CUNEO: 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.
CUNEO
Largest movements
- Tangible fixed assets -€10,944
down €10,944 (-21.7%), from €50,359 to €39,415
of which Furniture and vehicles: -€10,104
- Stocks and contracts +€1,286
up €1,286 (+11.0%), from €11,676 to €12,961
- Deferred charges and accrued income +€976
new in 2025: €976
- Profit (loss) carried forward -€27,377
down €27,377, from €3,450 to -€23,926
- Tax, wage and social debts +€8,607
up €8,607 (+57.2%), from €15,042 to €23,649
of which Remuneration and social security: +€8,939
- Trade debts +€8,177
up €8,177 (+2824.0%), from €290 to €8,466
- Debts after one year -€7,500
down €7,500 (-52.2%), from €14,375 to €6,875
- Other debts +€6,290
up €6,290 (+47.5%), from €13,238 to €19,527
- Staff costs +€30,784
up €30,784 (+34.0%), from €90,470 to €121,254
- Turnover +€22,049
up €22,049 (+5.2%), from €427,102 to €449,151
- Purchases and services +€14,071
up €14,071 (+4.4%), from €317,392 to €331,463
- Gross operating margin +€7,511
up €7,511 (+6.8%), from €110,177 to €117,688
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 | €63,951 | €54,838 | -€9,113 | -14.3% |
| Fixed assets | 21/28 | €50,359 | €39,415 | -€10,944 | -21.7% |
| Tangible fixed assets | 22/27 | €50,359 | €39,415 | -€10,944 | -21.7% |
| Land and buildings | 22 | €832 | €605 | -€227 | -27.3% |
| Plant, machinery and equipment | 23 | €3,048 | €2,436 | -€612 | -20.1% |
| Furniture and vehicles | 24 | €46,479 | €36,375 | -€10,104 | -21.7% |
| Current assets | 29/58 | €13,592 | €15,423 | +€1,831 | +13.5% |
| Stocks and contracts in progress | 3 | €11,676 | €12,961 | +€1,286 | +11.0% |
| Stocks | 30/36 | €11,676 | €12,961 | +€1,286 | +11.0% |
| Amounts receivable within one year | 40/41 | €954 | €527 | -€427 | -44.8% |
| Other amounts receivable | 41 | €954 | €527 | -€427 | -44.8% |
| Cash at bank and in hand | 54/58 | €962 | €958 | -€4 | -0.4% |
| Deferred charges and accrued income | 490/1 | - | €976 | +€976 | |
| Total equity and liabilities | 10/49 | €63,951 | €54,838 | -€9,113 | -14.3% |
| Equity | 10/15 | €13,450 | -€13,926 | -€27,377 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,450 | -€23,926 | -€27,377 | |
| Amounts payable | 17/49 | €50,501 | €68,764 | +€18,263 | +36.2% |
| Amounts payable after more than one year | 17 | €14,375 | €6,875 | -€7,500 | -52.2% |
| Financial debts | 170/4 | €14,375 | €6,875 | -€7,500 | -52.2% |
| Amounts payable within one year | 42/48 | €36,126 | €61,889 | +€25,763 | +71.3% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €7,500 | = | 0.0% |
| Financial debts | 43 | €56 | €2,747 | +€2,691 | +4811.7% |
| Credit institutions | 430/8 | €56 | €2,747 | +€2,691 | +4811.7% |
| Trade debts | 44 | €290 | €8,466 | +€8,177 | +2824.0% |
| Suppliers | 440/4 | €290 | €8,466 | +€8,177 | +2824.0% |
| Taxes, remuneration and social security | 45 | €15,042 | €23,649 | +€8,607 | +57.2% |
| Taxes | 450/3 | €4,606 | €4,273 | -€333 | -7.2% |
| Remuneration and social security | 454/9 | €10,437 | €19,376 | +€8,939 | +85.6% |
| Other amounts payable | 47/48 | €13,238 | €19,527 | +€6,290 | +47.5% |
| Turnover | 70 | €427,102 | €449,151 | +€22,049 | +5.2% |
| Non-recurring operating income | 76A | €6,507 | - | -€6,507 | |
| Goods, raw materials, services and sundry goods | 60/61 | €317,392 | €331,463 | +€14,071 | +4.4% |
| Remuneration, social security and pensions | 62 | €90,470 | €121,254 | +€30,784 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,473 | €14,552 | +€80 | +0.6% |
| Other operating charges | 640/8 | €5,966 | €4,474 | -€1,492 | -25.0% |
| Gross operating margin | 9900 | €110,177 | €117,688 | +€7,511 | +6.8% |
| Operating profit (loss) | 9901 | -€732 | -€22,593 | -€21,861 | -2988.4% |
| Financial income | 75/76B | €11 | €0 | -€10 | -95.5% |
| Recurring financial income | 75 | €11 | €0 | -€10 | -95.5% |
| Financial charges | 65/66B | €4,566 | €4,784 | +€218 | +4.8% |
| Recurring financial charges | 65 | €4,566 | €4,784 | +€218 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,287 | -€27,377 | -€22,090 | -417.8% |
| Profit (loss) for the period | 9904 | -€5,287 | -€27,377 | -€22,090 | -417.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,287 | -€27,377 | -€22,090 | -417.8% |
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 4 October 2026 via checked.be.