CUMANDAY
InactiveInactive since 15-04-2026; last annual accounts for fiscal year 2024.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 12-06-2025, 49 days ahead of the deadline.
NBB · 7 filingsDeviation from the deadline
2025
not confirmed
2024
49 d early
2023
159 d late
2022
525 d late
2021
226 d late
2020
591 d late
2019
151 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Equity
€185k▼ 11.8%
2023 · €210k
2018: €35klowest in 7 years
2019: €72k▲ +106% vs 2018
2020: €110k▲ +52.7% vs 2019
2021: €134k▲ +21.9% vs 2020
2022: €164k▲ +22.9% vs 2021
2023: €210k▲ +27.8% vs 2022highest in 7 years
2024: €185k▼ -11.8% vs 2023
2018 → 2024
Total assets
€238k▼ 53.0%
2023 · €507k
2018: €49klowest in 7 years
2019: €93k▲ +88.8% vs 2018
2020: €143k▲ +52.9% vs 2019
2021: €163k▲ +14.6% vs 2020
2022: €321k▲ +96.7% vs 2021
2023: €507k▲ +57.8% vs 2022highest in 7 years
2024: €238k▼ -53.0% vs 2023
2018 → 2024
Net result
€-25k
2023 · €46k
2018: €23k
2019: €37k▲ +58.5% vs 2018
2020: €38k▲ +2.4% vs 2019
2021: €24k▼ -36.5% vs 2020
2022: €31k▲ +27.5% vs 2021
2023: €46k▲ +49.0% vs 2022highest in 7 years
2024: €-25k▼ -154% vs 2023lowest in 7 years
2018 → 2024
Working capital
€185k▼ 11.8%
2023 · €210k
2018: €34klowest in 7 years
2019: €71k▲ +109% vs 2018
2020: €110k▲ +54.1% vs 2019
2021: €134k▲ +21.9% vs 2020
2022: €164k▲ +22.9% vs 2021
2023: €210k▲ +27.8% vs 2022highest in 7 years
2024: €185k▼ -11.8% vs 2023
2018 → 2024
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Equity€110k-€134k▲ 21.9%€164k▲ 22.9%€210k▲ 27.8%€185k▼ 11.8%
2020: €110klowest in 5 years
2021: €134k▲ +21.9% vs 2020
2022: €164k▲ +22.9% vs 2021
2023: €210k▲ +27.8% vs 2022highest in 5 years
2024: €185k▼ -11.8% vs 2023
Operating result€49k-€31k▼ 35.8%€39k▲ 25.6%€59k▲ 50.0%€-24k
2020: €49k
2021: €31k▼ -35.8% vs 2020
2022: €39k▲ +25.6% vs 2021
2023: €59k▲ +50.0% vs 2022highest in 5 years
2024: €-24k▼ -141% vs 2023lowest in 5 years
Net result€38k-€24k▼ 36.5%€31k▲ 27.5%€46k▲ 49.0%€-25k
2020: €38k
2021: €24k▼ -36.5% vs 2020
2022: €31k▲ +27.5% vs 2021
2023: €46k▲ +49.0% vs 2022highest in 5 years
2024: €-25k▼ -154% vs 2023lowest in 5 years
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2024: a loss of €24k after €59k in 2023, the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Equity and liabilities €238k
Equity
€185k ▼ 11.8%
Debt
€53k ▼ 82.2%
Debt's share of the balance-sheet total falls from 58.6% to 22.2%. Equity and debt are lower.
Key figures and ratios
Current ratio
4.50▲
2023 · 1.71
Debt to equity
0.29▼
2023 · 1.42
ROE
-13.3%▼
2023 · 21.7%
ROA
-10.4%▼
2023 · 9.0%
Debt ≤ 1 year
€53k▼
2023 · €297k
Income taxes
€200▼
2023 · €13k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2024 against 2023 · 37 lines
Balance sheet
Code20232024
Assets
Total assets20/58€507k€238k▼
Current assets29/58€507k€238k▼
Amounts receivable within one year40/41€375k€44k▼
Trade receivables40€359k€8k▼
Other amounts receivable41€16k€35k▲
Cash at bank and in hand54/58€133k€194k▲
Equity and liabilities
Total equity and liabilities10/49€507k€238k▼
Equity10/15€210k€185k▼
Contributions10/11€12k€12k=
Capital10€12k€12k=
Issued capital100€19k€19k=
Uncalled capital101€6k€6k=
Reserves13€2k€2k=
Non-distributable reserves130/1€2k€2k=
Legal reserve130€2k€2k=
Profit (loss) carried forward14€196k€171k▼
Amounts payable17/49€297k€53k▼
Amounts payable within one year42/48€297k€53k▼
Trade debts44€73k€40k▼
Suppliers440/4€60k€8k▼
Bills of exchange payable441€13k€32k▲
Taxes, remuneration and social security45€186k€13k▼
Taxes450/3€104k€13k▼
Remuneration and social security454/9€82k-
Other amounts payable47/48€38k-
Income statement
Code20232024
Gross operating margin9900€59k€-24k▼
Operating profit (loss)9901€59k€-24k▼
Financial income75/76B-€3
Recurring financial income75-€3
Financial charges65/66B-€409
Recurring financial charges65-€409
Profit (loss) for the period before taxes9903€59k€-25k▼
Income taxes67/77€13k€200▼
Profit (loss) for the period9904€46k€-25k▼
Profit (loss) for the period to be appropriated9905€46k€-25k▼
Appropriation of the result
Profit (loss) to be appropriated9906€196k€171k▼
Profit (loss) brought forward from the previous period14P€150k€196k▲
The notes to these accounts (2 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €652 | - | - | - | - | - |
| Gross operating margin9900 | €49k | €31k | €39k | €59k | €-24k | ▼ 141% |
| Operating profit (loss)9901 | €49k | €31k | €39k | €59k | €-24k | ▼ 141% |
| Financial income75/76B | - | - | - | - | €3 | - |
| Recurring financial income75 | - | - | - | - | €3 | - |
| Financial charges65/66B | €359 | €7k | - | - | €409 | - |
| Recurring financial charges65 | €359 | €230 | - | - | €409 | - |
| Non-recurring financial charges66B | - | €7k | - | - | - | - |
| Profit (loss) for the period before taxes9903 | €48k | €24k | €39k | €59k | €-25k | ▼ 142% |
| Income taxes67/77 | €10k | - | €9k | €13k | €200 | ▼ 98.5% |
| Profit (loss) for the period9904 | €38k | €24k | €31k | €46k | €-25k | ▼ 154% |
| Profit (loss) for the period to be appropriated9905 | €38k | €24k | €31k | €46k | €-25k | ▼ 154% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €143k | €163k | €321k | €507k | €238k | ▼ 53.0% |
| Current assets29/58 | €143k | €163k | €321k | €507k | €238k | ▼ 53.0% |
| Amounts receivable within one year40/41 | €58k | €31k | €189k | €375k | €44k | ▼ 88.3% |
| Trade receivables40 | €23k | €18k | €175k | €359k | €8k | ▼ 97.7% |
| Other amounts receivable41 | €35k | €13k | €14k | €16k | €35k | ▲ 127% |
| Cash at bank and in hand54/58 | €85k | €133k | €133k | €133k | €194k | ▲ 46.5% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €143k | €163k | €321k | €507k | €238k | ▼ 53.0% |
| Equity10/15 | €110k | €134k | €164k | €210k | €185k | ▼ 11.8% |
| Contributions10/11 | €12k | €12k | €12k | €12k | €12k | = |
| Capital10 | €12k | €12k | €12k | €12k | €12k | = |
| Issued capital100 | €19k | €19k | €19k | €19k | €19k | = |
| Uncalled capital101 | €6k | €6k | €6k | €6k | €6k | = |
| Reserves13 | €2k | €2k | €2k | €2k | €2k | = |
| Non-distributable reserves130/1 | €2k | €2k | €2k | €2k | €2k | = |
| Legal reserve130 | €2k | €2k | €2k | €2k | €2k | = |
| Profit (loss) carried forward14 | €95k | €119k | €150k | €196k | €171k | ▼ 12.6% |
| Amounts payable17/49 | €33k | €30k | €157k | €297k | €53k | ▼ 82.2% |
| Amounts payable within one year42/48 | €33k | €30k | €157k | €297k | €53k | ▼ 82.2% |
| Trade debts44 | €21k | €18k | €40k | €73k | €40k | ▼ 45.4% |
| Suppliers440/4 | €2k | €4k | €27k | €60k | €8k | ▼ 86.6% |
| Bills of exchange payable441 | €19k | €13k | €13k | €13k | €32k | ▲ 141% |
| Taxes, remuneration and social security45 | €12k | €12k | €96k | €186k | €13k | ▼ 93.0% |
| Taxes450/3 | €12k | €12k | €55k | €104k | €13k | ▼ 87.5% |
| Remuneration and social security454/9 | - | - | €41k | €82k | - | - |
| Other amounts payable47/48 | - | - | €21k | €38k | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €38k | €24k | €31k | €46k | €-25k | ▼ 154% |
| + Depreciation and write-downs630 | €652 | - | - | - | - | - |
| Operating cash flow (approximation) | €38k | €24k | €31k | €46k | €-25k | ▼ 154% |
| Change in cash | - | €48k | €0 | €0 | €62k | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
12-06
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
06-01
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 159 days late
06-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 525 days late
2024
31-12
Financial
Weakest financial yearnet €-25k
Net result drops to €-25k, the lowest in the series.
31-12
Financial
Liquidity triplescurrent ratio 4.50
Current ratio from 1.71 to 4.50; short-term debt falls from €297k to €53k.
2023
31-12
Financial
Highest result since 2018net €46k ▲49%
Operating result €59k, net result €46k, both a record.
31-12
Financial
Equity above €200kEq €210k ▲27.8%
6 profitable years in a row build equity to €210k.
14-03
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 226 days late
14-03
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 591 days late
2022
31-12
Financial
Equity above €150kEq €164k ▲22.9%
5 profitable years in a row build equity to €164k.
2020
31-12
Financial
Equity above €100kEq €110k ▲52.7%
3 profitable years in a row build equity to €110k.
29-12
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 151 days late
2019
11-06
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 4 acts read
About the unread acts
We know of 4 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
4 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Elsene
Ground area
193 m²
Building footprint
149 m²
Volume, LiDAR
2,560 m³
Parcel 21442A0011/00T004, Brussels · tallest building 19.6 m, ±6 floors. Linked by address, not a title deed.
12
companies at this address
See who is registered here
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21442A0011/00T004 | Brussels | 193 m² | 1 · 149 m² | 19.6 m · 6 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded05-01-2018
Fiscal year end31-12
Scores and ratios are computed by Checked and are not a credit decision.