C U Home: 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.
C U Home
Largest movements
- Current investments +€80,895
up €80,895 (+599%), from €13,500 to €94,395
- Tangible fixed assets +€70,979
up €70,979 (+22.7%), from €313,202 to €384,181
of which Land and buildings: +€70,272
- Receivables within one year -€48,435
down €48,435 (-32.4%), from €149,416 to €100,981
of which Trade receivables: -€51,238
- Cash -€32,276
down €32,276 (-42.5%), from €75,945 to €43,669
mainly Investment in fixed assets (net) (-€101,088) and Current investments (-€80,895)
- Debts after one year +€60,669
up €60,669 (+15.6%), from €390,151 to €450,820
- Current portion of long-term debt +€8,368
up €8,368 (+27.7%), from €30,167 to €38,535
- Other operating charges +€6,186
up €6,186 (+172%), from €3,589 to €9,775
- Taxes -€3,997
down €3,997 (-37.2%), from €10,754 to €6,757
- Depreciation +€2,573
up €2,573 (+9.3%), from €27,536 to €30,109
- Gross operating margin -€2,266
down €2,266 (-3.2%), from €71,485 to €69,220
- Financial charges +€1,740
up €1,740 (+13.6%), from €12,777 to €14,516
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 | €552,413 | €623,575 | +€71,163 | +12.9% |
| Fixed assets | 21/28 | €313,552 | €384,531 | +€70,979 | +22.6% |
| Tangible fixed assets | 22/27 | €313,202 | €384,181 | +€70,979 | +22.7% |
| Land and buildings | 22 | €312,707 | €382,979 | +€70,272 | +22.5% |
| Plant, machinery and equipment | 23 | €495 | €1,202 | +€706 | +143% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €238,861 | €239,045 | +€184 | +0.1% |
| Amounts receivable within one year | 40/41 | €149,416 | €100,981 | -€48,435 | -32.4% |
| Trade receivables | 40 | €55,970 | €4,731 | -€51,238 | -91.5% |
| Other amounts receivable | 41 | €93,446 | €96,250 | +€2,803 | +3.0% |
| Current investments | 50/53 | €13,500 | €94,395 | +€80,895 | +599% |
| Cash at bank and in hand | 54/58 | €75,945 | €43,669 | -€32,276 | -42.5% |
| Total equity and liabilities | 10/49 | €552,413 | €623,575 | +€71,163 | +12.9% |
| Equity | 10/15 | €69,070 | €64,265 | -€4,805 | -7.0% |
| Contributions | 10/11 | €2,200 | €2,200 | = | 0.0% |
| Reserves | 13 | €66,870 | €62,065 | -€4,805 | -7.2% |
| Distributable reserves | 133 | €66,870 | €62,065 | -€4,805 | -7.2% |
| Amounts payable | 17/49 | €483,343 | €559,311 | +€75,968 | +15.7% |
| Amounts payable after more than one year | 17 | €390,151 | €450,820 | +€60,669 | +15.6% |
| Financial debts | 170/4 | €390,151 | €450,820 | +€60,669 | +15.6% |
| Amounts payable within one year | 42/48 | €93,192 | €108,491 | +€15,299 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €30,167 | €38,535 | +€8,368 | +27.7% |
| Trade debts | 44 | €12,450 | €15,585 | +€3,135 | +25.2% |
| Suppliers | 440/4 | €12,450 | €15,585 | +€3,135 | +25.2% |
| Taxes, remuneration and social security | 45 | €15,483 | €14,384 | -€1,099 | -7.1% |
| Taxes | 450/3 | €15,483 | €14,384 | -€1,099 | -7.1% |
| Other amounts payable | 47/48 | €35,092 | €39,986 | +€4,894 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,536 | €30,109 | +€2,573 | +9.3% |
| Other operating charges | 640/8 | €3,589 | €9,775 | +€6,186 | +172% |
| Gross operating margin | 9900 | €71,485 | €69,220 | -€2,266 | -3.2% |
| Operating profit (loss) | 9901 | €40,361 | €29,337 | -€11,024 | -27.3% |
| Financial income | 75/76B | €3,123 | €3,760 | +€637 | +20.4% |
| Recurring financial income | 75 | €3,123 | €3,760 | +€637 | +20.4% |
| Financial charges | 65/66B | €12,777 | €14,516 | +€1,740 | +13.6% |
| Recurring financial charges | 65 | €12,777 | €14,516 | +€1,740 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €30,708 | €18,580 | -€12,127 | -39.5% |
| Income taxes | 67/77 | €10,754 | €6,757 | -€3,997 | -37.2% |
| Profit (loss) for the period | 9904 | €19,954 | €11,824 | -€8,130 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,954 | €11,824 | -€8,130 | -40.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.