CuNiCon: 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.
CuNiCon
Largest movements
- Cash +€102,484
up €102,484 (+350.5%), from €29,236 to €131,720
mainly Other debts (+€210,877) and Depreciation (+€11,600)
- Receivables within one year -€11,468
down €11,468 (-83.7%), from €13,695 to €2,227
of which Trade receivables: -€13,695
- Other debts +€210,877
up €210,877 (+2971.5%), from €7,097 to €217,974
- Debts after one year -€70,381
down €70,381 (-100.0%), from €70,381 to €0
- Current portion of long-term debt -€21,174
down €21,174 (-100.0%), from €21,174 to €0
- Tax, wage and social debts -€19,596
down €19,596 (-81.1%), from €24,175 to €4,580
of which Taxes: -€19,596
- Trade debts -€16,364
down €16,364 (-87.8%), from €18,648 to €2,284
- Gross operating margin -€44,245
down €44,245 (-56.5%), from €78,268 to €34,023
- Taxes -€14,652
down €14,652 (-73.5%), from €19,925 to €5,273
- Financial charges +€4,249
up €4,249 (+133.0%), from €3,194 to €7,443
- Depreciation -€1,594
down €1,594 (-12.1%), from €13,194 to €11,600
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,608 | €360,939 | +€93,331 | +34.9% |
| Fixed assets | 21/28 | €224,169 | €225,351 | +€1,182 | +0.5% |
| Tangible fixed assets | 22/27 | €24,169 | €25,351 | +€1,182 | +4.9% |
| Furniture and vehicles | 24 | €13,383 | €3,249 | -€10,134 | -75.7% |
| Other tangible fixed assets | 26 | €10,786 | €22,103 | +€11,316 | +104.9% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €43,439 | €135,588 | +€92,149 | +212.1% |
| Stocks and contracts in progress | 3 | €508 | €490 | -€18 | -3.5% |
| Stocks | 30/36 | €508 | €490 | -€18 | -3.5% |
| Amounts receivable within one year | 40/41 | €13,695 | €2,227 | -€11,468 | -83.7% |
| Trade receivables | 40 | €13,695 | €0 | -€13,695 | -100.0% |
| Other amounts receivable | 41 | - | €2,227 | +€2,227 | |
| Cash at bank and in hand | 54/58 | €29,236 | €131,720 | +€102,484 | +350.5% |
| Deferred charges and accrued income | 490/1 | - | €1,151 | +€1,151 | |
| Total equity and liabilities | 10/49 | €267,608 | €360,939 | +€93,331 | +34.9% |
| Equity | 10/15 | €125,755 | €134,701 | +€8,946 | +7.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €123,755 | €132,701 | +€8,946 | +7.2% |
| Distributable reserves | 133 | €123,755 | €132,701 | +€8,946 | +7.2% |
| Amounts payable | 17/49 | €141,853 | €226,238 | +€84,385 | +59.5% |
| Amounts payable after more than one year | 17 | €70,381 | €0 | -€70,381 | -100.0% |
| Financial debts | 170/4 | €70,381 | €0 | -€70,381 | -100.0% |
| Amounts payable within one year | 42/48 | €71,094 | €224,838 | +€153,744 | +216.3% |
| Current portion of amounts payable after more than one year | 42 | €21,174 | €0 | -€21,174 | -100.0% |
| Trade debts | 44 | €18,648 | €2,284 | -€16,364 | -87.8% |
| Suppliers | 440/4 | €18,648 | €2,284 | -€16,364 | -87.8% |
| Taxes, remuneration and social security | 45 | €24,175 | €4,580 | -€19,596 | -81.1% |
| Taxes | 450/3 | €22,175 | €2,580 | -€19,596 | -88.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €7,097 | €217,974 | +€210,877 | +2971.5% |
| Accrued charges and deferred income | 492/3 | €378 | €1,400 | +€1,022 | +270.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,194 | €11,600 | -€1,594 | -12.1% |
| Other operating charges | 640/8 | €881 | €761 | -€120 | -13.6% |
| Gross operating margin | 9900 | €78,268 | €34,023 | -€44,245 | -56.5% |
| Operating profit (loss) | 9901 | €64,193 | €21,662 | -€42,530 | -66.3% |
| Financial charges | 65/66B | €3,194 | €7,443 | +€4,249 | +133.0% |
| Recurring financial charges | 65 | €3,194 | €7,443 | +€4,249 | +133.0% |
| Profit (loss) for the period before taxes | 9903 | €60,999 | €14,219 | -€46,780 | -76.7% |
| Income taxes | 67/77 | €19,925 | €5,273 | -€14,652 | -73.5% |
| Profit (loss) for the period | 9904 | €41,074 | €8,946 | -€32,128 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,074 | €8,946 | -€32,128 | -78.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.