CUIQUE SUUM: 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.
CUIQUE SUUM
Largest movements
- Tangible fixed assets -€26,843
down €26,843 (-4.3%), from €623,955 to €597,112
of which Land and buildings: -€25,424
- Formation expenses +€15,032
new in 2024: €15,032
- Cash +€8,093
up €8,093 (+276207.8%), from €3 to €8,096
mainly Depreciation (+€26,843) and Current portion of long-term debt (+€7,801)
- Debts after one year -€13,437
down €13,437 (-5.0%), from €266,794 to €253,357
- Current portion of long-term debt +€7,801
up €7,801 (+24.5%), from €31,873 to €39,673
- Gross operating margin +€2,113
up €2,113 (+5.1%), from €41,179 to €43,293
- Depreciation +€1,134
up €1,134 (+4.4%), from €25,709 to €26,843
- Financial charges +€1,050
up €1,050 (+12.2%), from €8,608 to €9,657
- Other operating charges +€496
up €496 (+13.4%), from €3,714 to €4,211
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,254 | €758,238 | +€984 | +0.1% |
| Formation expenses | 20 | - | €15,032 | +€15,032 | |
| Fixed assets | 21/28 | €623,955 | €597,112 | -€26,843 | -4.3% |
| Tangible fixed assets | 22/27 | €623,955 | €597,112 | -€26,843 | -4.3% |
| Land and buildings | 22 | €617,740 | €592,316 | -€25,424 | -4.1% |
| Furniture and vehicles | 24 | €6,215 | €4,796 | -€1,419 | -22.8% |
| Current assets | 29/58 | €133,299 | €146,094 | +€12,794 | +9.6% |
| Amounts receivable within one year | 40/41 | €133,296 | €137,998 | +€4,702 | +3.5% |
| Trade receivables | 40 | €17,100 | €25,802 | +€8,702 | +50.9% |
| Other amounts receivable | 41 | €116,196 | €112,196 | -€4,000 | -3.4% |
| Cash at bank and in hand | 54/58 | €3 | €8,096 | +€8,093 | +276207.8% |
| Total equity and liabilities | 10/49 | €757,254 | €758,238 | +€984 | +0.1% |
| Equity | 10/15 | €122,439 | €124,462 | +€2,023 | +1.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €54,970 | €54,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,970 | €54,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,469 | €7,492 | +€2,023 | +37.0% |
| Amounts payable | 17/49 | €634,815 | €633,776 | -€1,039 | -0.2% |
| Amounts payable after more than one year | 17 | €266,794 | €253,357 | -€13,437 | -5.0% |
| Financial debts | 170/4 | €266,794 | €253,357 | -€13,437 | -5.0% |
| Amounts payable within one year | 42/48 | €368,021 | €380,420 | +€12,398 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €31,873 | €39,673 | +€7,801 | +24.5% |
| Trade debts | 44 | €896 | €5,689 | +€4,793 | +534.9% |
| Suppliers | 440/4 | €896 | €5,689 | +€4,793 | +534.9% |
| Taxes, remuneration and social security | 45 | €1,843 | €563 | -€1,280 | -69.5% |
| Taxes | 450/3 | €1,843 | €563 | -€1,280 | -69.5% |
| Other amounts payable | 47/48 | €333,410 | €334,495 | +€1,085 | +0.3% |
| Non-recurring operating income | 76A | €5,802 | €0 | -€5,802 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,709 | €26,843 | +€1,134 | +4.4% |
| Other operating charges | 640/8 | €3,714 | €4,211 | +€496 | +13.4% |
| Gross operating margin | 9900 | €41,179 | €43,293 | +€2,113 | +5.1% |
| Operating profit (loss) | 9901 | €11,756 | €12,240 | +€484 | +4.1% |
| Financial charges | 65/66B | €8,608 | €9,657 | +€1,050 | +12.2% |
| Recurring financial charges | 65 | €8,608 | €9,657 | +€1,050 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €3,148 | €2,582 | -€566 | -18.0% |
| Income taxes | 67/77 | €879 | €559 | -€320 | -36.4% |
| Profit (loss) for the period | 9904 | €2,270 | €2,023 | -€247 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,270 | €2,023 | -€247 | -10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.