40,703 | |
| Financial income | 75/76B | €3 | €12 | +€9 | +307% |
| Recurring financial income | 75 | €3 | €12 | +€9 | +307% |
| Financial charges | 65/66B | €2,527 | €4,072 | +€1,546 | +61.2% |
| Recurring financial charges | 65 | €2,527 | €4,072 | +€1,546 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €14,252 | -€27,987 | -€42,239 | |
| Profit (loss) for the period | 9904 | €14,252 | -€27,987 | -€42,239 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,252 | -€27,987 | -€42,239 |
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.