Les Cousins: 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 Cousins
Largest movements
- Tangible fixed assets -€926
no longer reported in 2025 (was €926)
- Cash +€438
up €438 (+1.5%), from €30,168 to €30,606
mainly Depreciation (+€926) and Receivables within one year (+€220)
- Profit (loss) carried forward -€667
down €667 (-2.2%), from €30,218 to €29,551
- Purchases and services -€3,160
down €3,160 (-34.8%), from €9,070 to €5,910
- Gross operating margin +€1,815
up €1,815, from -€958 to €857
- Turnover -€1,267
down €1,267 (-15.8%), from €7,998 to €6,730
- Depreciation -€770
down €770 (-45.4%), from €1,696 to €926
- Other operating charges +€521
new in 2025: €521
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 | €31,570 | €30,861 | -€709 | -2.2% |
| Fixed assets | 21/28 | €926 | - | -€926 | |
| Tangible fixed assets | 22/27 | €926 | - | -€926 | |
| Plant, machinery and equipment | 23 | €926 | - | -€926 | |
| Current assets | 29/58 | €30,644 | €30,861 | +€217 | +0.7% |
| Amounts receivable within one year | 40/41 | €471 | €251 | -€220 | -46.8% |
| Trade receivables | 40 | €220 | - | -€220 | |
| Other amounts receivable | 41 | €251 | €251 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,168 | €30,606 | +€438 | +1.5% |
| Deferred charges and accrued income | 490/1 | €4 | €4 | = | 0.0% |
| Total equity and liabilities | 10/49 | €31,570 | €30,861 | -€709 | -2.2% |
| Equity | 10/15 | €30,218 | €29,551 | -€667 | -2.2% |
| Profit (loss) carried forward | 14 | €30,218 | €29,551 | -€667 | -2.2% |
| Amounts payable | 17/49 | €1,352 | €1,310 | -€42 | -3.1% |
| Amounts payable within one year | 42/48 | €1,352 | €1,310 | -€42 | -3.1% |
| Trade debts | 44 | €967 | €1,014 | +€47 | +4.9% |
| Suppliers | 440/4 | €967 | €1,014 | +€47 | +4.9% |
| Taxes, remuneration and social security | 45 | €268 | €295 | +€27 | +10.2% |
| Taxes | 450/3 | €268 | €295 | +€27 | +10.2% |
| Turnover | 70 | €7,998 | €6,730 | -€1,267 | -15.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,070 | €5,910 | -€3,160 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,696 | €926 | -€770 | -45.4% |
| Other operating charges | 640/8 | - | €521 | +€521 | |
| Gross operating margin | 9900 | -€958 | €857 | +€1,815 | |
| Operating profit (loss) | 9901 | -€2,654 | -€590 | +€2,064 | +77.8% |
| Financial income | 75/76B | €6 | €83 | +€77 | +1,285% |
| Recurring financial income | 75 | €6 | €83 | +€77 | +1,285% |
| Financial charges | 65/66B | €175 | €160 | -€15 | -8.7% |
| Recurring financial charges | 65 | €175 | €160 | -€15 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,823 | -€667 | +€2,156 | +76.4% |
| Profit (loss) for the period | 9904 | -€2,823 | -€667 | +€2,156 | +76.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,823 | -€667 | +€2,156 | +76.4% |
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 22 October 2026 via checked.be.