CUYL CONSULTING: 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.
CUYL CONSULTING
Largest movements
- Cash -€32,181
down €32,181 (-41.1%), from €78,222 to €46,041
mainly Contributions, distributions and other (-€25,279) and Net result for the year (-€5,938)
- Reserves -€25,279
down €25,279 (-29.1%), from €86,852 to €61,573
- Profit (loss) carried forward -€5,938
down €5,938 (-88.6%), from -€6,699 to -€12,637
- Gross operating margin +€808
up €808 (+13.2%), from -€6,111 to -€5,304
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 | €99,704 | €67,537 | -€32,167 | -32.3% |
| Current assets | 29/58 | €99,704 | €67,537 | -€32,167 | -32.3% |
| Amounts receivable within one year | 40/41 | €21,482 | €21,496 | +€14 | +0.1% |
| Other amounts receivable | 41 | €21,482 | €21,496 | +€14 | +0.1% |
| Cash at bank and in hand | 54/58 | €78,222 | €46,041 | -€32,181 | -41.1% |
| Total equity and liabilities | 10/49 | €99,704 | €67,537 | -€32,167 | -32.3% |
| Equity | 10/15 | €98,753 | €67,537 | -€31,216 | -31.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,852 | €61,573 | -€25,279 | -29.1% |
| Distributable reserves | 133 | €86,852 | €61,573 | -€25,279 | -29.1% |
| Profit (loss) carried forward | 14 | -€6,699 | -€12,637 | -€5,938 | -88.6% |
| Amounts payable | 17/49 | €951 | - | -€951 | |
| Amounts payable within one year | 42/48 | €951 | - | -€951 | |
| Trade debts | 44 | €121 | - | -€121 | |
| Suppliers | 440/4 | €121 | - | -€121 | |
| Taxes, remuneration and social security | 45 | €830 | - | -€830 | |
| Taxes | 450/3 | €830 | - | -€830 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€6,111 | -€5,304 | +€808 | +13.2% |
| Operating profit (loss) | 9901 | -€6,617 | -€5,823 | +€793 | +12.0% |
| Financial charges | 65/66B | €83 | €84 | +€2 | +2.3% |
| Recurring financial charges | 65 | €83 | €84 | +€2 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,699 | -€5,908 | +€792 | +11.8% |
| Income taxes | 67/77 | - | €30 | +€30 | |
| Profit (loss) for the period | 9904 | -€6,699 | -€5,938 | +€762 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,699 | -€5,938 | +€762 | +11.4% |
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 16 October 2026 via checked.be.