CUISITIME: what changed
CUISITIME
Largest movements
- Tangible fixed assets -€1.2m
down €1.2m (-81.3%), from €1.5m to €277,214
of which Land and buildings: -€1.1m
- Cash +€714,526
up €714,526 (+634%), from €112,683 to €827,209
mainly Investment in fixed assets (net) (+€1.1m) and Other debts (+€869,213)
- Receivables within one year -€260,558
down €260,558 (-25.5%), from €1.0m to €761,630
of which Other amounts receivable: -€253,910
- Intangible fixed assets +€103,234
up €103,234 (+6,776%), from €1,523 to €104,758
- Financial fixed assets -€98,000
down €98,000 (-94.4%), from €103,851 to €5,851
- Other debts +€869,213
up €869,213 (+724%), from €120,109 to €989,322
- Reserves -€621,969
down €621,969 (-73.1%), from €851,416 to €229,446
of which Distributable reserves: -€587,332
- Profit (loss) carried forward -€400,622
down €400,622 (-57.5%), from €696,169 to €295,546
- Debts after one year -€366,259
down €366,259 (-67.8%), from €540,060 to €173,800
- Advances received +€125,547
up €125,547 (+51.7%), from €242,850 to €368,398
- Staff costs +€229,198
up €229,198 (+83.4%), from €274,721 to €503,919
- Gross operating margin +€69,840
up €69,840 (+10.6%), from €655,952 to €725,792
- Depreciation -€40,218
down €40,218 (-31.1%), from €129,436 to €89,218
- Financial income +€16,551
up €16,551 (+16.8%), from €98,592 to €115,143
- Financial charges +€9,846
up €9,846 (+80.6%), from €12,223 to €22,068
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,357,737 | €2,680,035 | -€677,703 | -20.2% |
| Fixed assets | 21/28 | €1,585,025 | €387,822 | -€1.2m | -75.5% |
| Intangible fixed assets | 21 | €1,523 | €104,758 | +€103,234 | +6,776% |
| Tangible fixed assets | 22/27 | €1,479,651 | €277,214 | -€1.2m | -81.3% |
| Land and buildings | 22 | €1,095,770 | €0 | -€1.1m | -100% |
| Plant, machinery and equipment | 23 | €298,681 | €59,046 | -€239,635 | -80.2% |
| Furniture and vehicles | 24 | €10,424 | €65,212 | +€54,788 | +526% |
| Leasing and similar rights | 25 | €74,776 | €152,957 | +€78,180 | +105% |
| Financial fixed assets | 28 | €103,851 | €5,851 | -€98,000 | -94.4% |
| Current assets | 29/58 | €1,772,712 | €2,292,212 | +€519,500 | +29.3% |
| Stocks and contracts in progress | 3 | €636,623 | €694,227 | +€57,604 | +9.0% |
| Stocks | 30/36 | €636,623 | €694,227 | +€57,604 | +9.0% |
| Amounts receivable within one year | 40/41 | €1,022,187 | €761,630 | -€260,558 | -25.5% |
| Trade receivables | 40 | €720,910 | €714,263 | -€6,647 | -0.9% |
| Other amounts receivable | 41 | €301,277 | €47,367 | -€253,910 | -84.3% |
| Cash at bank and in hand | 54/58 | €112,683 | €827,209 | +€714,526 | +634% |
| Deferred charges and accrued income | 490/1 | €1,219 | €9,146 | +€7,927 | +650% |
| Total equity and liabilities | 10/49 | €3,357,737 | €2,680,035 | -€677,703 | -20.2% |
| Equity | 10/15 | €1,646,742 | €551,715 | -€1.1m | -66.5% |
| Contributions | 10/11 | €99,157 | €26,722 | -€72,436 | -73.1% |
| Capital | 10 | €99,157 | €26,722 | -€72,436 | -73.1% |
| Issued capital | 100 | €99,157 | €26,722 | -€72,436 | -73.1% |
| Reserves | 13 | €851,416 | €229,446 | -€621,969 | -73.1% |
| Non-distributable reserves | 130/1 | €9,916 | €2,672 | -€7,244 | -73.1% |
| Legal reserve | 130 | €9,916 | €2,672 | -€7,244 | -73.1% |
| Tax-exempt reserves | 132 | €37,500 | €10,106 | -€27,394 | -73.1% |
| Distributable reserves | 133 | €804,000 | €216,669 | -€587,332 | -73.1% |
| Profit (loss) carried forward | 14 | €696,169 | €295,546 | -€400,622 | -57.5% |
| Amounts payable | 17/49 | €1,710,996 | €2,128,320 | +€417,324 | +24.4% |
| Amounts payable after more than one year | 17 | €540,060 | €173,800 | -€366,259 | -67.8% |
| Financial debts | 170/4 | €540,060 | €173,800 | -€366,259 | -67.8% |
| Amounts payable within one year | 42/48 | €1,168,489 | €1,953,811 | +€785,322 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €216,334 | €91,618 | -€124,716 | -57.6% |
| Trade debts | 44 | €547,135 | €445,005 | -€102,130 | -18.7% |
| Suppliers | 440/4 | €547,135 | €445,005 | -€102,130 | -18.7% |
| Advances received on contracts in progress | 46 | €242,850 | €368,398 | +€125,547 | +51.7% |
| Taxes, remuneration and social security | 45 | €42,061 | €59,469 | +€17,408 | +41.4% |
| Taxes | 450/3 | €11,385 | €16,514 | +€5,130 | +45.1% |
| Remuneration and social security | 454/9 | €30,676 | €42,955 | +€12,279 | +40.0% |
| Other amounts payable | 47/48 | €120,109 | €989,322 | +€869,213 | +724% |
| Accrued charges and deferred income | 492/3 | €2,447 | €709 | -€1,738 | -71.0% |
| Remuneration, social security and pensions | 62 | €274,721 | €503,919 | +€229,198 | +83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,436 | €89,218 | -€40,218 | -31.1% |
| Other operating charges | 640/8 | €37,944 | €31,678 | -€6,267 | -16.5% |
| Gross operating margin | 9900 | €655,952 | €725,792 | +€69,840 | +10.6% |
| Operating profit (loss) | 9901 | €213,850 | €100,977 | -€112,873 | -52.8% |
| Financial income | 75/76B | €98,592 | €115,143 | +€16,551 | +16.8% |
| Recurring financial income | 75 | €98,592 | €115,143 | +€16,551 | +16.8% |
| Financial charges | 65/66B | €12,223 | €22,068 | +€9,846 | +80.6% |
| Recurring financial charges | 65 | €12,223 | €22,068 | +€9,846 | +80.6% |
| Profit (loss) for the period before taxes | 9903 | €300,220 | €194,052 | -€106,168 | -35.4% |
| Income taxes | 67/77 | €50,022 | €53,037 | +€3,015 | +6.0% |
| Profit (loss) for the period | 9904 | €250,198 | €141,015 | -€109,183 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €250,198 | €141,015 | -€109,183 | -43.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.