LE COUSSINET: what changed
Two fiscal 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 COUSSINET
Largest movements
- Receivables within one year -€11,470
no longer reported in 2025 (was €11,470)
of which Trade receivables: -€6,470
- Receivables after one year +€3,737
up €3,737 (+3.5%), from €106,760 to €110,497
- Short-term financial debts -€2,815
no longer reported in 2025 (was €2,815)
- Profit (loss) carried forward -€1,674
down €1,674 (-1.8%), from €95,118 to €93,445
- Trade debts -€1,611
down €1,611 (-12.2%), from €13,178 to €11,568
- Gross operating margin +€29,502
up €29,502 (+40.7%), from €72,449 to €101,951
- Staff costs +€22,054
up €22,054 (+28.3%), from €77,942 to €99,996
- Taxes +€2,933
up €2,933 (+83.7%), from €3,504 to €6,437
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 | €125,035 | €118,122 | -€6,914 | -5.5% |
| Fixed assets | 21/28 | €177 | €177 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €124,858 | €117,945 | -€6,914 | -5.5% |
| Amounts receivable after more than one year | 29 | €106,760 | €110,497 | +€3,737 | +3.5% |
| Other amounts receivable | 291 | €106,760 | €110,497 | +€3,737 | +3.5% |
| Amounts receivable within one year | 40/41 | €11,470 | - | -€11,470 | |
| Trade receivables | 40 | €6,470 | - | -€6,470 | |
| Other amounts receivable | 41 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €6,627 | €6,751 | +€123 | +1.9% |
| Deferred charges and accrued income | 490/1 | - | €697 | +€697 | |
| Total equity and liabilities | 10/49 | €125,035 | €118,122 | -€6,914 | -5.5% |
| Equity | 10/15 | €99,890 | €98,216 | -€1,674 | -1.7% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €4,522 | €4,522 | = | 0.0% |
| Distributable reserves | 133 | €4,522 | €4,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,118 | €93,445 | -€1,674 | -1.8% |
| Amounts payable | 17/49 | €25,145 | €19,905 | -€5,240 | -20.8% |
| Amounts payable within one year | 42/48 | €25,145 | €19,905 | -€5,240 | -20.8% |
| Financial debts | 43 | €2,815 | - | -€2,815 | |
| Credit institutions | 430/8 | €2,815 | - | -€2,815 | |
| Trade debts | 44 | €13,178 | €11,568 | -€1,611 | -12.2% |
| Suppliers | 440/4 | €13,178 | €11,568 | -€1,611 | -12.2% |
| Taxes, remuneration and social security | 45 | €9,152 | €8,338 | -€814 | -8.9% |
| Taxes | 450/3 | €2,657 | €6,137 | +€3,481 | +131.0% |
| Remuneration and social security | 454/9 | €6,495 | €2,200 | -€4,295 | -66.1% |
| Remuneration, social security and pensions | 62 | €77,942 | €99,996 | +€22,054 | +28.3% |
| Other operating charges | 640/8 | €394 | €475 | +€81 | +20.6% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €72,449 | €101,951 | +€29,502 | +40.7% |
| Operating profit (loss) | 9901 | -€5,945 | €1,480 | +€7,425 | |
| Financial income | 75/76B | €4,480 | €3,737 | -€743 | -16.6% |
| Recurring financial income | 75 | €4,480 | €3,737 | -€743 | -16.6% |
| Financial charges | 65/66B | €302 | €453 | +€151 | +49.8% |
| Recurring financial charges | 65 | €302 | €453 | +€151 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,768 | €4,763 | +€6,531 | |
| Income taxes | 67/77 | €3,504 | €6,437 | +€2,933 | +83.7% |
| Profit (loss) for the period | 9904 | -€5,271 | -€1,674 | +€3,598 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,271 | -€1,674 | +€3,598 | +68.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.