CUTERA: 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.
CUTERA
Largest movements
- Receivables within one year -€996,578
down €996,578 (-47.9%), from €2.1m to €1.1m
of which Trade receivables: -€1.0m
- Other debts -€1.1m
down €1.1m (-60.1%), from €1.8m to €734,899
- Trade debts +€57,698
up €57,698 (+501.7%), from €11,501 to €69,199
- Profit (loss) carried forward +€24,013
up €24,013 (+14.8%), from €161,714 to €185,727
- Gross operating margin +€10,769
up €10,769 (+1.3%), from €848,020 to €858,789
- Staff costs +€9,150
up €9,150 (+1.2%), from €795,034 to €804,184
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 | €2,141,516 | €1,129,915 | -€1.0m | -47.2% |
| Fixed assets | 21/28 | €7,790 | €7,790 | = | 0.0% |
| Financial fixed assets | 28 | €7,790 | €7,790 | = | 0.0% |
| Current assets | 29/58 | €2,133,727 | €1,122,125 | -€1.0m | -47.4% |
| Amounts receivable within one year | 40/41 | €2,081,889 | €1,085,311 | -€996,578 | -47.9% |
| Trade receivables | 40 | €2,033,876 | €1,033,015 | -€1.0m | -49.2% |
| Other amounts receivable | 41 | €48,012 | €52,295 | +€4,283 | +8.9% |
| Cash at bank and in hand | 54/58 | €39,252 | €33,380 | -€5,872 | -15.0% |
| Deferred charges and accrued income | 490/1 | €12,586 | €3,434 | -€9,151 | -72.7% |
| Total equity and liabilities | 10/49 | €2,141,516 | €1,129,915 | -€1.0m | -47.2% |
| Equity | 10/15 | €175,969 | €199,982 | +€24,013 | +13.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,714 | €185,727 | +€24,013 | +14.8% |
| Amounts payable | 17/49 | €1,965,547 | €929,933 | -€1.0m | -52.7% |
| Amounts payable within one year | 42/48 | €1,952,065 | €901,848 | -€1.1m | -53.8% |
| Trade debts | 44 | €11,501 | €69,199 | +€57,698 | +501.7% |
| Suppliers | 440/4 | €11,501 | €69,199 | +€57,698 | +501.7% |
| Taxes, remuneration and social security | 45 | €100,481 | €97,750 | -€2,730 | -2.7% |
| Taxes | 450/3 | €8,220 | €2,641 | -€5,579 | -67.9% |
| Remuneration and social security | 454/9 | €92,261 | €95,109 | +€2,848 | +3.1% |
| Other amounts payable | 47/48 | €1,840,084 | €734,899 | -€1.1m | -60.1% |
| Accrued charges and deferred income | 492/3 | €13,482 | €28,085 | +€14,603 | +108.3% |
| Remuneration, social security and pensions | 62 | €795,034 | €804,184 | +€9,150 | +1.2% |
| Other operating charges | 640/8 | €982 | €998 | +€17 | +1.7% |
| Gross operating margin | 9900 | €848,020 | €858,789 | +€10,769 | +1.3% |
| Operating profit (loss) | 9901 | €52,005 | €53,607 | +€1,602 | +3.1% |
| Financial income | 75/76B | €1,314 | €30 | -€1,284 | -97.7% |
| Recurring financial income | 75 | €1,314 | €30 | -€1,284 | -97.7% |
| Financial charges | 65/66B | €5,978 | €7,435 | +€1,457 | +24.4% |
| Recurring financial charges | 65 | €5,978 | €7,435 | +€1,457 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €47,341 | €46,202 | -€1,139 | -2.4% |
| Income taxes | 67/77 | €15,369 | €22,189 | +€6,820 | +44.4% |
| Profit (loss) for the period | 9904 | €31,972 | €24,013 | -€7,959 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,972 | €24,013 | -€7,959 | -24.9% |
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 1 October 2026 via checked.be.