CUE: 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.
CUE
Largest movements
- Cash +€46,638
up €46,638 (+507.3%), from €9,194 to €55,832
mainly Net result for the year (+€30,856) and Tax, wage and social debts (+€9,782)
- Receivables within one year -€3,491
down €3,491 (-12.4%), from €28,214 to €24,722
of which Other amounts receivable: -€2,222
- Deferred charges and accrued income -€876
down €876 (-67.6%), from €1,297 to €421
- Reserves +€30,856
up €30,856 (+81.2%), from €38,007 to €68,863
- Tax, wage and social debts +€9,782
up €9,782 (+1605.7%), from €609 to €10,391
- Trade debts +€1,633
up €1,633 (+422.9%), from €386 to €2,019
- Gross operating margin +€37,031
up €37,031 (+333.6%), from €11,100 to €48,132
- Taxes +€12,822
up €12,822 (+499.1%), from €2,569 to €15,391
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.
Cash bridge derived
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 | €39,002 | €81,273 | +€42,271 | +108.4% |
| Fixed assets | 21/28 | €298 | €298 | = | 0.0% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €38,704 | €80,975 | +€42,271 | +109.2% |
| Amounts receivable within one year | 40/41 | €28,214 | €24,722 | -€3,491 | -12.4% |
| Trade receivables | 40 | €12,378 | €11,109 | -€1,269 | -10.3% |
| Other amounts receivable | 41 | €15,835 | €13,613 | -€2,222 | -14.0% |
| Cash at bank and in hand | 54/58 | €9,194 | €55,832 | +€46,638 | +507.3% |
| Deferred charges and accrued income | 490/1 | €1,297 | €421 | -€876 | -67.6% |
| Total equity and liabilities | 10/49 | €39,002 | €81,273 | +€42,271 | +108.4% |
| Equity | 10/15 | €38,007 | €68,863 | +€30,856 | +81.2% |
| Reserves | 13 | €38,007 | €68,863 | +€30,856 | +81.2% |
| Distributable reserves | 133 | €38,007 | €68,863 | +€30,856 | +81.2% |
| Amounts payable | 17/49 | €995 | €12,410 | +€11,415 | +1146.8% |
| Amounts payable within one year | 42/48 | €995 | €12,410 | +€11,415 | +1146.8% |
| Trade debts | 44 | €386 | €2,019 | +€1,633 | +422.9% |
| Suppliers | 440/4 | €386 | €2,019 | +€1,633 | +422.9% |
| Taxes, remuneration and social security | 45 | €609 | €10,391 | +€9,782 | +1605.7% |
| Taxes | 450/3 | €609 | €10,391 | +€9,782 | +1605.7% |
| Other operating charges | 640/8 | €490 | €374 | -€117 | -23.8% |
| Gross operating margin | 9900 | €11,100 | €48,132 | +€37,031 | +333.6% |
| Operating profit (loss) | 9901 | €10,610 | €47,758 | +€37,148 | +350.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,761 | €1,511 | -€250 | -14.2% |
| Recurring financial charges | 65 | €1,761 | €1,511 | -€250 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €8,849 | €46,247 | +€37,398 | +422.6% |
| Income taxes | 67/77 | €2,569 | €15,391 | +€12,822 | +499.1% |
| Profit (loss) for the period | 9904 | €6,280 | €30,856 | +€24,577 | +391.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,280 | €30,856 | +€24,577 | +391.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.