CUMA DU BEAU FRENE: what changed
CUMA DU BEAU FRENE
Largest movements
- Receivables within one year +€8,324
up €8,324 (+13.2%), from €63,075 to €71,399
of which Trade receivables: +€8,212
- Reserves +€3,670
up €3,670 (+15.1%), from €24,354 to €28,024
of which Distributable reserves: +€3,670
- Trade debts +€2,662
new in 2025: €2,662
- Other debts +€2,601
up €2,601 (+122%), from €2,136 to €4,737
- Gross operating margin -€2,600
down €2,600, from €288 to -€2,312
- Financial income +€1,195
up €1,195 (+17.0%), from €7,029 to €8,224
- Taxes -€463
down €463 (-19.8%), from €2,342 to €1,879
- Financial charges +€69
up €69 (+23.4%), from €294 to €363
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,568 | €73,038 | +€8,470 | +13.1% |
| Current assets | 29/58 | €64,568 | €73,038 | +€8,470 | +13.1% |
| Amounts receivable within one year | 40/41 | €63,075 | €71,399 | +€8,324 | +13.2% |
| Trade receivables | 40 | €61,042 | €69,254 | +€8,212 | +13.5% |
| Other amounts receivable | 41 | €2,033 | €2,144 | +€111 | +5.5% |
| Cash at bank and in hand | 54/58 | €1,493 | €1,640 | +€146 | +9.8% |
| Total equity and liabilities | 10/49 | €64,568 | €73,038 | +€8,470 | +13.1% |
| Equity | 10/15 | €60,090 | €63,760 | +€3,670 | +6.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €24,354 | €28,024 | +€3,670 | +15.1% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €22,454 | €26,124 | +€3,670 | +16.3% |
| Profit (loss) carried forward | 14 | €29,539 | €29,539 | +€0 | 0.0% |
| Amounts payable | 17/49 | €4,478 | €9,278 | +€4,800 | +107% |
| Amounts payable within one year | 42/48 | €4,478 | €9,278 | +€4,800 | +107% |
| Trade debts | 44 | - | €2,662 | +€2,662 | |
| Suppliers | 440/4 | - | €2,662 | +€2,662 | |
| Taxes, remuneration and social security | 45 | €2,342 | €1,879 | -€463 | -19.8% |
| Taxes | 450/3 | €2,342 | €1,879 | -€463 | -19.8% |
| Other amounts payable | 47/48 | €2,136 | €4,737 | +€2,601 | +122% |
| Gross operating margin | 9900 | €288 | -€2,312 | -€2,600 | |
| Operating profit (loss) | 9901 | €288 | -€2,312 | -€2,600 | |
| Financial income | 75/76B | €7,029 | €8,224 | +€1,195 | +17.0% |
| Recurring financial income | 75 | €7,029 | €8,224 | +€1,195 | +17.0% |
| Financial charges | 65/66B | €294 | €363 | +€69 | +23.4% |
| Recurring financial charges | 65 | €294 | €363 | +€69 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €7,023 | €5,549 | -€1,473 | -21.0% |
| Income taxes | 67/77 | €2,342 | €1,879 | -€463 | -19.8% |
| Profit (loss) for the period | 9904 | €4,681 | €3,670 | -€1,010 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,681 | €3,670 | -€1,010 | -21.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.