CUSA MEDICA: 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.
CUSA MEDICA
Largest movements
- Cash +€10,913
up €10,913 (+36.1%), from €30,263 to €41,175
mainly Net result for the year (+€8,557) and Other debts (+€5,959)
- Tangible fixed assets +€2,115
up €2,115 (+104%), from €2,034 to €4,149
- Receivables within one year +€2,023
up €2,023 (+36.2%), from €5,585 to €7,609
of which Other amounts receivable: +€1,880
- Deferred charges and accrued income +€919
up €919 (+37.4%), from €2,455 to €3,373
- Profit (loss) carried forward +€8,557
up €8,557 (+24.2%), from €35,407 to €43,965
- Other debts +€5,959
up €5,959 (+542%), from €1,100 to €7,059
- Tax, wage and social debts +€884
up €884, from €0 to €884
- Trade debts +€569
up €569 (+720%), from €79 to €648
- Gross operating margin -€15,722
down €15,722 (-53.2%), from €29,578 to €13,857
- Taxes -€3,343
down €3,343 (-51.7%), from €6,463 to €3,120
- Depreciation +€1,052
up €1,052 (+164%), from €641 to €1,693
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 | €40,587 | €56,556 | +€15,970 | +39.3% |
| Fixed assets | 21/28 | €2,284 | €4,399 | +€2,115 | +92.6% |
| Tangible fixed assets | 22/27 | €2,034 | €4,149 | +€2,115 | +104% |
| Furniture and vehicles | 24 | €2,034 | €4,149 | +€2,115 | +104% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €38,303 | €52,158 | +€13,855 | +36.2% |
| Amounts receivable within one year | 40/41 | €5,585 | €7,609 | +€2,023 | +36.2% |
| Trade receivables | 40 | €3,563 | €3,707 | +€144 | +4.0% |
| Other amounts receivable | 41 | €2,022 | €3,902 | +€1,880 | +92.9% |
| Cash at bank and in hand | 54/58 | €30,263 | €41,175 | +€10,913 | +36.1% |
| Deferred charges and accrued income | 490/1 | €2,455 | €3,373 | +€919 | +37.4% |
| Total equity and liabilities | 10/49 | €40,587 | €56,556 | +€15,970 | +39.3% |
| Equity | 10/15 | €39,407 | €47,965 | +€8,557 | +21.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,407 | €43,965 | +€8,557 | +24.2% |
| Amounts payable | 17/49 | €1,179 | €8,591 | +€7,412 | +629% |
| Amounts payable within one year | 42/48 | €1,179 | €8,591 | +€7,412 | +629% |
| Trade debts | 44 | €79 | €648 | +€569 | +720% |
| Suppliers | 440/4 | €79 | €648 | +€569 | +720% |
| Taxes, remuneration and social security | 45 | €0 | €884 | +€884 | |
| Taxes | 450/3 | €0 | €884 | +€884 | |
| Other amounts payable | 47/48 | €1,100 | €7,059 | +€5,959 | +542% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €641 | €1,693 | +€1,052 | +164% |
| Other operating charges | 640/8 | €205 | €411 | +€206 | +100% |
| Gross operating margin | 9900 | €29,578 | €13,857 | -€15,722 | -53.2% |
| Operating profit (loss) | 9901 | €28,732 | €11,753 | -€16,979 | -59.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €187 | €75 | -€112 | -60.0% |
| Recurring financial charges | 65 | €187 | €75 | -€112 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €28,545 | €11,678 | -€16,867 | -59.1% |
| Income taxes | 67/77 | €6,463 | €3,120 | -€3,343 | -51.7% |
| Profit (loss) for the period | 9904 | €22,081 | €8,557 | -€13,524 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,081 | €8,557 | -€13,524 | -61.2% |
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 24 October 2026 via checked.be.