LES COUS: 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.
LES COUS
Largest movements
- Cash +€42,089
up €42,089 (+23.4%), from €179,883 to €221,972
mainly Other debts (+€60,175) and Depreciation (+€50,250)
- Tangible fixed assets -€39,567
down €39,567 (-22.6%), from €174,821 to €135,254
of which Other tangible fixed assets: -€41,149
- Receivables within one year +€9,916
up €9,916 (+60.5%), from €16,379 to €26,295
of which Other amounts receivable: +€10,090
- Deferred charges and accrued income -€6,383
down €6,383 (-21.4%), from €29,806 to €23,423
- Reserves -€74,920
down €74,920 (-46.6%), from €160,632 to €85,712
- Other debts +€60,175
up €60,175 (+118%), from €51,100 to €111,275
- Trade debts +€23,027
up €23,027 (+96.6%), from €23,845 to €46,872
- Tax, wage and social debts +€13,338
up €13,338 (+11.8%), from €113,127 to €126,465
of which Remuneration and social security: +€12,987
- Accrued charges and deferred income -€12,409
down €12,409 (-75.1%), from €16,529 to €4,120
- Gross operating margin +€40,324
up €40,324 (+6.2%), from €655,107 to €695,431
- Staff costs +€31,588
up €31,588 (+5.7%), from €550,460 to €582,048
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 | €408,893 | €414,834 | +€5,941 | +1.5% |
| Fixed assets | 21/28 | €177,958 | €137,783 | -€40,175 | -22.6% |
| Intangible fixed assets | 21 | €2,640 | €2,032 | -€608 | -23.0% |
| Tangible fixed assets | 22/27 | €174,821 | €135,254 | -€39,567 | -22.6% |
| Plant, machinery and equipment | 23 | €18,630 | €20,803 | +€2,173 | +11.7% |
| Furniture and vehicles | 24 | €5,414 | €4,823 | -€591 | -10.9% |
| Other tangible fixed assets | 26 | €150,777 | €109,628 | -€41,149 | -27.3% |
| Financial fixed assets | 28 | €497 | €497 | = | 0.0% |
| Current assets | 29/58 | €230,935 | €277,051 | +€46,116 | +20.0% |
| Stocks and contracts in progress | 3 | €4,867 | €5,361 | +€494 | +10.1% |
| Stocks | 30/36 | €4,867 | €5,361 | +€494 | +10.1% |
| Amounts receivable within one year | 40/41 | €16,379 | €26,295 | +€9,916 | +60.5% |
| Trade receivables | 40 | €174 | - | -€174 | |
| Other amounts receivable | 41 | €16,205 | €26,295 | +€10,090 | +62.3% |
| Cash at bank and in hand | 54/58 | €179,883 | €221,972 | +€42,089 | +23.4% |
| Deferred charges and accrued income | 490/1 | €29,806 | €23,423 | -€6,383 | -21.4% |
| Total equity and liabilities | 10/49 | €408,893 | €414,834 | +€5,941 | +1.5% |
| Equity | 10/15 | €186,238 | €111,318 | -€74,920 | -40.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €160,632 | €85,712 | -€74,920 | -46.6% |
| Distributable reserves | 133 | €160,632 | €85,712 | -€74,920 | -46.6% |
| Profit (loss) carried forward | 14 | €7,006 | €7,006 | = | 0.0% |
| Amounts payable | 17/49 | €222,655 | €303,516 | +€80,861 | +36.3% |
| Amounts payable after more than one year | 17 | €3,631 | - | -€3,631 | |
| Financial debts | 170/4 | €3,631 | - | -€3,631 | |
| Amounts payable within one year | 42/48 | €202,495 | €299,396 | +€96,901 | +47.9% |
| Current portion of amounts payable after more than one year | 42 | €14,423 | €14,784 | +€361 | +2.5% |
| Trade debts | 44 | €23,845 | €46,872 | +€23,027 | +96.6% |
| Suppliers | 440/4 | €23,845 | €46,872 | +€23,027 | +96.6% |
| Taxes, remuneration and social security | 45 | €113,127 | €126,465 | +€13,338 | +11.8% |
| Taxes | 450/3 | €44,700 | €45,051 | +€351 | +0.8% |
| Remuneration and social security | 454/9 | €68,427 | €81,414 | +€12,987 | +19.0% |
| Other amounts payable | 47/48 | €51,100 | €111,275 | +€60,175 | +118% |
| Accrued charges and deferred income | 492/3 | €16,529 | €4,120 | -€12,409 | -75.1% |
| Remuneration, social security and pensions | 62 | €550,460 | €582,048 | +€31,588 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,477 | €50,250 | -€227 | -0.4% |
| Other operating charges | 640/8 | €4,456 | €1,999 | -€2,457 | -55.1% |
| Gross operating margin | 9900 | €655,107 | €695,431 | +€40,324 | +6.2% |
| Operating profit (loss) | 9901 | €49,714 | €61,134 | +€11,420 | +23.0% |
| Financial income | 75/76B | €918 | €220 | -€698 | -76.0% |
| Recurring financial income | 75 | €918 | €220 | -€698 | -76.0% |
| Financial charges | 65/66B | €10,549 | €10,948 | +€399 | +3.8% |
| Recurring financial charges | 65 | €10,549 | €10,948 | +€399 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €40,083 | €50,406 | +€10,323 | +25.8% |
| Income taxes | 67/77 | €11,919 | €15,801 | +€3,882 | +32.6% |
| Profit (loss) for the period | 9904 | €28,164 | €34,605 | +€6,441 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,164 | €34,605 | +€6,441 | +22.9% |
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 14 October 2026 via checked.be.