CUCCA Consulting: 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.
CUCCA Consulting
Largest movements
- Receivables within one year -€55,295
down €55,295 (-86.1%), from €64,186 to €8,891
of which Other amounts receivable: -€40,481
- Deferred charges and accrued income -€5,453
down €5,453 (-41.9%), from €13,005 to €7,552
- Tax, wage and social debts -€61,715
down €61,715 (-92.0%), from €67,046 to €5,330
- Profit (loss) carried forward -€22,157
down €22,157 (-8.7%), from €254,765 to €232,608
- Advances received +€19,166
new in 2025: €19,166
- Trade debts +€5,839
up €5,839 (+331%), from €1,762 to €7,601
- Gross operating margin -€47,452
down €47,452, from €38,360 to -€9,093
- Taxes -€9,914
down €9,914 (-97.4%), from €10,183 to €269
- Financial charges +€7,151
up €7,151 (+67.0%), from €10,680 to €17,831
- Depreciation -€748
down €748 (-23.6%), from €3,173 to €2,425
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 | €344,226 | €285,365 | -€58,860 | -17.1% |
| Fixed assets | 21/28 | €4,642 | €6,807 | +€2,165 | +46.6% |
| Tangible fixed assets | 22/27 | €4,642 | €6,807 | +€2,165 | +46.6% |
| Plant, machinery and equipment | 23 | €843 | €333 | -€510 | -60.5% |
| Furniture and vehicles | 24 | €3,799 | €6,474 | +€2,675 | +70.4% |
| Current assets | 29/58 | €339,584 | €278,558 | -€61,025 | -18.0% |
| Amounts receivable after more than one year | 29 | €260,000 | €260,000 | = | 0.0% |
| Other amounts receivable | 291 | €260,000 | €260,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,186 | €8,891 | -€55,295 | -86.1% |
| Trade receivables | 40 | €22,722 | €7,908 | -€14,814 | -65.2% |
| Other amounts receivable | 41 | €41,464 | €983 | -€40,481 | -97.6% |
| Cash at bank and in hand | 54/58 | €2,392 | €2,115 | -€278 | -11.6% |
| Deferred charges and accrued income | 490/1 | €13,005 | €7,552 | -€5,453 | -41.9% |
| Total equity and liabilities | 10/49 | €344,226 | €285,365 | -€58,860 | -17.1% |
| Equity | 10/15 | €275,225 | €253,068 | -€22,157 | -8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,765 | €232,608 | -€22,157 | -8.7% |
| Amounts payable | 17/49 | €69,001 | €32,297 | -€36,704 | -53.2% |
| Amounts payable within one year | 42/48 | €68,807 | €32,097 | -€36,710 | -53.4% |
| Trade debts | 44 | €1,762 | €7,601 | +€5,839 | +331% |
| Suppliers | 440/4 | €1,762 | €7,601 | +€5,839 | +331% |
| Advances received on contracts in progress | 46 | - | €19,166 | +€19,166 | |
| Taxes, remuneration and social security | 45 | €67,046 | €5,330 | -€61,715 | -92.0% |
| Taxes | 450/3 | €67,046 | €5,330 | -€61,715 | -92.0% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Non-recurring operating income | 76A | €189 | - | -€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,173 | €2,425 | -€748 | -23.6% |
| Other operating charges | 640/8 | €763 | €594 | -€170 | -22.2% |
| Gross operating margin | 9900 | €38,360 | -€9,093 | -€47,452 | |
| Operating profit (loss) | 9901 | €34,424 | -€12,111 | -€46,535 | |
| Financial income | 75/76B | €7,856 | €8,056 | +€200 | +2.5% |
| Recurring financial income | 75 | €7,856 | €8,056 | +€200 | +2.5% |
| Financial charges | 65/66B | €10,680 | €17,831 | +€7,151 | +67.0% |
| Recurring financial charges | 65 | €10,680 | €17,831 | +€7,151 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €31,599 | -€21,887 | -€53,487 | |
| Income taxes | 67/77 | €10,183 | €269 | -€9,914 | -97.4% |
| Profit (loss) for the period | 9904 | €21,416 | -€22,157 | -€43,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,416 | -€22,157 | -€43,573 |
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 16 October 2026 via checked.be.