CUCORIANU CONSTRUCT: what changed
Two fiscal 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.
CUCORIANU CONSTRUCT
Largest movements
- Receivables within one year +€3,121
up €3,121 (+130.7%), from €2,387 to €5,508
of which Trade receivables: +€3,121
- Formation expenses -€306
down €306 (-52.7%), from €581 to €275
- Cash +€219
up €219 (+34.4%), from €636 to €855
mainly Net result for the year (+€3,075) and Tax, wage and social debts (+€998)
- Profit (loss) carried forward +€3,075
up €3,075 (+1603.2%), from €192 to €3,266
- Trade debts -€1,040
down €1,040 (-53.5%), from €1,942 to €902
- Tax, wage and social debts +€998
up €998 (+2082.7%), from €48 to €1,046
- Gross operating margin +€3,359
up €3,359 (+436.4%), from €770 to €4,129
- Taxes +€673
up €673 (+1403.3%), from €48 to €721
- Other operating charges -€163
no longer reported in 2024 (was €163)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,605 | €6,638 | +€3,033 | +84.1% |
| Formation expenses | 20 | €581 | €275 | -€306 | -52.7% |
| Current assets | 29/58 | €3,023 | €6,363 | +€3,340 | +110.5% |
| Amounts receivable within one year | 40/41 | €2,387 | €5,508 | +€3,121 | +130.7% |
| Trade receivables | 40 | €1,980 | €5,101 | +€3,121 | +157.6% |
| Other amounts receivable | 41 | €407 | €407 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €636 | €855 | +€219 | +34.4% |
| Total equity and liabilities | 10/49 | €3,605 | €6,638 | +€3,033 | +84.1% |
| Equity | 10/15 | €192 | €3,266 | +€3,075 | +1603.2% |
| Profit (loss) carried forward | 14 | €192 | €3,266 | +€3,075 | +1603.2% |
| Amounts payable | 17/49 | €3,413 | €3,372 | -€41 | -1.2% |
| Amounts payable within one year | 42/48 | €3,413 | €3,372 | -€41 | -1.2% |
| Trade debts | 44 | €1,942 | €902 | -€1,040 | -53.5% |
| Suppliers | 440/4 | €1,942 | €902 | -€1,040 | -53.5% |
| Taxes, remuneration and social security | 45 | €48 | €1,046 | +€998 | +2082.7% |
| Taxes | 450/3 | €48 | €1,046 | +€998 | +2082.7% |
| Other amounts payable | 47/48 | €1,423 | €1,423 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337 | €306 | -€31 | -9.2% |
| Other operating charges | 640/8 | €163 | - | -€163 | |
| Gross operating margin | 9900 | €770 | €4,129 | +€3,359 | +436.4% |
| Operating profit (loss) | 9901 | €270 | €3,822 | +€3,552 | +1316.3% |
| Financial charges | 65/66B | €30 | €27 | -€3 | -10.4% |
| Recurring financial charges | 65 | €30 | €27 | -€3 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €240 | €3,795 | +€3,556 | +1483.2% |
| Income taxes | 67/77 | €48 | €721 | +€673 | +1403.3% |
| Profit (loss) for the period | 9904 | €192 | €3,075 | +€2,883 | +1503.2% |
| Profit (loss) for the period to be appropriated | 9905 | €192 | €3,075 | +€2,883 | +1503.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.