CUCURUZAC: 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.
CUCURUZAC
Largest movements
- Cash +€144,183
up €144,183 (+2,356%), from €6,121 to €150,304
mainly Other debts (+€131,232) and Net result for the year (+€130,546)
- Receivables within one year -€19,597
down €19,597 (-51.1%), from €38,361 to €18,764
of which Other amounts receivable: -€23,154
- Deferred charges and accrued income +€7,252
up €7,252 (+4,484%), from €162 to €7,413
- Tangible fixed assets -€3,990
down €3,990 (-50.0%), from €7,974 to €3,984
- Other debts +€131,232
up €131,232 (+525%), from €24,973 to €156,205
- Profit (loss) carried forward -€18,231
down €18,231 (-100%), from €18,231 to €0
- Tax, wage and social debts +€14,199
up €14,199 (+264%), from €5,385 to €19,584
of which Taxes: +€14,473
- Gross operating margin +€181,756
up €181,756, from -€11,847 to €169,910
- Taxes +€34,489
up €34,489 (+14,180%), from €243 to €34,732
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 | €52,617 | €180,465 | +€127,848 | +243% |
| Fixed assets | 21/28 | €7,974 | €3,984 | -€3,990 | -50.0% |
| Tangible fixed assets | 22/27 | €7,974 | €3,984 | -€3,990 | -50.0% |
| Furniture and vehicles | 24 | €7,974 | €3,984 | -€3,990 | -50.0% |
| Current assets | 29/58 | €44,643 | €176,481 | +€131,838 | +295% |
| Amounts receivable within one year | 40/41 | €38,361 | €18,764 | -€19,597 | -51.1% |
| Trade receivables | 40 | €14,765 | €18,322 | +€3,557 | +24.1% |
| Other amounts receivable | 41 | €23,595 | €441 | -€23,154 | -98.1% |
| Cash at bank and in hand | 54/58 | €6,121 | €150,304 | +€144,183 | +2,356% |
| Deferred charges and accrued income | 490/1 | €162 | €7,413 | +€7,252 | +4,484% |
| Total equity and liabilities | 10/49 | €52,617 | €180,465 | +€127,848 | +243% |
| Equity | 10/15 | €21,231 | €3,000 | -€18,231 | -85.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,231 | €0 | -€18,231 | -100% |
| Amounts payable | 17/49 | €31,386 | €177,465 | +€146,079 | +465% |
| Amounts payable within one year | 42/48 | €31,386 | €177,465 | +€146,079 | +465% |
| Trade debts | 44 | €1,027 | €1,675 | +€648 | +63.1% |
| Suppliers | 440/4 | €1,027 | €1,675 | +€648 | +63.1% |
| Taxes, remuneration and social security | 45 | €5,385 | €19,584 | +€14,199 | +264% |
| Taxes | 450/3 | €5,112 | €19,584 | +€14,473 | +283% |
| Remuneration and social security | 454/9 | €273 | €0 | -€273 | -100% |
| Other amounts payable | 47/48 | €24,973 | €156,205 | +€131,232 | +525% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,896 | €3,990 | +€1,094 | +37.8% |
| Other operating charges | 640/8 | €1,164 | €399 | -€765 | -65.7% |
| Gross operating margin | 9900 | -€11,847 | €169,910 | +€181,756 | |
| Operating profit (loss) | 9901 | -€15,906 | €165,521 | +€181,427 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €197 | €243 | +€46 | +23.4% |
| Recurring financial charges | 65 | €197 | €243 | +€46 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,102 | €165,278 | +€181,381 | |
| Income taxes | 67/77 | €243 | €34,732 | +€34,489 | +14,180% |
| Profit (loss) for the period | 9904 | -€16,346 | €130,546 | +€146,892 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,346 | €130,546 | +€146,892 |
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 20 October 2026 via checked.be.