CUISTOT: 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.
CUISTOT
Largest movements
- Receivables within one year -€3,351
down €3,351 (-46.8%), from €7,158 to €3,807
of which Trade receivables: -€3,692
- Receivables after one year -€3,157
down €3,157 (-4.6%), from €67,995 to €64,838
- Debts after one year -€17,134
no longer reported in 2025 (was €17,134)
- Short-term financial debts +€12,110
up €12,110 (+1,242%), from €975 to €13,085
- Tax, wage and social debts +€3,286
up €3,286 (+35.9%), from €9,154 to €12,440
of which Taxes: +€3,273
- Reserves -€2,536
down €2,536 (-12.0%), from €21,203 to €18,668
- Current portion of long-term debt -€1,875
down €1,875 (-8.9%), from €21,009 to €19,134
- Gross operating margin -€12,906
down €12,906 (-85.2%), from €15,147 to €2,241
- Taxes -€3,454
down €3,454 (-80.7%), from €4,280 to €826
- Financial charges +€2,242
up €2,242 (+67.6%), from €3,315 to €5,557
- Financial income -€1,047
down €1,047 (-28.5%), from €3,669 to €2,622
of which Financial income: -€530
- Other operating charges -€437
down €437 (-30.1%), from €1,452 to €1,015
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,153 | €68,646 | -€6,508 | -8.7% |
| Current assets | 29/58 | €75,153 | €68,646 | -€6,508 | -8.7% |
| Amounts receivable after more than one year | 29 | €67,995 | €64,838 | -€3,157 | -4.6% |
| Other amounts receivable | 291 | €67,995 | €64,838 | -€3,157 | -4.6% |
| Amounts receivable within one year | 40/41 | €7,158 | €3,807 | -€3,351 | -46.8% |
| Trade receivables | 40 | €7,095 | €3,403 | -€3,692 | -52.0% |
| Other amounts receivable | 41 | €64 | €405 | +€341 | +535% |
| Total equity and liabilities | 10/49 | €75,153 | €68,646 | -€6,508 | -8.7% |
| Equity | 10/15 | €22,203 | €19,668 | -€2,536 | -11.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,203 | €18,668 | -€2,536 | -12.0% |
| Distributable reserves | 133 | €21,203 | €18,668 | -€2,536 | -12.0% |
| Amounts payable | 17/49 | €52,950 | €48,978 | -€3,972 | -7.5% |
| Amounts payable after more than one year | 17 | €17,134 | - | -€17,134 | |
| Financial debts | 170/4 | €17,134 | - | -€17,134 | |
| Amounts payable within one year | 42/48 | €35,816 | €48,978 | +€13,162 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €21,009 | €19,134 | -€1,875 | -8.9% |
| Financial debts | 43 | €975 | €13,085 | +€12,110 | +1,242% |
| Credit institutions | 430/8 | €975 | €13,085 | +€12,110 | +1,242% |
| Trade debts | 44 | €3,799 | €4,319 | +€520 | +13.7% |
| Suppliers | 440/4 | €3,799 | €4,319 | +€520 | +13.7% |
| Advances received on contracts in progress | 46 | €879 | - | -€879 | |
| Taxes, remuneration and social security | 45 | €9,154 | €12,440 | +€3,286 | +35.9% |
| Taxes | 450/3 | €9,154 | €12,427 | +€3,273 | +35.8% |
| Remuneration and social security | 454/9 | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €1,452 | €1,015 | -€437 | -30.1% |
| Gross operating margin | 9900 | €15,147 | €2,241 | -€12,906 | -85.2% |
| Operating profit (loss) | 9901 | €13,445 | €1,226 | -€12,219 | -90.9% |
| Financial income | 75/76B | €3,669 | €2,622 | -€1,047 | -28.5% |
| Recurring financial income | 75 | €3,152 | €2,622 | -€530 | -16.8% |
| Non-recurring financial income | 76B | €517 | - | -€517 | |
| Financial charges | 65/66B | €3,315 | €5,557 | +€2,242 | +67.6% |
| Recurring financial charges | 65 | €3,315 | €5,557 | +€2,242 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €13,799 | -€1,710 | -€15,509 | |
| Income taxes | 67/77 | €4,280 | €826 | -€3,454 | -80.7% |
| Profit (loss) for the period | 9904 | €9,519 | -€2,536 | -€12,055 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,519 | -€2,536 | -€12,055 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.