Kussé: 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.
Kussé
Largest movements
- Tangible fixed assets -€21,320
down €21,320 (-44.6%), from €47,841 to €26,521
of which Furniture and vehicles: -€22,476
- Cash -€10,970
down €10,970 (-19.5%), from €56,218 to €45,248
mainly Contributions, distributions and other (-€80,942) and Current portion of long-term debt (-€11,196)
- Receivables within one year +€6,846
up €6,846 (+44.4%), from €15,429 to €22,274
of which Other amounts receivable: +€4,821
- Reserves -€33,543
down €33,543 (-95.3%), from €35,203 to €1,660
- Other debts +€26,588
up €26,588 (+58.4%), from €45,515 to €72,102
- Current portion of long-term debt -€11,196
down €11,196 (-58.0%), from €19,297 to €8,101
- Debts after one year -€8,101
no longer reported in 2025 (was €8,101)
- Tax, wage and social debts +€1,607
up €1,607 (+18.4%), from €8,733 to €10,340
- Gross operating margin -€17,560
down €17,560 (-16.6%), from €105,506 to €87,946
- Taxes -€3,886
down €3,886 (-23.5%), from €16,565 to €12,679
- Depreciation +€1,096
up €1,096 (+4.3%), from €25,406 to €26,502
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 | €121,688 | €96,287 | -€25,401 | -20.9% |
| Fixed assets | 21/28 | €47,841 | €26,521 | -€21,320 | -44.6% |
| Tangible fixed assets | 22/27 | €47,841 | €26,521 | -€21,320 | -44.6% |
| Plant, machinery and equipment | 23 | €511 | €4,161 | +€3,650 | +713.7% |
| Furniture and vehicles | 24 | €35,685 | €13,209 | -€22,476 | -63.0% |
| Other tangible fixed assets | 26 | €11,644 | €9,151 | -€2,493 | -21.4% |
| Current assets | 29/58 | €73,848 | €69,767 | -€4,081 | -5.5% |
| Amounts receivable within one year | 40/41 | €15,429 | €22,274 | +€6,846 | +44.4% |
| Trade receivables | 40 | €12,082 | €14,107 | +€2,024 | +16.8% |
| Other amounts receivable | 41 | €3,346 | €8,168 | +€4,821 | +144.1% |
| Cash at bank and in hand | 54/58 | €56,218 | €45,248 | -€10,970 | -19.5% |
| Deferred charges and accrued income | 490/1 | €2,201 | €2,244 | +€43 | +1.9% |
| Total equity and liabilities | 10/49 | €121,688 | €96,287 | -€25,401 | -20.9% |
| Equity | 10/15 | €38,203 | €4,660 | -€33,543 | -87.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,203 | €1,660 | -€33,543 | -95.3% |
| Distributable reserves | 133 | €35,203 | €1,660 | -€33,543 | -95.3% |
| Amounts payable | 17/49 | €83,486 | €91,627 | +€8,141 | +9.8% |
| Amounts payable after more than one year | 17 | €8,101 | - | -€8,101 | |
| Financial debts | 170/4 | €8,101 | - | -€8,101 | |
| Amounts payable within one year | 42/48 | €75,384 | €91,627 | +€16,243 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €19,297 | €8,101 | -€11,196 | -58.0% |
| Financial debts | 43 | - | €40 | +€40 | |
| Credit institutions | 430/8 | - | €40 | +€40 | |
| Trade debts | 44 | €1,839 | €1,043 | -€797 | -43.3% |
| Suppliers | 440/4 | €1,839 | €1,043 | -€797 | -43.3% |
| Taxes, remuneration and social security | 45 | €8,733 | €10,340 | +€1,607 | +18.4% |
| Taxes | 450/3 | €8,733 | €10,340 | +€1,607 | +18.4% |
| Other amounts payable | 47/48 | €45,515 | €72,102 | +€26,588 | +58.4% |
| Remuneration, social security and pensions | 62 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,406 | €26,502 | +€1,096 | +4.3% |
| Other operating charges | 640/8 | €1,086 | €1,070 | -€17 | -1.5% |
| Non-recurring operating charges | 66A | €331 | €2 | -€329 | -99.4% |
| Gross operating margin | 9900 | €105,506 | €87,946 | -€17,560 | -16.6% |
| Operating profit (loss) | 9901 | €78,642 | €60,372 | -€18,270 | -23.2% |
| Financial income | 75/76B | €0 | €25 | +€25 | +83266.7% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +83266.7% |
| Financial charges | 65/66B | €741 | €320 | -€421 | -56.9% |
| Recurring financial charges | 65 | €741 | €320 | -€421 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €77,902 | €60,078 | -€17,824 | -22.9% |
| Income taxes | 67/77 | €16,565 | €12,679 | -€3,886 | -23.5% |
| Profit (loss) for the period | 9904 | €61,337 | €47,399 | -€13,937 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,337 | €47,399 | -€13,937 | -22.7% |
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 11 October 2026 via checked.be.