CUMA DE MOUFFRIN: 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 DE MOUFFRIN
Largest movements
- Tangible fixed assets -€16,152
down €16,152 (-24.8%), from €65,052 to €48,900
- Receivables within one year +€8,615
up €8,615 (+11.9%), from €72,509 to €81,123
of which Trade receivables: +€9,976
- Cash -€2,607
down €2,607 (-98.6%), from €2,645 to €38
mainly Investment in fixed assets (net) (-€11,187) and Receivables within one year (-€8,615)
- Trade debts -€8,214
down €8,214 (-21.7%), from €37,933 to €29,720
- Other debts +€4,395
up €4,395 (+4.3%), from €101,393 to €105,789
- Current portion of long-term debt -€3,200
down €3,200 (-54.2%), from €5,900 to €2,700
- Debts after one year -€2,700
no longer reported in 2025 (was €2,700)
- Gross operating margin -€3,357
down €3,357 (-11.1%), from €30,321 to €26,964
- Depreciation -€1,827
down €1,827 (-6.3%), from €29,167 to €27,340
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 | €145,181 | €134,369 | -€10,812 | -7.4% |
| Fixed assets | 21/28 | €65,052 | €48,900 | -€16,152 | -24.8% |
| Tangible fixed assets | 22/27 | €65,052 | €48,900 | -€16,152 | -24.8% |
| Plant, machinery and equipment | 23 | €65,052 | €48,900 | -€16,152 | -24.8% |
| Current assets | 29/58 | €80,129 | €85,469 | +€5,341 | +6.7% |
| Stocks and contracts in progress | 3 | €4,975 | €4,308 | -€667 | -13.4% |
| Stocks | 30/36 | €4,975 | €4,308 | -€667 | -13.4% |
| Amounts receivable within one year | 40/41 | €72,509 | €81,123 | +€8,615 | +11.9% |
| Trade receivables | 40 | €71,102 | €81,078 | +€9,976 | +14.0% |
| Other amounts receivable | 41 | €1,406 | €45 | -€1,361 | -96.8% |
| Cash at bank and in hand | 54/58 | €2,645 | €38 | -€2,607 | -98.6% |
| Total equity and liabilities | 10/49 | €145,181 | €134,369 | -€10,812 | -7.4% |
| Equity | 10/15 | -€2,851 | -€4,092 | -€1,241 | -43.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €8 | €8 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8 | €8 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8 | €8 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,057 | -€10,298 | -€1,241 | -13.7% |
| Amounts payable | 17/49 | €148,032 | €138,462 | -€9,570 | -6.5% |
| Amounts payable after more than one year | 17 | €2,700 | - | -€2,700 | |
| Financial debts | 170/4 | €2,700 | - | -€2,700 | |
| Amounts payable within one year | 42/48 | €145,268 | €138,334 | -€6,934 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €5,900 | €2,700 | -€3,200 | -54.2% |
| Trade debts | 44 | €37,933 | €29,720 | -€8,214 | -21.7% |
| Suppliers | 440/4 | €37,933 | €29,720 | -€8,214 | -21.7% |
| Taxes, remuneration and social security | 45 | €42 | €126 | +€84 | +200% |
| Taxes | 450/3 | €42 | €126 | +€84 | +200% |
| Other amounts payable | 47/48 | €101,393 | €105,789 | +€4,395 | +4.3% |
| Accrued charges and deferred income | 492/3 | €64 | €127 | +€64 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,167 | €27,340 | -€1,827 | -6.3% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €30,321 | €26,964 | -€3,357 | -11.1% |
| Operating profit (loss) | 9901 | €770 | -€763 | -€1,533 | |
| Financial income | 75/76B | €11 | €2 | -€8 | -78.6% |
| Recurring financial income | 75 | €11 | €2 | -€8 | -78.6% |
| Financial charges | 65/66B | €453 | €480 | +€27 | +6.0% |
| Recurring financial charges | 65 | €453 | €480 | +€27 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €328 | -€1,241 | -€1,569 | |
| Profit (loss) for the period | 9904 | €328 | -€1,241 | -€1,569 | |
| Profit (loss) for the period to be appropriated | 9905 | €328 | -€1,241 | -€1,569 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.