Le Coussinet d'Or: 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 Coussinet d'Or
Largest movements
- Tangible fixed assets -€1,064
down €1,064 (-21.4%), from €4,973 to €3,909
of which Other tangible fixed assets: -€579
- Debts after one year +€6,388
up €6,388 (+75.7%), from €8,435 to €14,823
- Profit (loss) carried forward -€5,608
down €5,608 (-38.8%), from -€14,436 to -€20,044
- Current portion of long-term debt -€1,889
down €1,889 (-53.0%), from €3,562 to €1,673
- Short-term financial debts +€153
up €153 (+3.1%), from €4,987 to €5,140
- Tax, wage and social debts -€110
down €110 (-10.1%), from €1,092 to €982
- Gross operating margin -€7,784
down €7,784, from €4,464 to -€3,320
- Financial charges -€271
down €271 (-24.7%), from €1,098 to €827
- Other operating charges +€50
up €50 (+14.4%), from €348 to €398
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,140 | €5,074 | -€1,066 | -17.4% |
| Fixed assets | 21/28 | €5,338 | €4,274 | -€1,064 | -19.9% |
| Tangible fixed assets | 22/27 | €4,973 | €3,909 | -€1,064 | -21.4% |
| Furniture and vehicles | 24 | €693 | €207 | -€486 | -70.1% |
| Other tangible fixed assets | 26 | €4,280 | €3,702 | -€579 | -13.5% |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €801 | €800 | -€1 | -0.2% |
| Amounts receivable after more than one year | 29 | €800 | €800 | = | 0.0% |
| Trade receivables | 290 | €800 | €800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €6,140 | €5,074 | -€1,066 | -17.4% |
| Equity | 10/15 | -€11,936 | -€17,544 | -€5,608 | -47.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,436 | -€20,044 | -€5,608 | -38.8% |
| Amounts payable | 17/49 | €18,075 | €22,618 | +€4,542 | +25.1% |
| Amounts payable after more than one year | 17 | €8,435 | €14,823 | +€6,388 | +75.7% |
| Financial debts | 170/4 | €8,435 | €14,823 | +€6,388 | +75.7% |
| Amounts payable within one year | 42/48 | €9,640 | €7,795 | -€1,846 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €3,562 | €1,673 | -€1,889 | -53.0% |
| Financial debts | 43 | €4,987 | €5,140 | +€153 | +3.1% |
| Credit institutions | 430/8 | €4,987 | €5,140 | +€153 | +3.1% |
| Taxes, remuneration and social security | 45 | €1,092 | €982 | -€110 | -10.1% |
| Taxes | 450/3 | €1,092 | €982 | -€110 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,064 | €1,064 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €398 | +€50 | +14.4% |
| Gross operating margin | 9900 | €4,464 | -€3,320 | -€7,784 | |
| Operating profit (loss) | 9901 | €3,052 | -€4,781 | -€7,834 | |
| Financial charges | 65/66B | €1,098 | €827 | -€271 | -24.7% |
| Recurring financial charges | 65 | €1,098 | €827 | -€271 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €1,955 | -€5,608 | -€7,563 | |
| Profit (loss) for the period | 9904 | €1,955 | -€5,608 | -€7,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,955 | -€5,608 | -€7,563 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.