CUISI - SANI - DESIGN: 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 - SANI - DESIGN
Largest movements
- Cash -€7,648
down €7,648 (-63.3%), from €12,089 to €4,441
mainly Investment in fixed assets (net) (-€7,746) and Current portion of long-term debt (-€6,923)
- Receivables within one year +€3,681
up €3,681 (+14.8%), from €24,801 to €28,482
of which Trade receivables: +€6,648
- Tangible fixed assets -€2,869
down €2,869 (-13.1%), from €21,935 to €19,066
of which Plant, machinery and equipment: -€3,842
- Other debts +€9,374
up €9,374 (+97.1%), from €9,659 to €19,032
- Current portion of long-term debt -€6,923
down €6,923 (-91.6%), from €7,557 to €633
- Tax, wage and social debts -€5,362
down €5,362 (-75.4%), from €7,108 to €1,746
of which Taxes: -€5,924
- Profit (loss) carried forward -€2,657
down €2,657 (-6.9%), from -€38,628 to -€41,285
- Trade debts -€838
down €838 (-9.4%), from €8,867 to €8,030
- Gross operating margin -€47,044
down €47,044 (-76.5%), from €61,473 to €14,429
- Staff costs +€2,246
up €2,246 (+261%), from €859 to €3,105
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 | €65,455 | €58,760 | -€6,695 | -10.2% |
| Fixed assets | 21/28 | €21,935 | €19,066 | -€2,869 | -13.1% |
| Tangible fixed assets | 22/27 | €21,935 | €19,066 | -€2,869 | -13.1% |
| Plant, machinery and equipment | 23 | €10,136 | €6,294 | -€3,842 | -37.9% |
| Furniture and vehicles | 24 | €11,799 | €12,772 | +€973 | +8.2% |
| Current assets | 29/58 | €43,519 | €39,694 | -€3,825 | -8.8% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,801 | €28,482 | +€3,681 | +14.8% |
| Trade receivables | 40 | €18,360 | €25,008 | +€6,648 | +36.2% |
| Other amounts receivable | 41 | €6,440 | €3,474 | -€2,966 | -46.1% |
| Cash at bank and in hand | 54/58 | €12,089 | €4,441 | -€7,648 | -63.3% |
| Deferred charges and accrued income | 490/1 | €1,629 | €1,771 | +€142 | +8.7% |
| Total equity and liabilities | 10/49 | €65,455 | €58,760 | -€6,695 | -10.2% |
| Equity | 10/15 | €29,572 | €26,915 | -€2,657 | -9.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,628 | -€41,285 | -€2,657 | -6.9% |
| Amounts payable | 17/49 | €35,882 | €31,845 | -€4,038 | -11.3% |
| Amounts payable after more than one year | 17 | €633 | - | -€633 | |
| Financial debts | 170/4 | €633 | - | -€633 | |
| Amounts payable within one year | 42/48 | €35,249 | €31,845 | -€3,404 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €7,557 | €633 | -€6,923 | -91.6% |
| Financial debts | 43 | €2,058 | €2,403 | +€345 | +16.8% |
| Credit institutions | 430/8 | €2,058 | €2,403 | +€345 | +16.8% |
| Trade debts | 44 | €8,867 | €8,030 | -€838 | -9.4% |
| Suppliers | 440/4 | €8,867 | €8,030 | -€838 | -9.4% |
| Taxes, remuneration and social security | 45 | €7,108 | €1,746 | -€5,362 | -75.4% |
| Taxes | 450/3 | €5,924 | - | -€5,924 | |
| Remuneration and social security | 454/9 | €1,184 | €1,746 | +€562 | +47.4% |
| Other amounts payable | 47/48 | €9,659 | €19,032 | +€9,374 | +97.1% |
| Non-recurring operating income | 76A | - | €3,209 | +€3,209 | |
| Remuneration, social security and pensions | 62 | €859 | €3,105 | +€2,246 | +261% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,233 | €10,616 | +€383 | +3.7% |
| Other operating charges | 640/8 | €1,435 | €1,263 | -€173 | -12.0% |
| Non-recurring operating charges | 66A | €299 | €921 | +€622 | +208% |
| Gross operating margin | 9900 | €61,473 | €14,429 | -€47,044 | -76.5% |
| Operating profit (loss) | 9901 | €48,646 | -€1,476 | -€50,122 | |
| Financial income | 75/76B | €11 | €18 | +€7 | +57.4% |
| Recurring financial income | 75 | €11 | €18 | +€7 | +57.4% |
| Financial charges | 65/66B | €1,451 | €1,091 | -€360 | -24.8% |
| Recurring financial charges | 65 | €1,451 | €1,091 | -€360 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €47,207 | -€2,549 | -€49,756 | |
| Income taxes | 67/77 | €250 | €253 | +€4 | +1.5% |
| Profit (loss) for the period | 9904 | €46,958 | -€2,802 | -€49,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,958 | -€2,802 | -€49,760 |
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.