CUCARACHA: 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.
CUCARACHA
Largest movements
- Stocks and contracts -€20,314
down €20,314 (-12.0%), from €169,466 to €149,152
- Tangible fixed assets -€9,190
down €9,190 (-3.2%), from €284,725 to €275,535
of which Land and buildings: -€19,539
- Debts after one year -€22,071
down €22,071 (-37.4%), from €59,047 to €36,976
- Other debts -€11,722
down €11,722 (-4.7%), from €248,701 to €236,979
- Trade debts -€10,469
down €10,469 (-46.9%), from €22,304 to €11,835
- Reserves +€10,000
up €10,000 (+21.3%), from €47,000 to €57,000
- Current portion of long-term debt +€7,475
up €7,475 (+32.8%), from €22,774 to €30,250
- Gross operating margin -€15,164
down €15,164 (-18.2%), from €83,117 to €67,952
- Taxes -€9,204
down €9,204 (-65.1%), from €14,144 to €4,940
- Staff costs +€8,273
new in 2025: €8,273
- Depreciation +€4,081
up €4,081 (+20.8%), from €19,659 to €23,739
- Financial charges -€1,646
down €1,646 (-18.9%), from €8,688 to €7,042
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 | €489,474 | €457,536 | -€31,938 | -6.5% |
| Fixed assets | 21/28 | €284,725 | €275,535 | -€9,190 | -3.2% |
| Tangible fixed assets | 22/27 | €284,725 | €275,535 | -€9,190 | -3.2% |
| Land and buildings | 22 | €283,433 | €263,894 | -€19,539 | -6.9% |
| Furniture and vehicles | 24 | €1,292 | €11,641 | +€10,349 | +801% |
| Current assets | 29/58 | €204,749 | €182,002 | -€22,747 | -11.1% |
| Stocks and contracts in progress | 3 | €169,466 | €149,152 | -€20,314 | -12.0% |
| Stocks | 30/36 | €169,466 | €149,152 | -€20,314 | -12.0% |
| Amounts receivable within one year | 40/41 | €5,806 | €4,412 | -€1,395 | -24.0% |
| Trade receivables | 40 | €5,806 | €4,412 | -€1,395 | -24.0% |
| Cash at bank and in hand | 54/58 | €29,477 | €28,438 | -€1,038 | -3.5% |
| Total equity and liabilities | 10/49 | €489,474 | €457,536 | -€31,938 | -6.5% |
| Equity | 10/15 | €113,261 | €125,341 | +€12,079 | +10.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €47,000 | €57,000 | +€10,000 | +21.3% |
| Distributable reserves | 133 | €47,000 | €57,000 | +€10,000 | +21.3% |
| Profit (loss) carried forward | 14 | €16,261 | €18,341 | +€2,079 | +12.8% |
| Amounts payable | 17/49 | €376,213 | €332,196 | -€44,017 | -11.7% |
| Amounts payable after more than one year | 17 | €59,047 | €36,976 | -€22,071 | -37.4% |
| Financial debts | 170/4 | €59,047 | €36,976 | -€22,071 | -37.4% |
| Amounts payable within one year | 42/48 | €316,961 | €295,013 | -€21,948 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €22,774 | €30,250 | +€7,475 | +32.8% |
| Trade debts | 44 | €22,304 | €11,835 | -€10,469 | -46.9% |
| Suppliers | 440/4 | €22,304 | €11,835 | -€10,469 | -46.9% |
| Taxes, remuneration and social security | 45 | €23,181 | €15,950 | -€7,232 | -31.2% |
| Taxes | 450/3 | €23,181 | €9,769 | -€13,412 | -57.9% |
| Remuneration and social security | 454/9 | - | €6,180 | +€6,180 | |
| Other amounts payable | 47/48 | €248,701 | €236,979 | -€11,722 | -4.7% |
| Accrued charges and deferred income | 492/3 | €205 | €206 | +€2 | +0.9% |
| Remuneration, social security and pensions | 62 | - | €8,273 | +€8,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,659 | €23,739 | +€4,081 | +20.8% |
| Other operating charges | 640/8 | €12,543 | €13,416 | +€873 | +7.0% |
| Gross operating margin | 9900 | €83,117 | €67,952 | -€15,164 | -18.2% |
| Operating profit (loss) | 9901 | €50,915 | €22,524 | -€28,391 | -55.8% |
| Financial income | 75/76B | €2,325 | €1,538 | -€787 | -33.9% |
| Recurring financial income | 75 | €2,325 | €1,538 | -€787 | -33.9% |
| Financial charges | 65/66B | €8,688 | €7,042 | -€1,646 | -18.9% |
| Recurring financial charges | 65 | €8,688 | €7,042 | -€1,646 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €44,552 | €17,020 | -€27,532 | -61.8% |
| Income taxes | 67/77 | €14,144 | €4,940 | -€9,204 | -65.1% |
| Profit (loss) for the period | 9904 | €30,407 | €12,079 | -€18,328 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,407 | €12,079 | -€18,328 | -60.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.