CUSCIMMO: 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.
CUSCIMMO
Largest movements
- Tangible fixed assets -€7,727
down €7,727 (-2.8%), from €272,274 to €264,547
- Cash +€3,174
up €3,174 (+85.7%), from €3,705 to €6,879
mainly Depreciation (+€7,727) and Net result for the year (+€7,008)
- Debts after one year -€12,150
down €12,150 (-4.7%), from €257,869 to €245,719
- Profit (loss) carried forward +€7,008
up €7,008 (+22.6%), from -€31,032 to -€24,023
- Depreciation -€35,409
down €35,409 (-82.1%), from €43,136 to €7,727
- Gross operating margin +€1,569
up €1,569 (+6.1%), from €25,647 to €27,216
- Financial charges -€730
down €730 (-7.1%), from €10,284 to €9,554
- Other operating charges -€330
down €330 (-10.1%), from €3,258 to €2,928
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 | €275,979 | €271,426 | -€4,553 | -1.6% |
| Fixed assets | 21/28 | €272,274 | €264,547 | -€7,727 | -2.8% |
| Tangible fixed assets | 22/27 | €272,274 | €264,547 | -€7,727 | -2.8% |
| Land and buildings | 22 | €272,274 | €264,547 | -€7,727 | -2.8% |
| Current assets | 29/58 | €3,705 | €6,879 | +€3,174 | +85.7% |
| Cash at bank and in hand | 54/58 | €3,705 | €6,879 | +€3,174 | +85.7% |
| Total equity and liabilities | 10/49 | €275,979 | €271,426 | -€4,553 | -1.6% |
| Equity | 10/15 | -€29,032 | -€22,023 | +€7,008 | +24.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,032 | -€24,023 | +€7,008 | +22.6% |
| Amounts payable | 17/49 | €305,010 | €293,449 | -€11,561 | -3.8% |
| Amounts payable after more than one year | 17 | €257,869 | €245,719 | -€12,150 | -4.7% |
| Financial debts | 170/4 | €257,869 | €245,719 | -€12,150 | -4.7% |
| Amounts payable within one year | 42/48 | €47,141 | €47,665 | +€524 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €11,732 | €12,150 | +€418 | +3.6% |
| Other amounts payable | 47/48 | €35,409 | €35,515 | +€106 | +0.3% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,136 | €7,727 | -€35,409 | -82.1% |
| Other operating charges | 640/8 | €3,258 | €2,928 | -€330 | -10.1% |
| Gross operating margin | 9900 | €25,647 | €27,216 | +€1,569 | +6.1% |
| Operating profit (loss) | 9901 | -€20,747 | €16,562 | +€37,309 | |
| Financial charges | 65/66B | €10,284 | €9,554 | -€730 | -7.1% |
| Recurring financial charges | 65 | €10,284 | €9,554 | -€730 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,032 | €7,008 | +€38,040 | |
| Profit (loss) for the period | 9904 | -€31,032 | €7,008 | +€38,040 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,032 | €7,008 | +€38,040 |
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 7 October 2026 via checked.be.