CUM CURA: 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.
CUM CURA
Largest movements
- Receivables within one year +€8,990
up €8,990 (+561%), from €1,602 to €10,592
- Tangible fixed assets -€7,803
down €7,803 (-35.2%), from €22,143 to €14,340
- Formation expenses -€971
no longer reported in 2024 (was €971)
- Other debts +€1,275
up €1,275 (+23.6%), from €5,405 to €6,680
- Tax, wage and social debts -€1,132
down €1,132 (-69.5%), from €1,629 to €497
- Purchases and services +€2,284
new in 2024: €2,284
- Gross operating margin -€878
down €878 (-8.4%), from €10,442 to €9,564
- Other operating charges -€567
down €567 (-55.9%), from €1,015 to €448
- Financial charges +€294
up €294 (+555%), from €53 to €347
- Depreciation -€123
down €123 (-1.4%), from €8,897 to €8,774
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,809 | €24,976 | +€167 | +0.7% |
| Formation expenses | 20 | €971 | - | -€971 | |
| Fixed assets | 21/28 | €22,143 | €14,340 | -€7,803 | -35.2% |
| Tangible fixed assets | 22/27 | €22,143 | €14,340 | -€7,803 | -35.2% |
| Furniture and vehicles | 24 | €22,143 | €14,340 | -€7,803 | -35.2% |
| Current assets | 29/58 | €1,695 | €10,636 | +€8,941 | +527% |
| Amounts receivable within one year | 40/41 | €1,602 | €10,592 | +€8,990 | +561% |
| Trade receivables | 40 | €1,602 | €10,592 | +€8,990 | +561% |
| Cash at bank and in hand | 54/58 | €93 | €44 | -€49 | -52.7% |
| Total equity and liabilities | 10/49 | €24,809 | €24,976 | +€167 | +0.7% |
| Equity | 10/15 | €17,775 | €17,645 | -€130 | -0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,225 | -€2,355 | -€130 | -5.8% |
| Amounts payable | 17/49 | €7,034 | €7,331 | +€297 | +4.2% |
| Amounts payable within one year | 42/48 | €7,034 | €7,331 | +€297 | +4.2% |
| Trade debts | 44 | - | €154 | +€154 | |
| Suppliers | 440/4 | - | €154 | +€154 | |
| Taxes, remuneration and social security | 45 | €1,629 | €497 | -€1,132 | -69.5% |
| Taxes | 450/3 | €1,629 | €497 | -€1,132 | -69.5% |
| Other amounts payable | 47/48 | €5,405 | €6,680 | +€1,275 | +23.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,284 | +€2,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,897 | €8,774 | -€123 | -1.4% |
| Other operating charges | 640/8 | €1,015 | €448 | -€567 | -55.9% |
| Non-recurring operating charges | 66A | €100 | €125 | +€25 | +25.0% |
| Gross operating margin | 9900 | €10,442 | €9,564 | -€878 | -8.4% |
| Operating profit (loss) | 9901 | €430 | €217 | -€213 | -49.5% |
| Financial charges | 65/66B | €53 | €347 | +€294 | +555% |
| Recurring financial charges | 65 | €53 | €347 | +€294 | +555% |
| Profit (loss) for the period before taxes | 9903 | €377 | -€130 | -€507 | |
| Profit (loss) for the period | 9904 | €377 | -€130 | -€507 | |
| Profit (loss) for the period to be appropriated | 9905 | €377 | -€130 | -€507 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.