CUMA DE L'OISE: what changed
Two fiscal 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 DE L'OISE
Largest movements
- Tangible fixed assets -€11,286
down €11,286 (-8.4%), from €134,274 to €122,988
of which Plant, machinery and equipment: -€9,386
- Receivables within one year -€4,915
down €4,915 (-47.0%), from €10,453 to €5,538
- Cash +€4,718
up €4,718 (+74.5%), from €6,330 to €11,048
mainly Depreciation (+€54,286) and Other debts (+€7,085)
- Debts after one year -€21,175
down €21,175 (-54.4%), from €38,904 to €17,729
- Other debts +€7,085
up €7,085 (+11.8%), from €59,796 to €66,881
- Trade debts +€1,578
up €1,578 (+467.1%), from €338 to €1,915
- Gross operating margin +€4,401
up €4,401 (+8.1%), from €54,311 to €58,713
- Depreciation +€3,111
up €3,111 (+6.1%), from €51,175 to €54,286
- Financial charges +€1,524
up €1,524 (+122.8%), from €1,242 to €2,766
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,208 | €142,925 | -€11,283 | -7.3% |
| Fixed assets | 21/28 | €134,274 | €122,988 | -€11,286 | -8.4% |
| Tangible fixed assets | 22/27 | €134,274 | €122,988 | -€11,286 | -8.4% |
| Plant, machinery and equipment | 23 | €132,374 | €122,988 | -€9,386 | -7.1% |
| Furniture and vehicles | 24 | €1,900 | - | -€1,900 | |
| Current assets | 29/58 | €19,934 | €19,937 | +€3 | 0.0% |
| Stocks and contracts in progress | 3 | €2,384 | €2,471 | +€88 | +3.7% |
| Stocks | 30/36 | €2,384 | €2,471 | +€88 | +3.7% |
| Amounts receivable within one year | 40/41 | €10,453 | €5,538 | -€4,915 | -47.0% |
| Trade receivables | 40 | €10,453 | €5,538 | -€4,915 | -47.0% |
| Cash at bank and in hand | 54/58 | €6,330 | €11,048 | +€4,718 | +74.5% |
| Deferred charges and accrued income | 490/1 | €768 | €880 | +€112 | +14.6% |
| Total equity and liabilities | 10/49 | €154,208 | €142,925 | -€11,283 | -7.3% |
| Equity | 10/15 | €31,898 | €33,339 | +€1,441 | +4.5% |
| Contributions | 10/11 | €9,313 | €9,313 | = | 0.0% |
| Reserves | 13 | €17,860 | €17,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €16,000 | €17,860 | +€1,860 | +11.6% |
| Profit (loss) carried forward | 14 | €4,725 | €6,166 | +€1,441 | +30.5% |
| Amounts payable | 17/49 | €122,311 | €109,586 | -€12,724 | -10.4% |
| Amounts payable after more than one year | 17 | €38,904 | €17,729 | -€21,175 | -54.4% |
| Financial debts | 170/4 | €38,904 | €17,729 | -€21,175 | -54.4% |
| Amounts payable within one year | 42/48 | €83,386 | €91,858 | +€8,471 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €21,175 | €21,175 | -€0 | 0.0% |
| Trade debts | 44 | €338 | €1,915 | +€1,578 | +467.1% |
| Suppliers | 440/4 | €338 | €1,915 | +€1,578 | +467.1% |
| Taxes, remuneration and social security | 45 | €2,077 | €1,886 | -€191 | -9.2% |
| Taxes | 450/3 | €2,077 | €1,886 | -€191 | -9.2% |
| Other amounts payable | 47/48 | €59,796 | €66,881 | +€7,085 | +11.8% |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,175 | €54,286 | +€3,111 | +6.1% |
| Other operating charges | 640/8 | €82 | €498 | +€416 | +508.9% |
| Gross operating margin | 9900 | €54,311 | €58,713 | +€4,401 | +8.1% |
| Operating profit (loss) | 9901 | €3,055 | €3,928 | +€874 | +28.6% |
| Financial income | 75/76B | €468 | €279 | -€189 | -40.4% |
| Recurring financial income | 75 | €468 | €279 | -€189 | -40.4% |
| Financial charges | 65/66B | €1,242 | €2,766 | +€1,524 | +122.8% |
| Recurring financial charges | 65 | €1,242 | €2,766 | +€1,524 | +122.8% |
| Profit (loss) for the period before taxes | 9903 | €2,281 | €1,441 | -€840 | -36.8% |
| Profit (loss) for the period | 9904 | €2,281 | €1,441 | -€840 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,281 | €1,441 | -€840 | -36.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.