LE COUCHON: 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.
LE COUCHON
Largest movements
- Receivables within one year +€156,327
up €156,327 (+460%), from €33,950 to €190,277
of which Other amounts receivable: +€115,238
- Tangible fixed assets +€51,196
up €51,196 (+1,098%), from €4,661 to €55,857
of which Furniture and vehicles: +€51,757
- Cash +€9,709
up €9,709 (+114%), from €8,521 to €18,230
mainly Trade debts (+€66,213) and Net result for the year (+€48,807)
- Trade debts +€66,213
up €66,213 (+113%), from €58,664 to €124,877
- Profit (loss) carried forward +€48,807
up €48,807 (+92.9%), from -€52,561 to -€3,755
- Debts after one year +€33,803
up €33,803 (+409%), from €8,259 to €42,062
- Other debts +€31,851
up €31,851 (+301%), from €10,594 to €42,444
- Accrued charges and deferred income +€24,047
new in 2025: €24,047
- Financial income +€128,075
up €128,075 (+76,285%), from €168 to €128,243
- Gross operating margin +€21,208
up €21,208, from -€18,904 to €2,304
- Staff costs +€14,031
up €14,031 (+41.5%), from €33,793 to €47,824
- Depreciation +€8,245
up €8,245 (+586%), from €1,408 to €9,653
- Taxes +€7,785
up €7,785 (+1,264%), from €616 to €8,401
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 | €53,323 | €271,656 | +€218,334 | +409% |
| Fixed assets | 21/28 | €4,661 | €55,857 | +€51,196 | +1,098% |
| Tangible fixed assets | 22/27 | €4,661 | €55,857 | +€51,196 | +1,098% |
| Land and buildings | 22 | €4,331 | €3,771 | -€561 | -12.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €329 | €52,086 | +€51,757 | +15,710% |
| Current assets | 29/58 | €48,662 | €215,799 | +€167,138 | +343% |
| Stocks and contracts in progress | 3 | €3,504 | €3,504 | = | 0.0% |
| Stocks | 30/36 | €3,504 | €3,504 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,950 | €190,277 | +€156,327 | +460% |
| Trade receivables | 40 | €20,636 | €61,726 | +€41,090 | +199% |
| Other amounts receivable | 41 | €13,314 | €128,552 | +€115,238 | +866% |
| Cash at bank and in hand | 54/58 | €8,521 | €18,230 | +€9,709 | +114% |
| Deferred charges and accrued income | 490/1 | €2,687 | €3,789 | +€1,102 | +41.0% |
| Total equity and liabilities | 10/49 | €53,323 | €271,656 | +€218,334 | +409% |
| Equity | 10/15 | -€46,361 | €2,445 | +€48,807 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,561 | -€3,755 | +€48,807 | +92.9% |
| Amounts payable | 17/49 | €99,684 | €269,211 | +€169,527 | +170% |
| Amounts payable after more than one year | 17 | €8,259 | €42,062 | +€33,803 | +409% |
| Financial debts | 170/4 | €8,259 | €42,062 | +€33,803 | +409% |
| Amounts payable within one year | 42/48 | €91,425 | €203,102 | +€111,678 | +122% |
| Financial debts | 43 | €10,491 | €19,114 | +€8,622 | +82.2% |
| Credit institutions | 430/8 | €10,491 | €19,114 | +€8,622 | +82.2% |
| Trade debts | 44 | €58,664 | €124,877 | +€66,213 | +113% |
| Suppliers | 440/4 | €58,664 | €124,877 | +€66,213 | +113% |
| Taxes, remuneration and social security | 45 | €11,676 | €16,667 | +€4,991 | +42.7% |
| Taxes | 450/3 | €4,727 | €8,401 | +€3,674 | +77.7% |
| Remuneration and social security | 454/9 | €6,950 | €8,267 | +€1,317 | +19.0% |
| Other amounts payable | 47/48 | €10,594 | €42,444 | +€31,851 | +301% |
| Accrued charges and deferred income | 492/3 | - | €24,047 | +€24,047 | |
| Non-recurring operating income | 76A | €4,298 | €16,315 | +€12,018 | +280% |
| Remuneration, social security and pensions | 62 | €33,793 | €47,824 | +€14,031 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,408 | €9,653 | +€8,245 | +586% |
| Other operating charges | 640/8 | €4,800 | €4,338 | -€462 | -9.6% |
| Non-recurring operating charges | 66A | - | €3,361 | +€3,361 | |
| Gross operating margin | 9900 | -€18,904 | €2,304 | +€21,208 | |
| Operating profit (loss) | 9901 | -€58,905 | -€62,871 | -€3,966 | -6.7% |
| Financial income | 75/76B | €168 | €128,243 | +€128,075 | +76,285% |
| Recurring financial income | 75 | €168 | €128,243 | +€128,075 | +76,285% |
| Financial charges | 65/66B | €6,743 | €8,165 | +€1,423 | +21.1% |
| Recurring financial charges | 65 | €6,743 | €8,165 | +€1,423 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€65,480 | €57,207 | +€122,687 | |
| Income taxes | 67/77 | €616 | €8,401 | +€7,785 | +1,264% |
| Profit (loss) for the period | 9904 | -€66,096 | €48,807 | +€114,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€66,096 | €48,807 | +€114,902 |
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 20 October 2026 via checked.be.