I was aware of this but after reading jolek posts i have a clear idea of how to explain it in a single sentence

What happens in most of the programs responsibles of loading the PS1 BIN image (that uses to be emulators) assumes that is MODE1/2352
This is why there is no need to use the CUE file for most of the PS1 games
The point is... if you know the 100% of the PS1 game library are discs using MODE1/2352 then is a bit pointless to have a CUE file for every game with the same info, right ?
So the emulator have "hardcoded" that info, and is only used incase the CUE file doesnt exists
But there are some PS1 games that really needs the CUE because have audio located in track 2, 3, 4, etc... like the screenshot you made
In your screenshot it can be seen the lenght of every sound track, this works as an "offset"
What you need to do is to "glue together" the BIN you have (first track) with all the other WAV files (next tracks) into a single BIN