CUNI: 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.
CUNI
Largest movements
- Cash +€79,444
up €79,444 (+63.3%), from €125,456 to €204,900
mainly Other debts (+€52,636) and Net result for the year (+€50,637)
- Receivables within one year -€47,065
down €47,065 (-72.2%), from €65,191 to €18,126
of which Trade receivables: -€46,698
- Other debts +€52,636
up €52,636 (+1491.4%), from €3,529 to €56,165
- Trade debts -€17,648
down €17,648 (-74.8%), from €23,587 to €5,938
- Tax, wage and social debts -€2,972
down €2,972 (-16.7%), from €17,788 to €14,817
of which Remuneration and social security: -€2,703
- Gross operating margin -€26,905
down €26,905 (-11.7%), from €230,367 to €203,462
- Staff costs -€21,154
down €21,154 (-13.6%), from €155,218 to €134,064
- Taxes -€4,305
down €4,305 (-22.3%), from €19,309 to €15,004
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 | €196,099 | €228,115 | +€32,016 | +16.3% |
| Fixed assets | 21/28 | €3,337 | €1,341 | -€1,996 | -59.8% |
| Tangible fixed assets | 22/27 | €3,337 | €1,341 | -€1,996 | -59.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,337 | €1,341 | -€1,996 | -59.8% |
| Current assets | 29/58 | €192,763 | €226,774 | +€34,012 | +17.6% |
| Amounts receivable within one year | 40/41 | €65,191 | €18,126 | -€47,065 | -72.2% |
| Trade receivables | 40 | €60,288 | €13,590 | -€46,698 | -77.5% |
| Other amounts receivable | 41 | €4,902 | €4,536 | -€367 | -7.5% |
| Cash at bank and in hand | 54/58 | €125,456 | €204,900 | +€79,444 | +63.3% |
| Deferred charges and accrued income | 490/1 | €2,116 | €3,749 | +€1,633 | +77.1% |
| Total equity and liabilities | 10/49 | €196,099 | €228,115 | +€32,016 | +16.3% |
| Equity | 10/15 | €151,195 | €151,195 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €150,195 | €150,195 | = | 0.0% |
| Distributable reserves | 133 | €150,195 | €150,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,904 | €76,920 | +€32,016 | +71.3% |
| Amounts payable within one year | 42/48 | €44,904 | €76,920 | +€32,016 | +71.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €23,587 | €5,938 | -€17,648 | -74.8% |
| Suppliers | 440/4 | €23,587 | €5,938 | -€17,648 | -74.8% |
| Taxes, remuneration and social security | 45 | €17,788 | €14,817 | -€2,972 | -16.7% |
| Taxes | 450/3 | €3,357 | €3,088 | -€268 | -8.0% |
| Remuneration and social security | 454/9 | €14,432 | €11,729 | -€2,703 | -18.7% |
| Other amounts payable | 47/48 | €3,529 | €56,165 | +€52,636 | +1491.4% |
| Remuneration, social security and pensions | 62 | €155,218 | €134,064 | -€21,154 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,277 | €3,204 | -€1,073 | -25.1% |
| Other operating charges | 640/8 | €2,133 | €1,766 | -€367 | -17.2% |
| Gross operating margin | 9900 | €230,367 | €203,462 | -€26,905 | -11.7% |
| Operating profit (loss) | 9901 | €68,739 | €64,428 | -€4,311 | -6.3% |
| Financial income | 75/76B | €789 | €1,409 | +€620 | +78.6% |
| Recurring financial income | 75 | €789 | €1,409 | +€620 | +78.6% |
| Financial charges | 65/66B | €203 | €196 | -€7 | -3.3% |
| Recurring financial charges | 65 | €203 | €196 | -€7 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €69,325 | €65,641 | -€3,684 | -5.3% |
| Income taxes | 67/77 | €19,309 | €15,004 | -€4,305 | -22.3% |
| Profit (loss) for the period | 9904 | €50,016 | €50,637 | +€620 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,016 | €50,637 | +€620 | +1.2% |
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.