CUE Audio & 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.
CUE Audio & Consulting
Largest movements
- Cash +€49,817
up €49,817 (+43.6%), from €114,386 to €164,203
mainly Net result for the year (+€45,820) and Depreciation (+€2,116)
- Tangible fixed assets -€2,116
down €2,116 (-38.8%), from €5,447 to €3,331
- Receivables within one year -€1,700
down €1,700 (-99.6%), from €1,707 to €7
- Reserves +€45,820
up €45,820 (+45.3%), from €101,074 to €146,894
- Trade debts -€1,840
down €1,840 (-52.6%), from €3,500 to €1,661
- Gross operating margin +€10,376
up €10,376 (+19.6%), from €52,968 to €63,344
- Taxes +€5,050
up €5,050 (+49.0%), from €10,300 to €15,350
- Depreciation +€887
up €887 (+72.2%), from €1,229 to €2,116
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 | €122,039 | €167,541 | +€45,502 | +37.3% |
| Fixed assets | 21/28 | €5,447 | €3,331 | -€2,116 | -38.8% |
| Tangible fixed assets | 22/27 | €5,447 | €3,331 | -€2,116 | -38.8% |
| Plant, machinery and equipment | 23 | €5,447 | €3,331 | -€2,116 | -38.8% |
| Current assets | 29/58 | €116,593 | €164,210 | +€47,617 | +40.8% |
| Amounts receivable within one year | 40/41 | €1,707 | €7 | -€1,700 | -99.6% |
| Other amounts receivable | 41 | €1,707 | €7 | -€1,700 | -99.6% |
| Cash at bank and in hand | 54/58 | €114,386 | €164,203 | +€49,817 | +43.6% |
| Deferred charges and accrued income | 490/1 | €499 | - | -€499 | |
| Total equity and liabilities | 10/49 | €122,039 | €167,541 | +€45,502 | +37.3% |
| Equity | 10/15 | €106,074 | €151,894 | +€45,820 | +43.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €101,074 | €146,894 | +€45,820 | +45.3% |
| Distributable reserves | 133 | €101,074 | €146,894 | +€45,820 | +45.3% |
| Amounts payable | 17/49 | €15,966 | €15,647 | -€318 | -2.0% |
| Amounts payable within one year | 42/48 | €15,966 | €15,647 | -€318 | -2.0% |
| Financial debts | 43 | - | €268 | +€268 | |
| Credit institutions | 430/8 | - | €268 | +€268 | |
| Trade debts | 44 | €3,500 | €1,661 | -€1,840 | -52.6% |
| Suppliers | 440/4 | €3,500 | €1,661 | -€1,840 | -52.6% |
| Taxes, remuneration and social security | 45 | €12,253 | €13,318 | +€1,065 | +8.7% |
| Taxes | 450/3 | €8,753 | €9,818 | +€1,065 | +12.2% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €213 | €400 | +€188 | +88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,229 | €2,116 | +€887 | +72.2% |
| Gross operating margin | 9900 | €52,968 | €63,344 | +€10,376 | +19.6% |
| Operating profit (loss) | 9901 | €51,739 | €61,228 | +€9,489 | +18.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2,200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2,200% |
| Financial charges | 65/66B | €72 | €59 | -€13 | -18.3% |
| Recurring financial charges | 65 | €72 | €59 | -€13 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €51,667 | €61,170 | +€9,503 | +18.4% |
| Income taxes | 67/77 | €10,300 | €15,350 | +€5,050 | +49.0% |
| Profit (loss) for the period | 9904 | €41,367 | €45,820 | +€4,453 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,367 | €45,820 | +€4,453 | +10.8% |
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 29 October 2026 via checked.be.