CUISITOP DESIGN: 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.
CUISITOP DESIGN
Largest movements
- Receivables within one year +€133,139
up €133,139 (+104.1%), from €127,860 to €260,999
of which Other amounts receivable: +€185,838
- Cash +€77,639
up €77,639 (+113.3%), from €68,554 to €146,192
mainly Net result for the year (+€135,869) and Trade debts (+€35,386)
- Tangible fixed assets -€41,886
down €41,886 (-44.4%), from €94,233 to €52,347
of which Furniture and vehicles: -€39,248
- Stocks and contracts -€12,838
down €12,838 (-17.3%), from €74,311 to €61,473
- Intangible fixed assets -€10,718
down €10,718 (-20.0%), from €53,565 to €42,848
- Reserves +€135,869
up €135,869 (+36.5%), from €372,041 to €507,911
- Trade debts +€35,386
new in 2025: €35,386
- Other debts -€18,725
no longer reported in 2025 (was €18,725)
- Staff costs +€109,197
new in 2025: €109,197
- Gross operating margin +€55,638
up €55,638 (+19.9%), from €279,914 to €335,552
- Depreciation -€14,987
down €14,987 (-42.8%), from €35,041 to €20,055
- Taxes -€13,359
down €13,359 (-22.0%), from €60,694 to €47,335
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 | €419,383 | €568,296 | +€148,913 | +35.5% |
| Fixed assets | 21/28 | €147,798 | €95,194 | -€52,604 | -35.6% |
| Intangible fixed assets | 21 | €53,565 | €42,848 | -€10,718 | -20.0% |
| Tangible fixed assets | 22/27 | €94,233 | €52,347 | -€41,886 | -44.4% |
| Plant, machinery and equipment | 23 | €4,216 | €6,379 | +€2,164 | +51.3% |
| Furniture and vehicles | 24 | €48,580 | €9,332 | -€39,248 | -80.8% |
| Other tangible fixed assets | 26 | €41,437 | €36,635 | -€4,802 | -11.6% |
| Current assets | 29/58 | €271,585 | €473,102 | +€201,517 | +74.2% |
| Stocks and contracts in progress | 3 | €74,311 | €61,473 | -€12,838 | -17.3% |
| Stocks | 30/36 | €74,311 | €61,473 | -€12,838 | -17.3% |
| Amounts receivable within one year | 40/41 | €127,860 | €260,999 | +€133,139 | +104.1% |
| Trade receivables | 40 | €104,009 | €51,310 | -€52,699 | -50.7% |
| Other amounts receivable | 41 | €23,851 | €209,688 | +€185,838 | +779.2% |
| Cash at bank and in hand | 54/58 | €68,554 | €146,192 | +€77,639 | +113.3% |
| Deferred charges and accrued income | 490/1 | €860 | €4,438 | +€3,578 | +416.0% |
| Total equity and liabilities | 10/49 | €419,383 | €568,296 | +€148,913 | +35.5% |
| Equity | 10/15 | €397,041 | €532,911 | +€135,869 | +34.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Share premium | 1100/10 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €372,041 | €507,911 | +€135,869 | +36.5% |
| Distributable reserves | 133 | €372,041 | €507,911 | +€135,869 | +36.5% |
| Amounts payable | 17/49 | €22,342 | €35,386 | +€13,044 | +58.4% |
| Amounts payable within one year | 42/48 | €22,342 | €35,386 | +€13,044 | +58.4% |
| Trade debts | 44 | - | €35,386 | +€35,386 | |
| Suppliers | 440/4 | - | €35,386 | +€35,386 | |
| Taxes, remuneration and social security | 45 | €3,617 | - | -€3,617 | |
| Taxes | 450/3 | €3,617 | - | -€3,617 | |
| Other amounts payable | 47/48 | €18,725 | - | -€18,725 | |
| Remuneration, social security and pensions | 62 | - | €109,197 | +€109,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,041 | €20,055 | -€14,987 | -42.8% |
| Other operating charges | 640/8 | €2,062 | €4,604 | +€2,541 | +123.2% |
| Non-recurring operating charges | 66A | €4,333 | €17,380 | +€13,048 | +301.1% |
| Gross operating margin | 9900 | €279,914 | €335,552 | +€55,638 | +19.9% |
| Operating profit (loss) | 9901 | €238,478 | €184,317 | -€54,162 | -22.7% |
| Financial income | 75/76B | €371 | €368 | -€4 | -1.0% |
| Recurring financial income | 75 | €371 | €368 | -€4 | -1.0% |
| Financial charges | 65/66B | €1,445 | €1,480 | +€35 | +2.4% |
| Recurring financial charges | 65 | €1,445 | €1,480 | +€35 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €237,404 | €183,204 | -€54,200 | -22.8% |
| Income taxes | 67/77 | €60,694 | €47,335 | -€13,359 | -22.0% |
| Profit (loss) for the period | 9904 | €176,710 | €135,869 | -€40,841 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €176,710 | €135,869 | -€40,841 | -23.1% |
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 7 October 2026 via checked.be.