CUMA BEAU MOULIN: 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.
CUMA BEAU MOULIN
Largest movements
- Tangible fixed assets -€83,324
down €83,324 (-7.1%), from €1.2m to €1.1m
of which Plant, machinery and equipment: -€64,789
- Receivables within one year +€24,484
up €24,484 (+38.0%), from €64,480 to €88,964
of which Trade receivables: +€32,420
- Other debts -€50,000
down €50,000 (-99.5%), from €50,234 to €234
- Investment grants +€25,551
up €25,551 (+82.7%), from €30,904 to €56,455
- Profit (loss) carried forward -€25,306
down €25,306 (-9.3%), from €271,440 to €246,133
- Debts after one year -€20,748
down €20,748 (-2.8%), from €735,429 to €714,681
- Gross operating margin -€100,756
down €100,756 (-26.6%), from €379,314 to €278,559
- Turnover +€60,394
up €60,394 (+15.0%), from €403,366 to €463,760
- Depreciation +€39,643
up €39,643 (+20.4%), from €194,440 to €234,083
- Financial charges +€25,377
up €25,377 (+405%), from €6,262 to €31,639
of which Financial charges: +€20,136
- Taxes -€16,534
no longer reported in 2025 (was €16,534)
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.
Derived cash bridge
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 | €1,331,362 | €1,271,527 | -€59,835 | -4.5% |
| Fixed assets | 21/28 | €1,180,559 | €1,097,235 | -€83,324 | -7.1% |
| Tangible fixed assets | 22/27 | €1,180,535 | €1,097,211 | -€83,324 | -7.1% |
| Land and buildings | 22 | €336,789 | €318,254 | -€18,535 | -5.5% |
| Plant, machinery and equipment | 23 | €843,746 | €778,957 | -€64,789 | -7.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €150,803 | €174,292 | +€23,489 | +15.6% |
| Amounts receivable within one year | 40/41 | €64,480 | €88,964 | +€24,484 | +38.0% |
| Trade receivables | 40 | €56,544 | €88,964 | +€32,420 | +57.3% |
| Other amounts receivable | 41 | €7,936 | - | -€7,936 | |
| Cash at bank and in hand | 54/58 | €82,521 | €84,873 | +€2,351 | +2.8% |
| Deferred charges and accrued income | 490/1 | €3,802 | €455 | -€3,346 | -88.0% |
| Total equity and liabilities | 10/49 | €1,331,362 | €1,271,527 | -€59,835 | -4.5% |
| Equity | 10/15 | €372,823 | €373,068 | +€245 | +0.1% |
| Contributions | 10/11 | €68,617 | €68,617 | = | 0.0% |
| Reserves | 13 | €1,862 | €1,862 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,862 | €1,862 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,862 | €1,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,440 | €246,133 | -€25,306 | -9.3% |
| Investment grants | 15 | €30,904 | €56,455 | +€25,551 | +82.7% |
| Provisions and deferred taxes | 16 | €10,301 | €18,818 | +€8,517 | +82.7% |
| Deferred taxes | 168 | €10,301 | €18,818 | +€8,517 | +82.7% |
| Amounts payable | 17/49 | €948,238 | €879,641 | -€68,596 | -7.2% |
| Amounts payable after more than one year | 17 | €735,429 | €714,681 | -€20,748 | -2.8% |
| Financial debts | 170/4 | €735,429 | €714,681 | -€20,748 | -2.8% |
| Amounts payable within one year | 42/48 | €212,788 | €164,960 | -€47,828 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €140,693 | €142,319 | +€1,626 | +1.2% |
| Trade debts | 44 | €5,327 | €2,073 | -€3,254 | -61.1% |
| Suppliers | 440/4 | €5,327 | €2,073 | -€3,254 | -61.1% |
| Taxes, remuneration and social security | 45 | €16,534 | €20,335 | +€3,800 | +23.0% |
| Taxes | 450/3 | €16,534 | €17,974 | +€1,440 | +8.7% |
| Remuneration and social security | 454/9 | - | €2,361 | +€2,361 | |
| Other amounts payable | 47/48 | €50,234 | €234 | -€50,000 | -99.5% |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Turnover | 70 | €403,366 | €463,760 | +€60,394 | +15.0% |
| Non-recurring operating income | 76A | €173,050 | €13,000 | -€160,050 | -92.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €197,102 | €198,201 | +€1,100 | +0.6% |
| Remuneration, social security and pensions | 62 | €51,639 | €53,456 | +€1,817 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194,440 | €234,083 | +€39,643 | +20.4% |
| Other operating charges | 640/8 | €468 | €729 | +€261 | +55.8% |
| Gross operating margin | 9900 | €379,314 | €278,559 | -€100,756 | -26.6% |
| Operating profit (loss) | 9901 | €132,768 | -€9,709 | -€142,477 | |
| Financial income | 75/76B | €4,216 | €13,356 | +€9,140 | +217% |
| Recurring financial income | 75 | €4,216 | €13,356 | +€9,140 | +217% |
| Financial charges | 65/66B | €6,262 | €31,639 | +€25,377 | +405% |
| Recurring financial charges | 65 | €6,262 | €26,398 | +€20,136 | +322% |
| Non-recurring financial charges | 66B | - | €5,241 | +€5,241 | |
| Profit (loss) for the period before taxes | 9903 | €130,722 | -€27,992 | -€158,714 | |
| Transfer from deferred taxes | 780 | €1,145 | €2,686 | +€1,541 | +135% |
| Income taxes | 67/77 | €16,534 | - | -€16,534 | |
| Profit (loss) for the period | 9904 | €115,332 | -€25,306 | -€140,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €115,332 | -€25,306 | -€140,638 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.