CUISIBAINS-C.P.A: what changed
What changed
CUISIBAINS-C.P.A
NACE 46.499, Wholesale of other household goods
filed annual accounts (NBB)
Net result for the year
€52,639
2024 · -€119,976+€172,615
Equity
€748,950
2024 · €698,065+€50,886
Cash
€90,620
2024 · €16,523+€74,097
Balance sheet total
€2.4m
2024 · €2.6m-€109,283
Largest movements
Assets
- Receivables within one year -€286,269
down €286,269 (-26.0%), from €1.1m to €815,130
of which Trade receivables: -€325,188
- Tangible fixed assets +€97,906
up €97,906 (+13.3%), from €737,332 to €835,238
of which Other tangible fixed assets: +€130,838
- Cash +€74,097
up €74,097 (+448%), from €16,523 to €90,620
mainly Receivables within one year (+€286,269) and Depreciation (+€125,742)
- Stocks and contracts +€26,883
up €26,883 (+4.7%), from €576,830 to €603,713
Equity and liabilities
- Trade debts -€175,333
down €175,333 (-19.6%), from €894,971 to €719,638
- Profit (loss) carried forward +€52,639
up €52,639 (+13.6%), from €386,048 to €438,687
- Accrued charges and deferred income +€35,319
up €35,319 (+175%), from €20,133 to €55,452
Income statement
- Gross operating margin +€195,007
up €195,007 (+158%), from €123,379 to €318,386
- Write-downs -€27,798
down €27,798, from €16,938 to -€10,860
- Depreciation +€23,544
up €23,544 (+23.0%), from €102,198 to €125,742
- Other operating charges +€21,955
up €21,955 (+388%), from €5,653 to €27,608
- Financial charges +€9,857
up €9,857 (+29.2%), from €33,738 to €43,595
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€119,976
Gross operating margin
+€195,007
Staff costs
+€482
Depreciation
-€23,544
Write-downs
+€27,798
Other operating charges
-€21,955
Financial income
+€4,703
Financial charges
-€9,857
Taxes
-€3
Deferred taxes and other
-€14
Result 2025
€52,639
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€320,849
Investment
-€218,555
Financing
-€28,197
Cash 2024
€16,523
From operations (derived)
+€320,849
Net result for the year
+€52,639
Depreciation
+€125,742
Stocks and contracts
-€26,883
Receivables within one year
+€286,269
Deferred charges and accrued income
+€16,807
Smaller working-capital items
-€537
Trade debts
-€175,333
Other debts
+€6,825
Accrued charges and deferred income
+€35,319
Investment (derived)
-€218,555
Investment in fixed assets (net)
-€218,555
Current investments
+€0
Financing
-€28,197
Debts after one year
-€25,000
Short-term financial debts
-€1,444
Contributions, distributions and other
-€1,753
Cash 2025
€90,620
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,550,292 | €2,441,009 | -€109,283 | -4.3% |
| Fixed assets | 21/28 | €759,957 | €852,770 | +€92,813 | +12.2% |
| Intangible fixed assets | 21 | €7,744 | €2,651 | -€5,093 | -65.8% |
| Tangible fixed assets | 22/27 | €737,332 | €835,238 | +€97,906 | +13.3% |
| Land and buildings | 22 | €311,584 | €287,101 | -€24,483 | -7.9% |
| Plant, machinery and equipment | 23 | €2,820 | €1,497 | -€1,323 | -46.9% |
| Furniture and vehicles | 24 | €731 | €4,700 | +€3,969 | +543% |
| Leasing and similar rights | 25 | €40,217 | €29,123 | -€11,095 | -27.6% |
| Other tangible fixed assets | 26 | €381,980 | €512,818 | +€130,838 | +34.3% |
| Financial fixed assets | 28 | €14,880 | €14,880 | = | 0.0% |
| Current assets | 29/58 | €1,790,336 | €1,588,239 | -€202,096 | -11.3% |
| Stocks and contracts in progress | 3 | €576,830 | €603,713 | +€26,883 | +4.7% |
| Stocks | 30/36 | €576,830 | €603,713 | +€26,883 | +4.7% |
| Amounts receivable within one year | 40/41 | €1,101,399 | €815,130 | -€286,269 | -26.0% |
| Trade receivables | 40 | €1,032,276 | €707,087 | -€325,188 | -31.5% |
| Other amounts receivable | 41 | €69,123 | €108,043 | +€38,920 | +56.3% |
| Current investments | 50/53 | €8 | €8 | -€0 | -5.0% |
| Cash at bank and in hand | 54/58 | €16,523 | €90,620 | +€74,097 | +448% |
| Deferred charges and accrued income | 490/1 | €95,575 | €78,768 | -€16,807 | -17.6% |
| Total equity and liabilities | 10/49 | €2,550,292 | €2,441,009 | -€109,283 | -4.3% |
| Equity | 10/15 | €698,065 | €748,950 | +€50,886 | +7.3% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Capital | 10 | €175,000 | €175,000 | = | 0.0% |
| Issued capital | 100 | €175,000 | €175,000 | = | 0.0% |
| Revaluation surpluses | 12 | €112,700 | €112,700 | = | 0.0% |
| Reserves | 13 | €17,998 | €17,998 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Legal reserve | 130 | €17,500 | €17,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €498 | €498 | = | 0.0% |
| Profit (loss) carried forward | 14 | €386,048 | €438,687 | +€52,639 | +13.6% |
| Investment grants | 15 | €6,319 | €4,565 | -€1,753 | -27.7% |
| Provisions and deferred taxes | 16 | €3 | - | -€3 | |
| Deferred taxes | 168 | €3 | - | -€3 | |
| Amounts payable | 17/49 | €1,852,225 | €1,692,059 | -€160,166 | -8.6% |
| Amounts payable after more than one year | 17 | €77,083 | €52,083 | -€25,000 | -32.4% |
| Financial debts | 170/4 | €77,083 | €52,083 | -€25,000 | -32.4% |
| Amounts payable within one year | 42/48 | €1,755,009 | €1,584,523 | -€170,486 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 43 | €1,444 | - | -€1,444 | |
| Credit institutions | 430/8 | €1,444 | - | -€1,444 | |
| Trade debts | 44 | €894,971 | €719,638 | -€175,333 | -19.6% |
| Suppliers | 440/4 | €894,971 | €719,638 | -€175,333 | -19.6% |
| Taxes, remuneration and social security | 45 | €15,105 | €14,571 | -€534 | -3.5% |
| Taxes | 450/3 | €1,688 | €544 | -€1,143 | -67.8% |
| Remuneration and social security | 454/9 | €13,417 | €14,026 | +€609 | +4.5% |
| Other amounts payable | 47/48 | €818,489 | €825,314 | +€6,825 | +0.8% |
| Accrued charges and deferred income | 492/3 | €20,133 | €55,452 | +€35,319 | +175% |
| Remuneration, social security and pensions | 62 | €88,826 | €88,344 | -€482 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,198 | €125,742 | +€23,544 | +23.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,938 | -€10,860 | -€27,798 | |
| Other operating charges | 640/8 | €5,653 | €27,608 | +€21,955 | +388% |
| Gross operating margin | 9900 | €123,379 | €318,386 | +€195,007 | +158% |
| Operating profit (loss) | 9901 | -€90,236 | €87,551 | +€177,787 | |
| Financial income | 75/76B | €4,058 | €8,761 | +€4,703 | +116% |
| Recurring financial income | 75 | €4,058 | €8,761 | +€4,703 | +116% |
| Financial charges | 65/66B | €33,738 | €43,595 | +€9,857 | +29.2% |
| Recurring financial charges | 65 | €33,738 | €43,595 | +€9,857 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€119,915 | €52,717 | +€172,632 | |
| Transfer from deferred taxes | 780 | €17 | €3 | -€14 | -83.5% |
| Income taxes | 67/77 | €77 | €81 | +€3 | +4.3% |
| Profit (loss) for the period | 9904 | -€119,976 | €52,639 | +€172,615 | |
| Profit (loss) for the period to be appropriated | 9905 | -€119,976 | €52,639 | +€172,615 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.