CUI BONO CONSULT: 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.
CUI BONO CONSULT
Largest movements
- Tangible fixed assets +€8,875
up €8,875, from €0 to €8,875
of which Plant, machinery and equipment: +€8,875
- Receivables within one year +€8,635
up €8,635 (+13.6%), from €63,643 to €72,278
of which Trade receivables: +€10,400
- Stocks and contracts -€5,000
down €5,000 (-10.0%), from €50,000 to €45,000
- Accrued charges and deferred income +€5,968
up €5,968 (+71.8%), from €8,313 to €14,281
- Reserves +€4,392
up €4,392 (+15.7%), from €28,034 to €32,426
- Financial income -€19,076
down €19,076 (-97.7%), from €19,526 to €450
- Gross operating margin +€3,820
up €3,820 (+32.2%), from €11,852 to €15,672
- Financial charges +€1,837
up €1,837 (+38.2%), from €4,803 to €6,640
- Taxes -€1,465
down €1,465 (-40.9%), from €3,578 to €2,113
- Depreciation +€529
up €529 (+28.3%), from €1,869 to €2,398
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 | €274,178 | €283,836 | +€9,658 | +3.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,669 | €13,982 | +€7,313 | +110% |
| Intangible fixed assets | 21 | €6,669 | €5,106 | -€1,563 | -23.4% |
| Tangible fixed assets | 22/27 | €0 | €8,875 | +€8,875 | |
| Plant, machinery and equipment | 23 | €0 | €8,875 | +€8,875 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €267,509 | €269,854 | +€2,345 | +0.9% |
| Amounts receivable after more than one year | 29 | €22,500 | €22,500 | = | 0.0% |
| Trade receivables | 290 | €22,500 | €22,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Contracts in progress | 37 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €63,643 | €72,278 | +€8,635 | +13.6% |
| Trade receivables | 40 | €61,759 | €72,159 | +€10,400 | +16.8% |
| Other amounts receivable | 41 | €1,885 | €120 | -€1,765 | -93.7% |
| Current investments | 50/53 | €125,740 | €125,740 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,317 | €2,612 | -€1,704 | -39.5% |
| Deferred charges and accrued income | 490/1 | €1,309 | €1,724 | +€415 | +31.7% |
| Total equity and liabilities | 10/49 | €274,178 | €283,836 | +€9,658 | +3.5% |
| Equity | 10/15 | €68,034 | €72,426 | +€4,392 | +6.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €28,034 | €32,426 | +€4,392 | +15.7% |
| Distributable reserves | 133 | €28,034 | €32,426 | +€4,392 | +15.7% |
| Amounts payable | 17/49 | €206,144 | €211,410 | +€5,266 | +2.6% |
| Amounts payable after more than one year | 17 | €179,517 | €180,000 | +€483 | +0.3% |
| Financial debts | 170/4 | €171,500 | €180,000 | +€8,500 | +5.0% |
| Other amounts payable | 178/9 | €8,017 | - | -€8,017 | |
| Amounts payable within one year | 42/48 | €18,314 | €17,130 | -€1,185 | -6.5% |
| Trade debts | 44 | €14,157 | €13,420 | -€737 | -5.2% |
| Suppliers | 440/4 | €14,157 | €13,420 | -€737 | -5.2% |
| Taxes, remuneration and social security | 45 | €4,157 | €2,113 | -€2,044 | -49.2% |
| Taxes | 450/3 | €4,157 | €2,113 | -€2,044 | -49.2% |
| Other amounts payable | 47/48 | - | €1,597 | +€1,597 | |
| Accrued charges and deferred income | 492/3 | €8,313 | €14,281 | +€5,968 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,869 | €2,398 | +€529 | +28.3% |
| Other operating charges | 640/8 | €566 | €579 | +€12 | +2.2% |
| Gross operating margin | 9900 | €11,852 | €15,672 | +€3,820 | +32.2% |
| Operating profit (loss) | 9901 | €9,417 | €12,695 | +€3,278 | +34.8% |
| Financial income | 75/76B | €19,526 | €450 | -€19,076 | -97.7% |
| Recurring financial income | 75 | €19,526 | €450 | -€19,076 | -97.7% |
| Financial charges | 65/66B | €4,803 | €6,640 | +€1,837 | +38.2% |
| Recurring financial charges | 65 | €4,803 | €6,640 | +€1,837 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €24,141 | €6,505 | -€17,635 | -73.1% |
| Income taxes | 67/77 | €3,578 | €2,113 | -€1,465 | -40.9% |
| Profit (loss) for the period | 9904 | €20,563 | €4,392 | -€16,170 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,563 | €4,392 | -€16,170 | -78.6% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.