DE-CNU: 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.
DE-CNU
Largest movements
- Cash +€69,097
up €69,097 (+57.1%), from €120,913 to €190,010
mainly Net result for the year (+€64,378) and Tax, wage and social debts (+€9,917)
- Tangible fixed assets +€3,400
up €3,400 (+28.8%), from €11,811 to €15,211
of which Land and buildings: +€9,605
- Profit (loss) carried forward +€64,378
up €64,378 (+53.2%), from €120,997 to €185,375
- Tax, wage and social debts +€9,917
up €9,917 (+77.3%), from €12,831 to €22,748
- Accrued charges and deferred income -€3,375
no longer reported in 2025 (was €3,375)
- Gross operating margin -€28,508
down €28,508 (-22.6%), from €126,046 to €97,538
- Taxes +€26,773
new in 2025: €26,773
- Other operating charges -€1,330
down €1,330 (-86.4%), from €1,540 to €210
- Depreciation +€1,299
up €1,299 (+41.9%), from €3,100 to €4,400
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 | €148,161 | €220,840 | +€72,679 | +49.1% |
| Formation expenses | 20 | €430 | €139 | -€292 | -67.8% |
| Fixed assets | 21/28 | €11,811 | €15,211 | +€3,400 | +28.8% |
| Tangible fixed assets | 22/27 | €11,811 | €15,211 | +€3,400 | +28.8% |
| Land and buildings | 22 | €2,721 | €12,326 | +€9,605 | +353% |
| Plant, machinery and equipment | 23 | €684 | €367 | -€317 | -46.4% |
| Furniture and vehicles | 24 | €8,405 | €2,518 | -€5,887 | -70.0% |
| Current assets | 29/58 | €135,920 | €205,490 | +€69,570 | +51.2% |
| Amounts receivable within one year | 40/41 | €15,007 | €15,481 | +€474 | +3.2% |
| Trade receivables | 40 | €15,007 | €15,481 | +€474 | +3.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €120,913 | €190,010 | +€69,097 | +57.1% |
| Total equity and liabilities | 10/49 | €148,161 | €220,840 | +€72,679 | +49.1% |
| Equity | 10/15 | €130,997 | €195,375 | +€64,378 | +49.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,997 | €185,375 | +€64,378 | +53.2% |
| Amounts payable | 17/49 | €17,164 | €25,465 | +€8,301 | +48.4% |
| Amounts payable within one year | 42/48 | €13,789 | €25,465 | +€11,676 | +84.7% |
| Trade debts | 44 | €958 | €2,717 | +€1,760 | +184% |
| Suppliers | 440/4 | €958 | €2,717 | +€1,760 | +184% |
| Taxes, remuneration and social security | 45 | €12,831 | €22,748 | +€9,917 | +77.3% |
| Taxes | 450/3 | €12,831 | €22,748 | +€9,917 | +77.3% |
| Accrued charges and deferred income | 492/3 | €3,375 | - | -€3,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,100 | €4,400 | +€1,299 | +41.9% |
| Other operating charges | 640/8 | €1,540 | €210 | -€1,330 | -86.4% |
| Non-recurring operating charges | 66A | - | €1,509 | +€1,509 | |
| Gross operating margin | 9900 | €126,046 | €97,538 | -€28,508 | -22.6% |
| Operating profit (loss) | 9901 | €121,406 | €91,420 | -€29,986 | -24.7% |
| Financial charges | 65/66B | €409 | €269 | -€140 | -34.2% |
| Recurring financial charges | 65 | €409 | €269 | -€140 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €120,997 | €91,151 | -€29,846 | -24.7% |
| Income taxes | 67/77 | - | €26,773 | +€26,773 | |
| Profit (loss) for the period | 9904 | €120,997 | €64,378 | -€56,620 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €120,997 | €64,378 | -€56,620 | -46.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.