CUIS'IN EMOI: 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.
CUIS'IN EMOI
Largest movements
- Tangible fixed assets +€14,516
up €14,516 (+16.4%), from €88,451 to €102,967
of which Furniture and vehicles: +€11,579
- Cash +€9,390
up €9,390 (+11.1%), from €84,724 to €94,114
mainly Depreciation (+€34,090) and Tax, wage and social debts (+€16,934)
- Receivables within one year +€4,659
up €4,659 (+7.0%), from €66,407 to €71,066
of which Trade receivables: +€9,545
- Tax, wage and social debts +€16,934
up €16,934 (+238%), from €7,124 to €24,058
of which Taxes: +€13,343
- Accrued charges and deferred income +€16,442
up €16,442 (+32.5%), from €50,633 to €67,075
- Trade debts -€7,883
down €7,883 (-16.9%), from €46,742 to €38,859
- Current portion of long-term debt +€5,738
up €5,738 (+45.9%), from €12,499 to €18,237
- Other debts -€4,459
down €4,459 (-11.2%), from €39,984 to €35,525
- Staff costs +€16,295
up €16,295 (+97.2%), from €16,770 to €33,065
- Depreciation +€14,034
up €14,034 (+70.0%), from €20,056 to €34,090
- Gross operating margin -€13,455
down €13,455 (-15.0%), from €89,973 to €76,518
- Taxes -€13,266
down €13,266 (-87.6%), from €15,143 to €1,877
- Financial charges +€1,147
up €1,147 (+68.1%), from €1,685 to €2,832
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 | €260,996 | €291,490 | +€30,494 | +11.7% |
| Fixed assets | 21/28 | €88,451 | €102,967 | +€14,516 | +16.4% |
| Tangible fixed assets | 22/27 | €88,451 | €102,967 | +€14,516 | +16.4% |
| Land and buildings | 22 | €34,498 | €37,436 | +€2,938 | +8.5% |
| Furniture and vehicles | 24 | €53,953 | €65,532 | +€11,579 | +21.5% |
| Current assets | 29/58 | €172,545 | €188,522 | +€15,978 | +9.3% |
| Stocks and contracts in progress | 3 | €18,760 | €18,760 | = | 0.0% |
| Stocks | 30/36 | €18,760 | €18,760 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,407 | €71,066 | +€4,659 | +7.0% |
| Trade receivables | 40 | €57,398 | €66,943 | +€9,545 | +16.6% |
| Other amounts receivable | 41 | €9,008 | €4,123 | -€4,885 | -54.2% |
| Cash at bank and in hand | 54/58 | €84,724 | €94,114 | +€9,390 | +11.1% |
| Deferred charges and accrued income | 490/1 | €2,654 | €4,582 | +€1,928 | +72.6% |
| Total equity and liabilities | 10/49 | €260,996 | €291,490 | +€30,494 | +11.7% |
| Equity | 10/15 | €70,451 | €74,808 | +€4,358 | +6.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €37,420 | €37,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €35,420 | €35,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,031 | €17,389 | +€4,358 | +33.4% |
| Amounts payable | 17/49 | €190,545 | €216,681 | +€26,136 | +13.7% |
| Amounts payable after more than one year | 17 | €33,564 | €32,928 | -€636 | -1.9% |
| Financial debts | 170/4 | €33,564 | €32,928 | -€636 | -1.9% |
| Amounts payable within one year | 42/48 | €106,348 | €116,678 | +€10,330 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €12,499 | €18,237 | +€5,738 | +45.9% |
| Trade debts | 44 | €46,742 | €38,859 | -€7,883 | -16.9% |
| Suppliers | 440/4 | €46,742 | €38,859 | -€7,883 | -16.9% |
| Taxes, remuneration and social security | 45 | €7,124 | €24,058 | +€16,934 | +238% |
| Taxes | 450/3 | €6,990 | €20,333 | +€13,343 | +191% |
| Remuneration and social security | 454/9 | €133 | €3,725 | +€3,592 | +2,691% |
| Other amounts payable | 47/48 | €39,984 | €35,525 | -€4,459 | -11.2% |
| Accrued charges and deferred income | 492/3 | €50,633 | €67,075 | +€16,442 | +32.5% |
| Remuneration, social security and pensions | 62 | €16,770 | €33,065 | +€16,295 | +97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,056 | €34,090 | +€14,034 | +70.0% |
| Other operating charges | 640/8 | €1,565 | €806 | -€759 | -48.5% |
| Gross operating margin | 9900 | €89,973 | €76,518 | -€13,455 | -15.0% |
| Operating profit (loss) | 9901 | €51,583 | €8,558 | -€43,025 | -83.4% |
| Financial income | 75/76B | €664 | €508 | -€156 | -23.4% |
| Recurring financial income | 75 | €664 | €508 | -€156 | -23.4% |
| Financial charges | 65/66B | €1,685 | €2,832 | +€1,147 | +68.1% |
| Recurring financial charges | 65 | €1,685 | €2,832 | +€1,147 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | €50,562 | €6,235 | -€44,328 | -87.7% |
| Income taxes | 67/77 | €15,143 | €1,877 | -€13,266 | -87.6% |
| Profit (loss) for the period | 9904 | €35,420 | €4,358 | -€31,062 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,420 | €4,358 | -€31,062 | -87.7% |
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 26 October 2026 via checked.be.