CUTESOFT: 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.
CUTESOFT
Largest movements
- Cash +€41,006
up €41,006 (+83.8%), from €48,917 to €89,923
mainly Net result for the year (+€40,535) and Other debts (+€30,934)
- Receivables within one year -€21,587
down €21,587 (-34.3%), from €62,898 to €41,311
- Tangible fixed assets -€9,817
down €9,817 (-27.1%), from €36,162 to €26,345
of which Furniture and vehicles: -€8,477
- Intangible fixed assets -€5,000
down €5,000 (-80.0%), from €6,250 to €1,250
- Deferred charges and accrued income -€2,066
down €2,066 (-100%), from €2,066 to €0
- Other debts +€30,934
up €30,934 (+75.2%), from €41,116 to €72,050
- Profit (loss) carried forward -€20,441
down €20,441 (-32.9%), from €62,069 to €41,628
- Tax, wage and social debts -€7,957
down €7,957 (-35.3%), from €22,571 to €14,614
- Gross operating margin -€9,913
down €9,913 (-12.6%), from €78,395 to €68,482
- Taxes -€2,580
down €2,580 (-19.0%), from €13,582 to €11,002
- Depreciation +€1,859
up €1,859 (+13.8%), from €13,503 to €15,362
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 | €156,293 | €158,829 | +€2,536 | +1.6% |
| Fixed assets | 21/28 | €42,412 | €27,595 | -€14,817 | -34.9% |
| Intangible fixed assets | 21 | €6,250 | €1,250 | -€5,000 | -80.0% |
| Tangible fixed assets | 22/27 | €36,162 | €26,345 | -€9,817 | -27.1% |
| Furniture and vehicles | 24 | €33,922 | €25,445 | -€8,477 | -25.0% |
| Other tangible fixed assets | 26 | €2,240 | €900 | -€1,340 | -59.8% |
| Current assets | 29/58 | €113,881 | €131,234 | +€17,353 | +15.2% |
| Amounts receivable within one year | 40/41 | €62,898 | €41,311 | -€21,587 | -34.3% |
| Trade receivables | 40 | €62,898 | €41,311 | -€21,587 | -34.3% |
| Cash at bank and in hand | 54/58 | €48,917 | €89,923 | +€41,006 | +83.8% |
| Deferred charges and accrued income | 490/1 | €2,066 | €0 | -€2,066 | -100% |
| Total equity and liabilities | 10/49 | €156,293 | €158,829 | +€2,536 | +1.6% |
| Equity | 10/15 | €92,529 | €72,088 | -€20,441 | -22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,069 | €41,628 | -€20,441 | -32.9% |
| Amounts payable | 17/49 | €63,764 | €86,741 | +€22,977 | +36.0% |
| Amounts payable within one year | 42/48 | €63,764 | €86,741 | +€22,977 | +36.0% |
| Trade debts | 44 | €77 | €77 | -€0 | -0.1% |
| Suppliers | 440/4 | €77 | €77 | -€0 | -0.1% |
| Taxes, remuneration and social security | 45 | €22,571 | €14,614 | -€7,957 | -35.3% |
| Taxes | 450/3 | €22,571 | €14,614 | -€7,957 | -35.3% |
| Other amounts payable | 47/48 | €41,116 | €72,050 | +€30,934 | +75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,503 | €15,362 | +€1,859 | +13.8% |
| Other operating charges | 640/8 | €1,260 | €1,541 | +€282 | +22.4% |
| Gross operating margin | 9900 | €78,395 | €68,482 | -€9,913 | -12.6% |
| Operating profit (loss) | 9901 | €63,633 | €51,579 | -€12,054 | -18.9% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €63,591 | €51,537 | -€12,054 | -19.0% |
| Income taxes | 67/77 | €13,582 | €11,002 | -€2,580 | -19.0% |
| Profit (loss) for the period | 9904 | €50,009 | €40,535 | -€9,474 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,009 | €40,535 | -€9,474 | -18.9% |
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 14 October 2026 via checked.be.