CUESTA MANAGEMENT & 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.
CUESTA MANAGEMENT & CONSULTING
Largest movements
- Receivables within one year +€17,935
up €17,935 (+23.4%), from €76,732 to €94,667
of which Other amounts receivable: +€16,426
- Cash -€14,193
down €14,193 (-96.3%), from €14,738 to €546
mainly Receivables within one year (-€17,935) and Other debts (-€12,501)
- Tangible fixed assets +€1,028
new in 2026: €1,028
- Reserves +€18,367
up €18,367 (+60.0%), from €30,596 to €48,963
- Other debts -€12,501
down €12,501 (-38.1%), from €32,800 to €20,299
- Tax, wage and social debts -€2,816
down €2,816 (-27.7%), from €10,164 to €7,348
- Gross operating margin -€11,787
down €11,787 (-33.2%), from €35,533 to €23,746
- Taxes -€2,730
down €2,730 (-35.5%), from €7,684 to €4,954
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,321 | €96,241 | +€3,920 | +4.2% |
| Fixed assets | 21/28 | - | €1,028 | +€1,028 | |
| Tangible fixed assets | 22/27 | - | €1,028 | +€1,028 | |
| Furniture and vehicles | 24 | - | €1,028 | +€1,028 | |
| Current assets | 29/58 | €92,321 | €95,212 | +€2,892 | +3.1% |
| Amounts receivable within one year | 40/41 | €76,732 | €94,667 | +€17,935 | +23.4% |
| Trade receivables | 40 | €0 | €1,509 | +€1,509 | |
| Other amounts receivable | 41 | €76,732 | €93,158 | +€16,426 | +21.4% |
| Cash at bank and in hand | 54/58 | €14,738 | €546 | -€14,193 | -96.3% |
| Deferred charges and accrued income | 490/1 | €850 | €0 | -€850 | -100% |
| Total equity and liabilities | 10/49 | €92,321 | €96,241 | +€3,920 | +4.2% |
| Equity | 10/15 | €49,146 | €67,513 | +€18,367 | +37.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €30,596 | €48,963 | +€18,367 | +60.0% |
| Distributable reserves | 133 | €30,596 | €48,963 | +€18,367 | +60.0% |
| Amounts payable | 17/49 | €43,174 | €28,728 | -€14,446 | -33.5% |
| Amounts payable within one year | 42/48 | €43,174 | €28,728 | -€14,446 | -33.5% |
| Trade debts | 44 | €210 | €1,081 | +€870 | +414% |
| Suppliers | 440/4 | €210 | €1,081 | +€870 | +414% |
| Taxes, remuneration and social security | 45 | €10,164 | €7,348 | -€2,816 | -27.7% |
| Taxes | 450/3 | €10,164 | €7,348 | -€2,816 | -27.7% |
| Other amounts payable | 47/48 | €32,800 | €20,299 | -€12,501 | -38.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €198 | +€198 | |
| Other operating charges | 640/8 | €265 | €120 | -€145 | -54.7% |
| Gross operating margin | 9900 | €35,533 | €23,746 | -€11,787 | -33.2% |
| Operating profit (loss) | 9901 | €35,268 | €23,428 | -€11,841 | -33.6% |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.2% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.2% |
| Financial charges | 65/66B | €191 | €107 | -€83 | -43.7% |
| Recurring financial charges | 65 | €191 | €107 | -€83 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €35,088 | €23,320 | -€11,767 | -33.5% |
| Income taxes | 67/77 | €7,684 | €4,954 | -€2,730 | -35.5% |
| Profit (loss) for the period | 9904 | €27,404 | €18,367 | -€9,037 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,404 | €18,367 | -€9,037 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.