CUIB: 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.
CUIB
Largest movements
- Tangible fixed assets -€357,751
down €357,751 (-15.6%), from €2.3m to €1.9m
of which Land and buildings: -€354,688
- Receivables within one year -€222,580
down €222,580 (-58.5%), from €380,668 to €158,088
of which Trade receivables: -€225,527
- Financial fixed assets -€150,000
down €150,000 (-21.4%), from €700,000 to €550,000
- Short-term financial debts -€399,392
down €399,392 (-45.7%), from €873,865 to €474,473
of which Credit institutions: -€260,000
- Debts after one year -€183,651
down €183,651 (-20.1%), from €912,478 to €728,828
of which Financial debts: -€185,171
- Trade debts -€167,539
down €167,539 (-36.3%), from €461,520 to €293,982
- Reserves +€51,498
up €51,498 (+6.7%), from €763,895 to €815,393
- Gross operating margin +€90,076
up €90,076 (+11.0%), from €815,708 to €905,783
- Staff costs +€49,263
up €49,263 (+8.7%), from €566,223 to €615,486
- Taxes +€10,513
up €10,513 (+40.1%), from €26,220 to €36,733
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 | €3,378,753 | €2,652,532 | -€726,221 | -21.5% |
| Fixed assets | 21/28 | €2,993,839 | €2,486,088 | -€507,751 | -17.0% |
| Tangible fixed assets | 22/27 | €2,293,839 | €1,936,088 | -€357,751 | -15.6% |
| Land and buildings | 22 | €2,260,825 | €1,906,137 | -€354,688 | -15.7% |
| Plant, machinery and equipment | 23 | €1,051 | €467 | -€584 | -55.6% |
| Furniture and vehicles | 24 | €31,964 | €29,484 | -€2,479 | -7.8% |
| Financial fixed assets | 28 | €700,000 | €550,000 | -€150,000 | -21.4% |
| Current assets | 29/58 | €384,913 | €166,444 | -€218,469 | -56.8% |
| Amounts receivable within one year | 40/41 | €380,668 | €158,088 | -€222,580 | -58.5% |
| Trade receivables | 40 | €271,717 | €46,190 | -€225,527 | -83.0% |
| Other amounts receivable | 41 | €108,951 | €111,898 | +€2,947 | +2.7% |
| Cash at bank and in hand | 54/58 | €715 | €5,412 | +€4,698 | +657.4% |
| Deferred charges and accrued income | 490/1 | €3,530 | €2,943 | -€587 | -16.6% |
| Total equity and liabilities | 10/49 | €3,378,753 | €2,652,532 | -€726,221 | -21.5% |
| Equity | 10/15 | €770,095 | €821,593 | +€51,498 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €763,895 | €815,393 | +€51,498 | +6.7% |
| Distributable reserves | 133 | €763,895 | €815,393 | +€51,498 | +6.7% |
| Amounts payable | 17/49 | €2,608,657 | €1,830,938 | -€777,719 | -29.8% |
| Amounts payable after more than one year | 17 | €912,478 | €728,828 | -€183,651 | -20.1% |
| Financial debts | 170/4 | €910,898 | €725,728 | -€185,171 | -20.3% |
| Other amounts payable | 178/9 | €1,580 | €3,100 | +€1,520 | +96.2% |
| Amounts payable within one year | 42/48 | €1,696,179 | €1,102,111 | -€594,068 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €218,246 | €186,607 | -€31,639 | -14.5% |
| Financial debts | 43 | €873,865 | €474,473 | -€399,392 | -45.7% |
| Credit institutions | 430/8 | €260,000 | - | -€260,000 | |
| Other loans | 439 | €613,865 | €474,473 | -€139,392 | -22.7% |
| Trade debts | 44 | €461,520 | €293,982 | -€167,539 | -36.3% |
| Suppliers | 440/4 | €461,520 | €293,982 | -€167,539 | -36.3% |
| Taxes, remuneration and social security | 45 | €120,702 | €125,203 | +€4,501 | +3.7% |
| Taxes | 450/3 | €120,702 | €125,203 | +€4,501 | +3.7% |
| Other amounts payable | 47/48 | €21,846 | €21,846 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €566,223 | €615,486 | +€49,263 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,902 | €97,173 | -€729 | -0.7% |
| Other operating charges | 640/8 | €39,010 | €42,072 | +€3,062 | +7.8% |
| Gross operating margin | 9900 | €815,708 | €905,783 | +€90,076 | +11.0% |
| Operating profit (loss) | 9901 | €112,572 | €151,052 | +€38,480 | +34.2% |
| Financial income | 75/76B | €6,344 | €5,865 | -€479 | -7.6% |
| Recurring financial income | 75 | €6,344 | €5,865 | -€479 | -7.6% |
| Financial charges | 65/66B | €70,615 | €68,686 | -€1,929 | -2.7% |
| Recurring financial charges | 65 | €70,615 | €68,686 | -€1,929 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €48,302 | €88,231 | +€39,929 | +82.7% |
| Income taxes | 67/77 | €26,220 | €36,733 | +€10,513 | +40.1% |
| Profit (loss) for the period | 9904 | €22,082 | €51,498 | +€29,416 | +133.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,082 | €51,498 | +€29,416 | +133.2% |
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 12 October 2026 via checked.be.