Cukierman: 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.
Cukierman
Largest movements
- Cash -€10,200
down €10,200 (-35.6%), from €28,674 to €18,474
mainly Net result for the year (-€23,616) and Receivables within one year (-€2,035)
- Receivables within one year +€2,035
up €2,035 (+39.6%), from €5,144 to €7,179
of which Other amounts receivable: +€4,035
- Profit (loss) carried forward -€23,616
down €23,616, from €11,284 to -€12,333
- Other debts +€14,232
up €14,232 (+68.2%), from €20,870 to €35,102
- Trade debts +€841
up €841 (+4575.7%), from €18 to €859
of which Bills of exchange payable: +€840
- Tax, wage and social debts +€378
up €378 (+58.5%), from €646 to €1,024
- Gross operating margin -€35,416
down €35,416, from €14,115 to -€21,301
- Taxes -€2,821
no longer reported in 2025 (was €2,821)
- Other operating charges +€2,250
new in 2025: €2,250
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 | €33,818 | €25,653 | -€8,165 | -24.1% |
| Current assets | 29/58 | €33,818 | €25,653 | -€8,165 | -24.1% |
| Amounts receivable within one year | 40/41 | €5,144 | €7,179 | +€2,035 | +39.6% |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | €3,144 | €7,179 | +€4,035 | +128.3% |
| Cash at bank and in hand | 54/58 | €28,674 | €18,474 | -€10,200 | -35.6% |
| Total equity and liabilities | 10/49 | €33,818 | €25,653 | -€8,165 | -24.1% |
| Equity | 10/15 | €12,284 | -€11,333 | -€23,616 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,284 | -€12,333 | -€23,616 | |
| Amounts payable | 17/49 | €21,535 | €36,985 | +€15,451 | +71.7% |
| Amounts payable within one year | 42/48 | €21,535 | €36,985 | +€15,451 | +71.7% |
| Trade debts | 44 | €18 | €859 | +€841 | +4575.7% |
| Suppliers | 440/4 | €18 | €19 | +€1 | +5.5% |
| Bills of exchange payable | 441 | - | €840 | +€840 | |
| Taxes, remuneration and social security | 45 | €646 | €1,024 | +€378 | +58.5% |
| Taxes | 450/3 | €646 | €1,024 | +€378 | +58.5% |
| Other amounts payable | 47/48 | €20,870 | €35,102 | +€14,232 | +68.2% |
| Other operating charges | 640/8 | - | €2,250 | +€2,250 | |
| Gross operating margin | 9900 | €14,115 | -€21,301 | -€35,416 | |
| Operating profit (loss) | 9901 | €14,115 | -€23,551 | -€37,666 | |
| Financial charges | 65/66B | €10 | €65 | +€55 | +554.8% |
| Recurring financial charges | 65 | €10 | €65 | +€55 | +554.8% |
| Profit (loss) for the period before taxes | 9903 | €14,105 | -€23,616 | -€37,721 | |
| Income taxes | 67/77 | €2,821 | - | -€2,821 | |
| Profit (loss) for the period | 9904 | €11,284 | -€23,616 | -€34,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,284 | -€23,616 | -€34,900 |
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 8 October 2026 via checked.be.