CUISI-RÊVE: 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.
CUISI-RÊVE
Largest movements
- Stocks and contracts +€9,442
up €9,442 (+34.7%), from €27,212 to €36,654
- Tangible fixed assets -€6,774
down €6,774 (-11.1%), from €60,878 to €54,104
of which Plant, machinery and equipment: -€4,545
- Cash -€5,454
down €5,454 (-7.2%), from €76,245 to €70,791
mainly Debts after one year (-€14,993) and Stocks and contracts (-€9,442)
- Intangible fixed assets +€2,215
new in 2025: €2,215
- Debts after one year -€14,993
down €14,993 (-33.9%), from €44,175 to €29,182
- Profit (loss) carried forward +€8,635
up €8,635 (+85.1%), from -€10,150 to -€1,515
- Advances received +€5,075
up €5,075 (+43.4%), from €11,688 to €16,763
- Gross operating margin +€18,130
up €18,130, from -€2,879 to €15,250
- Depreciation -€4,454
down €4,454 (-33.3%), from €13,360 to €8,906
- Financial income +€1,549
up €1,549 (+50.8%), from €3,053 to €4,602
- Financial charges -€1,163
down €1,163 (-48.1%), from €2,417 to €1,254
- Other operating charges -€599
down €599 (-30.5%), from €1,961 to €1,363
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 | €194,531 | €192,662 | -€1,869 | -1.0% |
| Fixed assets | 21/28 | €60,938 | €56,379 | -€4,559 | -7.5% |
| Intangible fixed assets | 21 | - | €2,215 | +€2,215 | |
| Tangible fixed assets | 22/27 | €60,878 | €54,104 | -€6,774 | -11.1% |
| Land and buildings | 22 | €38,931 | €35,738 | -€3,193 | -8.2% |
| Plant, machinery and equipment | 23 | €21,947 | €17,403 | -€4,545 | -20.7% |
| Furniture and vehicles | 24 | - | €963 | +€963 | |
| Financial fixed assets | 28 | €59 | €59 | = | 0.0% |
| Current assets | 29/58 | €133,593 | €136,283 | +€2,690 | +2.0% |
| Stocks and contracts in progress | 3 | €27,212 | €36,654 | +€9,442 | +34.7% |
| Stocks | 30/36 | €27,212 | €36,654 | +€9,442 | +34.7% |
| Amounts receivable within one year | 40/41 | €28,516 | €27,028 | -€1,488 | -5.2% |
| Trade receivables | 40 | €20,465 | €24,898 | +€4,433 | +21.7% |
| Other amounts receivable | 41 | €8,050 | €2,130 | -€5,920 | -73.5% |
| Cash at bank and in hand | 54/58 | €76,245 | €70,791 | -€5,454 | -7.2% |
| Deferred charges and accrued income | 490/1 | €1,621 | €1,810 | +€189 | +11.7% |
| Total equity and liabilities | 10/49 | €194,531 | €192,662 | -€1,869 | -1.0% |
| Equity | 10/15 | €118,030 | €126,439 | +€8,409 | +7.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €108,180 | €107,954 | -€226 | -0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,260 | €2,034 | -€226 | -10.0% |
| Distributable reserves | 133 | €105,920 | €105,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,150 | -€1,515 | +€8,635 | +85.1% |
| Provisions and deferred taxes | 16 | €794 | €715 | -€79 | -10.0% |
| Deferred taxes | 168 | €794 | €715 | -€79 | -10.0% |
| Amounts payable | 17/49 | €75,707 | €65,508 | -€10,199 | -13.5% |
| Amounts payable after more than one year | 17 | €44,175 | €29,182 | -€14,993 | -33.9% |
| Financial debts | 170/4 | €44,175 | €29,182 | -€14,993 | -33.9% |
| Amounts payable within one year | 42/48 | €30,072 | €35,686 | +€5,614 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €8,062 | €7,993 | -€69 | -0.9% |
| Trade debts | 44 | €9,215 | €10,371 | +€1,156 | +12.5% |
| Suppliers | 440/4 | €9,215 | €10,371 | +€1,156 | +12.5% |
| Advances received on contracts in progress | 46 | €11,688 | €16,763 | +€5,075 | +43.4% |
| Taxes, remuneration and social security | 45 | €682 | €31 | -€651 | -95.5% |
| Taxes | 450/3 | €682 | €31 | -€651 | -95.5% |
| Other amounts payable | 47/48 | €425 | €528 | +€103 | +24.3% |
| Accrued charges and deferred income | 492/3 | €1,460 | €640 | -€820 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,360 | €8,906 | -€4,454 | -33.3% |
| Other operating charges | 640/8 | €1,961 | €1,363 | -€599 | -30.5% |
| Non-recurring operating charges | 66A | €1,701 | €0 | -€1,701 | -100% |
| Gross operating margin | 9900 | -€2,879 | €15,250 | +€18,130 | |
| Operating profit (loss) | 9901 | -€19,901 | €4,981 | +€24,883 | |
| Financial income | 75/76B | €3,053 | €4,602 | +€1,549 | +50.8% |
| Recurring financial income | 75 | €3,053 | €4,602 | +€1,549 | +50.8% |
| Financial charges | 65/66B | €2,417 | €1,254 | -€1,163 | -48.1% |
| Recurring financial charges | 65 | €2,417 | €1,254 | -€1,163 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,265 | €8,330 | +€27,595 | |
| Transfer from deferred taxes | 780 | €131 | €79 | -€52 | -39.4% |
| Profit (loss) for the period | 9904 | -€19,134 | €8,409 | +€27,544 | |
| Transfer from tax-exempt reserves | 789 | €373 | €226 | -€147 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,761 | €8,635 | +€27,397 |
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 14 October 2026 via checked.be.