CUMA DES CARREFOURS: 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 DES CARREFOURS
Largest movements
- Tangible fixed assets -€34,935
down €34,935 (-16.5%), from €211,525 to €176,590
of which Plant, machinery and equipment: -€19,935
- Receivables within one year +€22,193
up €22,193 (+132%), from €16,762 to €38,955
of which Trade receivables: +€14,474
- Cash -€3,704
down €3,704 (-33.1%), from €11,199 to €7,495
mainly Debts after one year (-€47,164) and Receivables within one year (-€22,193)
- Debts after one year -€47,164
down €47,164 (-29.2%), from €161,593 to €114,429
- Trade debts +€19,343
up €19,343 (+153%), from €12,613 to €31,955
- Profit (loss) carried forward +€8,026
up €8,026 (+192%), from €4,188 to €12,215
- Tax, wage and social debts +€6,000
up €6,000 (+109%), from €5,500 to €11,500
- Depreciation -€13,795
down €13,795 (-27.2%), from €50,730 to €36,935
- Gross operating margin -€7,640
down €7,640 (-13.1%), from €58,245 to €50,605
- Financial charges -€1,680
down €1,680 (-19.2%), from €8,771 to €7,091
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 | €241,631 | €225,923 | -€15,708 | -6.5% |
| Fixed assets | 21/28 | €211,525 | €176,590 | -€34,935 | -16.5% |
| Tangible fixed assets | 22/27 | €211,525 | €176,590 | -€34,935 | -16.5% |
| Plant, machinery and equipment | 23 | €84,210 | €64,275 | -€19,935 | -23.7% |
| Furniture and vehicles | 24 | €127,315 | €112,315 | -€15,000 | -11.8% |
| Current assets | 29/58 | €30,106 | €49,333 | +€19,227 | +63.9% |
| Stocks and contracts in progress | 3 | €266 | €185 | -€81 | -30.4% |
| Stocks | 30/36 | €266 | €185 | -€81 | -30.4% |
| Amounts receivable within one year | 40/41 | €16,762 | €38,955 | +€22,193 | +132% |
| Trade receivables | 40 | €16,187 | €30,661 | +€14,474 | +89.4% |
| Other amounts receivable | 41 | €575 | €8,294 | +€7,719 | +1,342% |
| Cash at bank and in hand | 54/58 | €11,199 | €7,495 | -€3,704 | -33.1% |
| Deferred charges and accrued income | 490/1 | €1,880 | €2,698 | +€818 | +43.5% |
| Total equity and liabilities | 10/49 | €241,631 | €225,923 | -€15,708 | -6.5% |
| Equity | 10/15 | €14,761 | €20,875 | +€6,114 | +41.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,188 | €12,215 | +€8,026 | +192% |
| Investment grants | 15 | €2,513 | €600 | -€1,913 | -76.1% |
| Amounts payable | 17/49 | €226,870 | €205,048 | -€21,822 | -9.6% |
| Amounts payable after more than one year | 17 | €161,593 | €114,429 | -€47,164 | -29.2% |
| Financial debts | 170/4 | €161,593 | €114,429 | -€47,164 | -29.2% |
| Amounts payable within one year | 42/48 | €65,277 | €90,620 | +€25,343 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €47,164 | €47,164 | +€0 | 0.0% |
| Trade debts | 44 | €12,613 | €31,955 | +€19,343 | +153% |
| Suppliers | 440/4 | €12,613 | €31,955 | +€19,343 | +153% |
| Taxes, remuneration and social security | 45 | €5,500 | €11,500 | +€6,000 | +109% |
| Remuneration and social security | 454/9 | €5,500 | €11,500 | +€6,000 | +109% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,730 | €36,935 | -€13,795 | -27.2% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €58,245 | €50,605 | -€7,640 | -13.1% |
| Operating profit (loss) | 9901 | €7,064 | €13,204 | +€6,141 | +86.9% |
| Financial income | 75/76B | €1,913 | €1,913 | = | 0.0% |
| Recurring financial income | 75 | €1,913 | €1,913 | = | 0.0% |
| Financial charges | 65/66B | €8,771 | €7,091 | -€1,680 | -19.2% |
| Recurring financial charges | 65 | €8,771 | €7,091 | -€1,680 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €205 | €8,026 | +€7,821 | +3,815% |
| Profit (loss) for the period | 9904 | €205 | €8,026 | +€7,821 | +3,815% |
| Profit (loss) for the period to be appropriated | 9905 | €205 | €8,026 | +€7,821 | +3,815% |
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 29 October 2026 via checked.be.