CUISTAX ADVISORY: 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.
CUISTAX ADVISORY
Largest movements
- Total assets +€220,703
up €220,703 (+552%), from €39,984 to €260,687
- Total equity and liabilities +€220,703
up €220,703 (+552%), from €39,984 to €260,687
- Purchases and services -€15,486
no longer reported in 2023 (was €15,486)
- Gross operating margin -€15,129
no longer reported in 2023 (was €15,129)
- Taxes -€2,795
no longer reported in 2023 (was €2,795)
- Depreciation -€1,592
no longer reported in 2023 (was €1,592)
From the 2019 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,984 | €260,687 | +€220,703 | +552% |
| Fixed assets | 21/28 | €6,368 | - | -€6,368 | |
| Tangible fixed assets | 22/27 | €6,368 | - | -€6,368 | |
| Furniture and vehicles | 24 | €6,368 | - | -€6,368 | |
| Current assets | 29/58 | €33,616 | - | -€33,616 | |
| Amounts receivable within one year | 40/41 | €26,223 | - | -€26,223 | |
| Trade receivables | 40 | €26,216 | - | -€26,216 | |
| Other amounts receivable | 41 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | €6,943 | - | -€6,943 | |
| Deferred charges and accrued income | 490/1 | €450 | - | -€450 | |
| Total equity and liabilities | 10/49 | €39,984 | €260,687 | +€220,703 | +552% |
| Equity | 10/15 | €1,500 | - | -€1,500 | |
| Contributions | 10/11 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | €10,654 | - | -€10,654 | |
| Amounts payable | 17/49 | €27,830 | - | -€27,830 | |
| Amounts payable within one year | 42/48 | €27,829 | - | -€27,829 | |
| Trade debts | 44 | €1,942 | - | -€1,942 | |
| Suppliers | 440/4 | €1,942 | - | -€1,942 | |
| Taxes, remuneration and social security | 45 | €4,712 | - | -€4,712 | |
| Taxes | 450/3 | €4,712 | - | -€4,712 | |
| Other amounts payable | 47/48 | €21,176 | - | -€21,176 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,486 | - | -€15,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,592 | - | -€1,592 | |
| Other operating charges | 640/8 | €89 | - | -€89 | |
| Gross operating margin | 9900 | €15,129 | - | -€15,129 | |
| Operating profit (loss) | 9901 | €13,449 | - | -€13,449 | |
| Profit (loss) for the period before taxes | 9903 | €13,449 | - | -€13,449 | |
| Income taxes | 67/77 | €2,795 | - | -€2,795 | |
| Profit (loss) for the period | 9904 | €10,654 | - | -€10,654 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,654 | - | -€10,654 |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.