CUUB: 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.
CUUB
Largest movements
- Cash -€101,879
down €101,879 (-45.1%), from €225,881 to €124,002
mainly Trade debts (-€116,603) and Stocks and contracts (-€22,735)
- Stocks and contracts +€22,735
up €22,735 (+1277.3%), from €1,780 to €24,515
- Tangible fixed assets -€18,567
down €18,567 (-45.8%), from €40,525 to €21,958
of which Furniture and vehicles: -€13,048
- Trade debts -€116,603
down €116,603 (-44.5%), from €262,126 to €145,523
- Profit (loss) carried forward +€22,263
up €22,263 (+5.7%), from -€392,545 to -€370,282
- Tax, wage and social debts -€7,597
down €7,597 (-13.4%), from €56,801 to €49,204
of which Taxes: -€5,605
- Gross operating margin -€428,968
down €428,968 (-38.1%), from €1.1m to €695,660
- Staff costs -€13,734
down €13,734 (-2.1%), from €642,746 to €629,013
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 | €727,420 | €623,134 | -€104,287 | -14.3% |
| Fixed assets | 21/28 | €44,275 | €25,708 | -€18,567 | -41.9% |
| Tangible fixed assets | 22/27 | €40,525 | €21,958 | -€18,567 | -45.8% |
| Plant, machinery and equipment | 23 | €12,053 | €6,534 | -€5,519 | -45.8% |
| Furniture and vehicles | 24 | €28,472 | €15,425 | -€13,048 | -45.8% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €683,145 | €597,425 | -€85,720 | -12.5% |
| Stocks and contracts in progress | 3 | €1,780 | €24,515 | +€22,735 | +1277.3% |
| Stocks | 30/36 | €1,780 | €24,515 | +€22,735 | +1277.3% |
| Amounts receivable within one year | 40/41 | €427,884 | €420,774 | -€7,110 | -1.7% |
| Trade receivables | 40 | €409,021 | €358,984 | -€50,037 | -12.2% |
| Other amounts receivable | 41 | €18,863 | €61,789 | +€42,926 | +227.6% |
| Cash at bank and in hand | 54/58 | €225,881 | €124,002 | -€101,879 | -45.1% |
| Deferred charges and accrued income | 490/1 | €27,601 | €28,135 | +€534 | +1.9% |
| Total equity and liabilities | 10/49 | €727,420 | €623,134 | -€104,287 | -14.3% |
| Equity | 10/15 | €123,968 | €146,231 | +€22,263 | +18.0% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €509,846 | €509,846 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | €192,237 | €192,237 | = | 0.0% |
| Distributable reserves | 133 | €315,609 | €317,609 | +€2,000 | +0.6% |
| Profit (loss) carried forward | 14 | -€392,545 | -€370,282 | +€22,263 | +5.7% |
| Amounts payable | 17/49 | €603,452 | €476,903 | -€126,550 | -21.0% |
| Amounts payable within one year | 42/48 | €583,402 | €459,203 | -€124,200 | -21.3% |
| Trade debts | 44 | €262,126 | €145,523 | -€116,603 | -44.5% |
| Suppliers | 440/4 | €262,126 | €145,523 | -€116,603 | -44.5% |
| Taxes, remuneration and social security | 45 | €56,801 | €49,204 | -€7,597 | -13.4% |
| Taxes | 450/3 | €15,613 | €10,008 | -€5,605 | -35.9% |
| Remuneration and social security | 454/9 | €41,188 | €39,196 | -€1,992 | -4.8% |
| Other amounts payable | 47/48 | €264,475 | €264,475 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,050 | €17,700 | -€2,350 | -11.7% |
| Non-recurring operating income | 76A | €670,386 | - | -€670,386 | |
| Remuneration, social security and pensions | 62 | €642,746 | €629,013 | -€13,734 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,810 | €15,761 | -€3,049 | -16.2% |
| Other operating charges | 640/8 | €13,347 | €2,363 | -€10,984 | -82.3% |
| Non-recurring operating charges | 66A | - | €2,806 | +€2,806 | |
| Gross operating margin | 9900 | €1,124,628 | €695,660 | -€428,968 | -38.1% |
| Operating profit (loss) | 9901 | €449,725 | €45,717 | -€404,008 | -89.8% |
| Financial income | 75/76B | €6,107 | €1,966 | -€4,142 | -67.8% |
| Recurring financial income | 75 | €6,107 | €1,966 | -€4,142 | -67.8% |
| Financial charges | 65/66B | €21,741 | €19,199 | -€2,541 | -11.7% |
| Recurring financial charges | 65 | €21,741 | €19,199 | -€2,541 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €434,092 | €28,484 | -€405,608 | -93.4% |
| Income taxes | 67/77 | - | €6,221 | +€6,221 | |
| Profit (loss) for the period | 9904 | €434,092 | €22,263 | -€411,829 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €434,092 | €22,263 | -€411,829 | -94.9% |
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 30 September 2026 via checked.be.