Traduction Cuberdon: 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.
Traduction Cuberdon
Largest movements
- Cash +€15,782
up €15,782 (+156.1%), from €10,111 to €25,894
mainly Net result for the year (+€8,670) and Receivables within one year (+€3,264)
- Receivables within one year -€3,264
down €3,264 (-49.6%), from €6,577 to €3,313
of which Trade receivables: -€3,309
- Current investments -€1,659
down €1,659 (-7.1%), from €23,415 to €21,755
- Reserves +€8,670
up €8,670 (+35.8%), from €24,242 to €32,912
- Tax, wage and social debts +€1,130
up €1,130 (+9.3%), from €12,107 to €13,237
- Other debts +€957
up €957 (+90.4%), from €1,058 to €2,015
- Gross operating margin -€10,754
down €10,754 (-41.0%), from €26,223 to €15,469
- Taxes -€3,730
down €3,730 (-53.4%), from €6,984 to €3,254
- Financial charges +€2,886
up €2,886 (+330.4%), from €874 to €3,760
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 | €40,407 | €51,190 | +€10,782 | +26.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €40,407 | €51,190 | +€10,782 | +26.7% |
| Amounts receivable within one year | 40/41 | €6,577 | €3,313 | -€3,264 | -49.6% |
| Trade receivables | 40 | €6,471 | €3,163 | -€3,309 | -51.1% |
| Other amounts receivable | 41 | €106 | €151 | +€45 | +42.0% |
| Current investments | 50/53 | €23,415 | €21,755 | -€1,659 | -7.1% |
| Cash at bank and in hand | 54/58 | €10,111 | €25,894 | +€15,782 | +156.1% |
| Deferred charges and accrued income | 490/1 | €304 | €227 | -€77 | -25.2% |
| Total equity and liabilities | 10/49 | €40,407 | €51,190 | +€10,782 | +26.7% |
| Equity | 10/15 | €27,242 | €35,912 | +€8,670 | +31.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,242 | €32,912 | +€8,670 | +35.8% |
| Distributable reserves | 133 | €24,242 | €32,912 | +€8,670 | +35.8% |
| Amounts payable | 17/49 | €13,165 | €15,278 | +€2,112 | +16.0% |
| Amounts payable within one year | 42/48 | €13,165 | €15,278 | +€2,112 | +16.0% |
| Trade debts | 44 | - | €25 | +€25 | |
| Suppliers | 440/4 | - | €25 | +€25 | |
| Taxes, remuneration and social security | 45 | €12,107 | €13,237 | +€1,130 | +9.3% |
| Taxes | 450/3 | €12,107 | €13,237 | +€1,130 | +9.3% |
| Other amounts payable | 47/48 | €1,058 | €2,015 | +€957 | +90.4% |
| Gross operating margin | 9900 | €26,223 | €15,469 | -€10,754 | -41.0% |
| Operating profit (loss) | 9901 | €26,223 | €15,469 | -€10,754 | -41.0% |
| Financial income | 75/76B | €258 | €215 | -€43 | -16.6% |
| Recurring financial income | 75 | €258 | €215 | -€43 | -16.6% |
| Financial charges | 65/66B | €874 | €3,760 | +€2,886 | +330.4% |
| Recurring financial charges | 65 | €874 | €3,760 | +€2,886 | +330.4% |
| Profit (loss) for the period before taxes | 9903 | €25,607 | €11,924 | -€13,683 | -53.4% |
| Income taxes | 67/77 | €6,984 | €3,254 | -€3,730 | -53.4% |
| Profit (loss) for the period | 9904 | €18,623 | €8,670 | -€9,953 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,623 | €8,670 | -€9,953 | -53.4% |
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 3 October 2026 via checked.be.