CUMA DE LAVAUX: what changed
What changed
CUMA DE LAVAUX
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
-€4,054
2024 · -€1,252-€2,803
Equity
€22,529
2024 · €27,663-€5,134
Cash
€2,352
2024 · €3,767-€1,415
Balance sheet total
€178,587
2024 · €219,663-€41,076
Largest movements
Assets
- Tangible fixed assets -€38,010
down €38,010 (-18.8%), from €201,651 to €163,640
of which Plant, machinery and equipment: -€24,457
- Receivables within one year -€2,566
down €2,566 (-30.7%), from €8,367 to €5,802
Equity and liabilities
- Debts after one year -€32,043
down €32,043 (-29.0%), from €110,343 to €78,300
- Current portion of long-term debt -€8,942
down €8,942 (-21.8%), from €40,985 to €32,043
- Reserves -€4,275
down €4,275 (-29.9%), from €14,285 to €10,010
of which Distributable reserves: -€3,000
- Other debts +€3,659
up €3,659 (+12.8%), from €28,663 to €32,321
- Trade debts +€3,308
up €3,308 (+731%), from €453 to €3,761
Income statement
- Gross operating margin -€7,883
down €7,883 (-16.9%), from €46,675 to €38,792
- Depreciation -€7,388
down €7,388 (-16.3%), from €45,398 to €38,010
- Financial income -€2,343
down €2,343 (-68.4%), from €3,423 to €1,080
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1,252
Gross operating margin
-€7,883
Depreciation
+€7,388
Other operating charges
-€25
Financial income
-€2,343
Financial charges
+€61
Result 2025
-€4,054
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,659
Investment
€0
Financing
-€42,074
Cash 2024
€3,767
From operations (derived)
+€40,659
Net result for the year
-€4,054
Depreciation
+€38,010
Stocks and contracts
-€839
Receivables within one year
+€2,566
Deferred charges and accrued income
-€76
Provisions
-€425
Trade debts
+€3,308
Tax, wage and social debts
-€844
Other debts
+€3,659
Accrued charges and deferred income
-€646
Financing
-€42,074
Debts after one year
-€32,043
Current portion of long-term debt
-€8,942
Short-term financial debts
-€9
Contributions, distributions and other
-€1,080
Cash 2025
€2,352
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,663 | €178,587 | -€41,076 | -18.7% |
| Fixed assets | 21/28 | €201,651 | €163,640 | -€38,010 | -18.8% |
| Tangible fixed assets | 22/27 | €201,651 | €163,640 | -€38,010 | -18.8% |
| Plant, machinery and equipment | 23 | €131,059 | €106,602 | -€24,457 | -18.7% |
| Furniture and vehicles | 24 | €70,592 | €57,038 | -€13,553 | -19.2% |
| Current assets | 29/58 | €18,013 | €14,947 | -€3,066 | -17.0% |
| Stocks and contracts in progress | 3 | €4,305 | €5,143 | +€839 | +19.5% |
| Stocks | 30/36 | €4,305 | €5,143 | +€839 | +19.5% |
| Amounts receivable within one year | 40/41 | €8,367 | €5,802 | -€2,566 | -30.7% |
| Trade receivables | 40 | €8,367 | €5,802 | -€2,566 | -30.7% |
| Cash at bank and in hand | 54/58 | €3,767 | €2,352 | -€1,415 | -37.6% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,650 | +€76 | +4.8% |
| Total equity and liabilities | 10/49 | €219,663 | €178,587 | -€41,076 | -18.7% |
| Equity | 10/15 | €27,663 | €22,529 | -€5,134 | -18.6% |
| Contributions | 10/11 | €6,253 | €6,253 | = | 0.0% |
| Reserves | 13 | €14,285 | €10,010 | -€4,275 | -29.9% |
| Tax-exempt reserves | 132 | €8,925 | €7,650 | -€1,275 | -14.3% |
| Distributable reserves | 133 | €5,360 | €2,360 | -€3,000 | -56.0% |
| Profit (loss) carried forward | 14 | €1,725 | €1,946 | +€221 | +12.8% |
| Investment grants | 15 | €5,400 | €4,320 | -€1,080 | -20.0% |
| Provisions and deferred taxes | 16 | €2,975 | €2,550 | -€425 | -14.3% |
| Deferred taxes | 168 | €2,975 | €2,550 | -€425 | -14.3% |
| Amounts payable | 17/49 | €189,025 | €153,508 | -€35,517 | -18.8% |
| Amounts payable after more than one year | 17 | €110,343 | €78,300 | -€32,043 | -29.0% |
| Financial debts | 170/4 | €110,343 | €78,300 | -€32,043 | -29.0% |
| Amounts payable within one year | 42/48 | €76,525 | €73,697 | -€2,828 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €40,985 | €32,043 | -€8,942 | -21.8% |
| Financial debts | 43 | €3,597 | €3,588 | -€9 | -0.2% |
| Credit institutions | 430/8 | €3,597 | €3,588 | -€9 | -0.2% |
| Trade debts | 44 | €453 | €3,761 | +€3,308 | +731% |
| Suppliers | 440/4 | €453 | €3,761 | +€3,308 | +731% |
| Taxes, remuneration and social security | 45 | €2,827 | €1,983 | -€844 | -29.8% |
| Taxes | 450/3 | €2,827 | €1,983 | -€844 | -29.8% |
| Other amounts payable | 47/48 | €28,663 | €32,321 | +€3,659 | +12.8% |
| Accrued charges and deferred income | 492/3 | €2,157 | €1,511 | -€646 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,398 | €38,010 | -€7,388 | -16.3% |
| Other operating charges | 640/8 | €440 | €465 | +€25 | +5.8% |
| Gross operating margin | 9900 | €46,675 | €38,792 | -€7,883 | -16.9% |
| Operating profit (loss) | 9901 | €837 | €316 | -€521 | -62.2% |
| Financial income | 75/76B | €3,423 | €1,080 | -€2,343 | -68.4% |
| Recurring financial income | 75 | €3,423 | €1,080 | -€2,343 | -68.4% |
| Financial charges | 65/66B | €5,936 | €5,876 | -€61 | -1.0% |
| Recurring financial charges | 65 | €5,936 | €5,876 | -€61 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,677 | -€4,479 | -€2,803 | -167% |
| Transfer from deferred taxes | 780 | €425 | €425 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€1,252 | -€4,054 | -€2,803 | -224% |
| Transfer from tax-exempt reserves | 789 | €1,275 | €1,275 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23 | -€2,779 | -€2,803 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.