CutDCrap: what changed
What changed
CutDCrap
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€64,986
2024 · €39,624+€25,363
Equity
€202,214
2024 · €137,228+€64,986
Cash
€54,104
2024 · €35,086+€19,018
Balance sheet total
€333,623
2024 · €286,628+€46,995
Largest movements
Assets
- Receivables within one year +€27,583
up €27,583 (+130%), from €21,231 to €48,814
of which Trade receivables: +€28,123
- Cash +€19,018
up €19,018 (+54.2%), from €35,086 to €54,104
mainly Net result for the year (+€64,986) and Short-term financial debts (+€31,056)
Equity and liabilities
- Profit (loss) carried forward +€64,986
up €64,986 (+51.1%), from €127,228 to €192,214
- Short-term financial debts +€31,056
new in 2025: €31,056
- Current portion of long-term debt -€29,711
no longer reported in 2025 (was €29,711)
- Debts after one year -€16,359
down €16,359 (-18.1%), from €90,451 to €74,093
- Other debts -€10,119
down €10,119 (-51.4%), from €19,678 to €9,560
Income statement
- Gross operating margin +€32,076
up €32,076 (+53.5%), from €59,911 to €91,987
- Taxes +€6,442
up €6,442 (+47.9%), from €13,460 to €19,902
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€39,624
Gross operating margin
+€32,076
Depreciation
-€595
Other operating charges
-€5
Financial income
-€0
Financial charges
+€328
Taxes
-€6,442
Result 2025
€64,986
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,298
Investment
-€2,266
Financing
-€15,014
Cash 2024
€35,086
From operations (derived)
+€36,298
Net result for the year
+€64,986
Depreciation
+€2,029
Receivables within one year
-€27,583
Deferred charges and accrued income
-€158
Trade debts
+€2,065
Tax, wage and social debts
+€5,077
Other debts
-€10,119
Investment (derived)
-€2,266
Investment in fixed assets (net)
-€2,266
Financing
-€15,014
Debts after one year
-€16,359
Current portion of long-term debt
-€29,711
Short-term financial debts
+€31,056
Cash 2025
€54,104
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,628 | €333,623 | +€46,995 | +16.4% |
| Fixed assets | 21/28 | €229,147 | €229,383 | +€236 | +0.1% |
| Tangible fixed assets | 22/27 | €4,147 | €4,383 | +€236 | +5.7% |
| Plant, machinery and equipment | 23 | €1,623 | €694 | -€929 | -57.3% |
| Furniture and vehicles | 24 | €2,524 | €3,690 | +€1,166 | +46.2% |
| Financial fixed assets | 28 | €225,000 | €225,000 | = | 0.0% |
| Current assets | 29/58 | €57,481 | €104,240 | +€46,759 | +81.3% |
| Amounts receivable within one year | 40/41 | €21,231 | €48,814 | +€27,583 | +130% |
| Trade receivables | 40 | €20,691 | €48,814 | +€28,123 | +136% |
| Other amounts receivable | 41 | €540 | €0 | -€540 | -100% |
| Cash at bank and in hand | 54/58 | €35,086 | €54,104 | +€19,018 | +54.2% |
| Deferred charges and accrued income | 490/1 | €1,164 | €1,322 | +€158 | +13.6% |
| Total equity and liabilities | 10/49 | €286,628 | €333,623 | +€46,995 | +16.4% |
| Equity | 10/15 | €137,228 | €202,214 | +€64,986 | +47.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,228 | €192,214 | +€64,986 | +51.1% |
| Amounts payable | 17/49 | €149,399 | €131,409 | -€17,991 | -12.0% |
| Amounts payable after more than one year | 17 | €90,451 | €74,093 | -€16,359 | -18.1% |
| Financial debts | 170/4 | €90,451 | €74,093 | -€16,359 | -18.1% |
| Amounts payable within one year | 42/48 | €58,948 | €57,316 | -€1,632 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €29,711 | - | -€29,711 | |
| Financial debts | 43 | - | €31,056 | +€31,056 | |
| Credit institutions | 430/8 | - | €31,056 | +€31,056 | |
| Trade debts | 44 | €482 | €2,547 | +€2,065 | +429% |
| Suppliers | 440/4 | €482 | €2,547 | +€2,065 | +429% |
| Taxes, remuneration and social security | 45 | €9,076 | €14,153 | +€5,077 | +55.9% |
| Taxes | 450/3 | €9,076 | €14,153 | +€5,077 | +55.9% |
| Other amounts payable | 47/48 | €19,678 | €9,560 | -€10,119 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,434 | €2,029 | +€595 | +41.5% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €59,911 | €91,987 | +€32,076 | +53.5% |
| Operating profit (loss) | 9901 | €57,974 | €89,450 | +€31,476 | +54.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €4,891 | €4,563 | -€328 | -6.7% |
| Recurring financial charges | 65 | €4,891 | €4,563 | -€328 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €53,084 | €84,888 | +€31,804 | +59.9% |
| Income taxes | 67/77 | €13,460 | €19,902 | +€6,442 | +47.9% |
| Profit (loss) for the period | 9904 | €39,624 | €64,986 | +€25,363 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,624 | €64,986 | +€25,363 | +64.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.