CUISITEC: 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.
CUISITEC
Largest movements
- Tangible fixed assets -€13,040
down €13,040 (-59.6%), from €21,873 to €8,833
of which Furniture and vehicles: -€7,580
- Cash +€4,086
up €4,086 (+47.5%), from €8,593 to €12,679
mainly Depreciation (+€13,040) and Net result for the year (+€12,572)
- Deferred charges and accrued income +€3,297
up €3,297 (+837.9%), from €394 to €3,691
- Receivables within one year +€2,243
up €2,243 (+983.2%), from €228 to €2,472
of which Trade receivables: +€2,243
- Profit (loss) carried forward +€12,572
up €12,572, from -€2,441 to €10,131
- Tax, wage and social debts -€8,016
down €8,016 (-39.4%), from €20,343 to €12,327
of which Remuneration and social security: -€7,648
- Debts after one year -€5,789
down €5,789 (-95.5%), from €6,059 to €271
- Current portion of long-term debt -€1,764
down €1,764 (-23.4%), from €7,553 to €5,789
- Gross operating margin +€40,813
up €40,813 (+240.7%), from €16,954 to €57,767
- Staff costs +€1,451
up €1,451 (+5.4%), from €26,820 to €28,271
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.
Cash bridge derived
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 | €55,446 | €51,814 | -€3,631 | -6.5% |
| Fixed assets | 21/28 | €23,873 | €10,833 | -€13,040 | -54.6% |
| Tangible fixed assets | 22/27 | €21,873 | €8,833 | -€13,040 | -59.6% |
| Land and buildings | 22 | €8,551 | €3,090 | -€5,460 | -63.9% |
| Furniture and vehicles | 24 | €13,323 | €5,743 | -€7,580 | -56.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €31,573 | €40,981 | +€9,409 | +29.8% |
| Stocks and contracts in progress | 3 | €22,358 | €22,140 | -€218 | -1.0% |
| Stocks | 30/36 | €22,358 | €22,140 | -€218 | -1.0% |
| Amounts receivable within one year | 40/41 | €228 | €2,472 | +€2,243 | +983.2% |
| Trade receivables | 40 | - | €2,243 | +€2,243 | |
| Other amounts receivable | 41 | €228 | €228 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,593 | €12,679 | +€4,086 | +47.5% |
| Deferred charges and accrued income | 490/1 | €394 | €3,691 | +€3,297 | +837.9% |
| Total equity and liabilities | 10/49 | €55,446 | €51,814 | -€3,631 | -6.5% |
| Equity | 10/15 | €18,866 | €30,892 | +€12,026 | +63.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,441 | €10,131 | +€12,572 | |
| Investment grants | 15 | €855 | €309 | -€546 | -63.9% |
| Amounts payable | 17/49 | €36,580 | €20,923 | -€15,657 | -42.8% |
| Amounts payable after more than one year | 17 | €6,059 | €271 | -€5,789 | -95.5% |
| Financial debts | 170/4 | €6,059 | €271 | -€5,789 | -95.5% |
| Amounts payable within one year | 42/48 | €30,521 | €20,652 | -€9,869 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €7,553 | €5,789 | -€1,764 | -23.4% |
| Trade debts | 44 | €2,625 | €2,536 | -€89 | -3.4% |
| Suppliers | 440/4 | €2,625 | €2,536 | -€89 | -3.4% |
| Taxes, remuneration and social security | 45 | €20,343 | €12,327 | -€8,016 | -39.4% |
| Taxes | 450/3 | €2,893 | €2,525 | -€368 | -12.7% |
| Remuneration and social security | 454/9 | €17,450 | €9,802 | -€7,648 | -43.8% |
| Remuneration, social security and pensions | 62 | €26,820 | €28,271 | +€1,451 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,081 | €13,040 | -€41 | -0.3% |
| Other operating charges | 640/8 | €4,094 | €4,033 | -€61 | -1.5% |
| Gross operating margin | 9900 | €16,954 | €57,767 | +€40,813 | +240.7% |
| Operating profit (loss) | 9901 | -€27,041 | €12,423 | +€39,464 | |
| Financial income | 75/76B | €632 | €596 | -€36 | -5.7% |
| Recurring financial income | 75 | €632 | €596 | -€36 | -5.7% |
| Financial charges | 65/66B | €370 | €161 | -€209 | -56.6% |
| Recurring financial charges | 65 | €370 | €161 | -€209 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,779 | €12,859 | +€39,637 | |
| Income taxes | 67/77 | €279 | €286 | +€7 | +2.7% |
| Profit (loss) for the period | 9904 | -€27,058 | €12,572 | +€39,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,058 | €12,572 | +€39,630 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.