Cuvée13: 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.
Cuvée13
Largest movements
- Stocks and contracts +€15,000
up €15,000 (+292.2%), from €5,133 to €20,133
- Tangible fixed assets +€12,911
up €12,911 (+16.8%), from €76,993 to €89,904
of which Plant, machinery and equipment: +€10,955
- Financial fixed assets +€3,600
new in 2025: €3,600
- Advances received +€14,502
new in 2025: €14,502
- Debts after one year +€12,274
up €12,274 (+263.2%), from €4,663 to €16,936
- Trade debts -€6,832
down €6,832 (-25.9%), from €26,412 to €19,580
- Other debts +€6,153
up €6,153 (+16.0%), from €38,568 to €44,720
- Reserves +€4,572
up €4,572 (+14.5%), from €31,622 to €36,194
- Gross operating margin -€25,455
down €25,455 (-21.4%), from €119,117 to €93,662
- Staff costs +€13,283
up €13,283 (+26.8%), from €49,655 to €62,938
- Taxes -€5,670
down €5,670 (-83.2%), from €6,818 to €1,148
- Depreciation -€3,535
down €3,535 (-16.9%), from €20,973 to €17,438
- Financial charges -€3,260
down €3,260 (-34.9%), from €9,336 to €6,076
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 | €134,371 | €168,491 | +€34,119 | +25.4% |
| Fixed assets | 21/28 | €76,993 | €93,504 | +€16,511 | +21.4% |
| Tangible fixed assets | 22/27 | €76,993 | €89,904 | +€12,911 | +16.8% |
| Plant, machinery and equipment | 23 | €75,987 | €86,942 | +€10,955 | +14.4% |
| Furniture and vehicles | 24 | €1,006 | €2,962 | +€1,956 | +194.5% |
| Financial fixed assets | 28 | - | €3,600 | +€3,600 | |
| Current assets | 29/58 | €57,378 | €74,987 | +€17,609 | +30.7% |
| Stocks and contracts in progress | 3 | €5,133 | €20,133 | +€15,000 | +292.2% |
| Stocks | 30/36 | €5,133 | €20,133 | +€15,000 | +292.2% |
| Amounts receivable within one year | 40/41 | €28,785 | €29,382 | +€597 | +2.1% |
| Trade receivables | 40 | €28,775 | €29,382 | +€607 | +2.1% |
| Other amounts receivable | 41 | €10 | €0 | -€10 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,460 | €24,346 | +€885 | +3.8% |
| Deferred charges and accrued income | 490/1 | - | €1,126 | +€1,126 | |
| Total equity and liabilities | 10/49 | €134,371 | €168,491 | +€34,119 | +25.4% |
| Equity | 10/15 | €34,122 | €38,694 | +€4,572 | +13.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,622 | €36,194 | +€4,572 | +14.5% |
| Distributable reserves | 133 | €31,622 | €36,194 | +€4,572 | +14.5% |
| Amounts payable | 17/49 | €100,250 | €129,797 | +€29,547 | +29.5% |
| Amounts payable after more than one year | 17 | €4,663 | €16,936 | +€12,274 | +263.2% |
| Financial debts | 170/4 | €4,663 | €16,936 | +€12,274 | +263.2% |
| Amounts payable within one year | 42/48 | €94,484 | €112,861 | +€18,376 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €8,372 | €12,223 | +€3,851 | +46.0% |
| Trade debts | 44 | €26,412 | €19,580 | -€6,832 | -25.9% |
| Suppliers | 440/4 | €26,412 | €19,580 | -€6,832 | -25.9% |
| Advances received on contracts in progress | 46 | - | €14,502 | +€14,502 | |
| Taxes, remuneration and social security | 45 | €21,133 | €21,836 | +€703 | +3.3% |
| Taxes | 450/3 | €7,763 | €7,523 | -€239 | -3.1% |
| Remuneration and social security | 454/9 | €13,370 | €14,312 | +€942 | +7.0% |
| Other amounts payable | 47/48 | €38,568 | €44,720 | +€6,153 | +16.0% |
| Accrued charges and deferred income | 492/3 | €1,103 | €0 | -€1,103 | -100.0% |
| Remuneration, social security and pensions | 62 | €49,655 | €62,938 | +€13,283 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,973 | €17,438 | -€3,535 | -16.9% |
| Other operating charges | 640/8 | €745 | €1,499 | +€754 | +101.2% |
| Gross operating margin | 9900 | €119,117 | €93,662 | -€25,455 | -21.4% |
| Operating profit (loss) | 9901 | €47,744 | €11,788 | -€35,957 | -75.3% |
| Financial income | 75/76B | €30 | €9 | -€22 | -71.2% |
| Recurring financial income | 75 | €30 | €9 | -€22 | -71.2% |
| Financial charges | 65/66B | €9,336 | €6,076 | -€3,260 | -34.9% |
| Recurring financial charges | 65 | €9,336 | €6,076 | -€3,260 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €38,439 | €5,720 | -€32,719 | -85.1% |
| Income taxes | 67/77 | €6,818 | €1,148 | -€5,670 | -83.2% |
| Profit (loss) for the period | 9904 | €31,622 | €4,572 | -€27,049 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,622 | €4,572 | -€27,049 | -85.5% |
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 28 September 2026 via checked.be.