CUISSET CHRIS: 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.
CUISSET CHRIS
Largest movements
- Cash +€7,065
up €7,065 (+64.6%), from €10,935 to €18,000
mainly Net result for the year (+€5,259) and Depreciation (+€3,234)
- Intangible fixed assets -€2,000
down €2,000 (-44.5%), from €4,493 to €2,493
- Receivables within one year -€1,902
down €1,902 (-16.1%), from €11,842 to €9,940
of which Trade receivables: -€1,928
- Tangible fixed assets -€1,234
down €1,234 (-56.9%), from €2,169 to €935
of which Plant, machinery and equipment: -€656
- Deferred charges and accrued income +€651
up €651 (+123.3%), from €528 to €1,179
- Debts after one year -€4,264
down €4,264 (-70.0%), from €6,093 to €1,829
- Profit (loss) carried forward +€2,859
up €2,859 (+19.0%), from €15,081 to €17,940
- Contributions +€2,400
up €2,400 (+96.0%), from €2,500 to €4,900
- Tax, wage and social debts +€1,086
up €1,086 (+79.7%), from €1,362 to €2,448
- Accrued charges and deferred income +€840
new in 2025: €840
- Gross operating margin -€9,114
down €9,114 (-44.8%), from €20,326 to €11,212
- Depreciation -€2,514
down €2,514 (-43.7%), from €5,748 to €3,234
- Taxes -€1,221
down €1,221 (-39.6%), from €3,085 to €1,864
- Other operating charges +€360
new in 2025: €360
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 | €29,967 | €32,547 | +€2,580 | +8.6% |
| Fixed assets | 21/28 | €6,662 | €3,428 | -€3,234 | -48.5% |
| Intangible fixed assets | 21 | €4,493 | €2,493 | -€2,000 | -44.5% |
| Tangible fixed assets | 22/27 | €2,169 | €935 | -€1,234 | -56.9% |
| Plant, machinery and equipment | 23 | €656 | - | -€656 | |
| Furniture and vehicles | 24 | €164 | - | -€164 | |
| Other tangible fixed assets | 26 | €1,349 | €935 | -€414 | -30.7% |
| Current assets | 29/58 | €23,305 | €29,119 | +€5,814 | +24.9% |
| Amounts receivable within one year | 40/41 | €11,842 | €9,940 | -€1,902 | -16.1% |
| Trade receivables | 40 | €10,244 | €8,316 | -€1,928 | -18.8% |
| Other amounts receivable | 41 | €1,598 | €1,624 | +€26 | +1.6% |
| Cash at bank and in hand | 54/58 | €10,935 | €18,000 | +€7,065 | +64.6% |
| Deferred charges and accrued income | 490/1 | €528 | €1,179 | +€651 | +123.3% |
| Total equity and liabilities | 10/49 | €29,967 | €32,547 | +€2,580 | +8.6% |
| Equity | 10/15 | €17,581 | €22,840 | +€5,259 | +29.9% |
| Contributions | 10/11 | €2,500 | €4,900 | +€2,400 | +96.0% |
| Profit (loss) carried forward | 14 | €15,081 | €17,940 | +€2,859 | +19.0% |
| Amounts payable | 17/49 | €12,386 | €9,707 | -€2,679 | -21.6% |
| Amounts payable after more than one year | 17 | €6,093 | €1,829 | -€4,264 | -70.0% |
| Financial debts | 170/4 | €6,093 | €1,829 | -€4,264 | -70.0% |
| Amounts payable within one year | 42/48 | €6,293 | €7,038 | +€745 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €4,091 | €4,264 | +€173 | +4.2% |
| Trade debts | 44 | €840 | €326 | -€514 | -61.2% |
| Suppliers | 440/4 | €840 | €326 | -€514 | -61.2% |
| Taxes, remuneration and social security | 45 | €1,362 | €2,448 | +€1,086 | +79.7% |
| Taxes | 450/3 | €1,362 | €2,448 | +€1,086 | +79.7% |
| Accrued charges and deferred income | 492/3 | - | €840 | +€840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,748 | €3,234 | -€2,514 | -43.7% |
| Other operating charges | 640/8 | - | €360 | +€360 | |
| Gross operating margin | 9900 | €20,326 | €11,212 | -€9,114 | -44.8% |
| Operating profit (loss) | 9901 | €14,578 | €7,618 | -€6,960 | -47.7% |
| Financial charges | 65/66B | €649 | €495 | -€154 | -23.7% |
| Recurring financial charges | 65 | €649 | €495 | -€154 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €13,929 | €7,123 | -€6,806 | -48.9% |
| Income taxes | 67/77 | €3,085 | €1,864 | -€1,221 | -39.6% |
| Profit (loss) for the period | 9904 | €10,844 | €5,259 | -€5,585 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,844 | €5,259 | -€5,585 | -51.5% |
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.