CUKIE'S: 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.
CUKIE'S
Largest movements
- Receivables within one year -€50,050
down €50,050 (-35.2%), from €142,050 to €92,000
- Receivables after one year +€49,368
new in 2025: €49,368
- Tangible fixed assets -€14,671
down €14,671 (-17.6%), from €83,502 to €68,832
of which Furniture and vehicles: -€8,352
- Profit (loss) carried forward -€19,445
down €19,445 (-11.8%), from €165,448 to €146,003
- Short-term financial debts +€3,146
new in 2025: €3,146
- Gross operating margin +€5,829
up €5,829 (+82.3%), from -€7,086 to -€1,257
- Taxes -€1,455
no longer reported in 2025 (was €1,455)
- Other operating charges +€83
up €83 (+2.5%), from €3,284 to €3,368
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
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 | €229,750 | €214,271 | -€15,479 | -6.7% |
| Fixed assets | 21/28 | €86,328 | €71,657 | -€14,671 | -17.0% |
| Tangible fixed assets | 22/27 | €83,502 | €68,832 | -€14,671 | -17.6% |
| Land and buildings | 22 | €38,155 | €36,166 | -€1,988 | -5.2% |
| Furniture and vehicles | 24 | €21,564 | €13,212 | -€8,352 | -38.7% |
| Other tangible fixed assets | 26 | €23,783 | €19,453 | -€4,330 | -18.2% |
| Financial fixed assets | 28 | €2,826 | €2,826 | = | 0.0% |
| Current assets | 29/58 | €143,422 | €142,613 | -€809 | -0.6% |
| Amounts receivable after more than one year | 29 | - | €49,368 | +€49,368 | |
| Other amounts receivable | 291 | - | €49,368 | +€49,368 | |
| Amounts receivable within one year | 40/41 | €142,050 | €92,000 | -€50,050 | -35.2% |
| Other amounts receivable | 41 | €142,050 | €92,000 | -€50,050 | -35.2% |
| Cash at bank and in hand | 54/58 | €198 | - | -€198 | |
| Deferred charges and accrued income | 490/1 | €1,174 | €1,245 | +€71 | +6.0% |
| Total equity and liabilities | 10/49 | €229,750 | €214,271 | -€15,479 | -6.7% |
| Equity | 10/15 | €227,448 | €208,003 | -€19,445 | -8.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,448 | €146,003 | -€19,445 | -11.8% |
| Amounts payable | 17/49 | €2,302 | €6,268 | +€3,966 | +172% |
| Amounts payable within one year | 42/48 | €2,302 | €6,268 | +€3,966 | +172% |
| Financial debts | 43 | - | €3,146 | +€3,146 | |
| Credit institutions | 430/8 | - | €3,146 | +€3,146 | |
| Trade debts | 44 | €1,444 | €462 | -€982 | -68.0% |
| Suppliers | 440/4 | €1,444 | €462 | -€982 | -68.0% |
| Other amounts payable | 47/48 | €857 | €2,659 | +€1,802 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,671 | €14,671 | = | 0.0% |
| Other operating charges | 640/8 | €3,284 | €3,368 | +€83 | +2.5% |
| Gross operating margin | 9900 | -€7,086 | -€1,257 | +€5,829 | +82.3% |
| Operating profit (loss) | 9901 | -€25,041 | -€19,295 | +€5,746 | +22.9% |
| Financial charges | 65/66B | €117 | €150 | +€33 | +27.9% |
| Recurring financial charges | 65 | €117 | €150 | +€33 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,158 | -€19,445 | +€5,713 | +22.7% |
| Income taxes | 67/77 | €1,455 | - | -€1,455 | |
| Profit (loss) for the period | 9904 | -€26,613 | -€19,445 | +€7,168 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,613 | -€19,445 | +€7,168 | +26.9% |
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 14 October 2026 via checked.be.