CUMA DU BOCA: 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 DU BOCA
Largest movements
- Tangible fixed assets +€16,100
up €16,100 (+7.7%), from €208,976 to €225,076
of which Furniture and vehicles: +€42,378
- Receivables within one year +€14,088
up €14,088 (+22.0%), from €63,974 to €78,062
of which Trade receivables: +€22,882
- Trade debts +€45,267
up €45,267 (+239%), from €18,934 to €64,201
- Debts after one year -€33,429
down €33,429 (-19.8%), from €168,429 to €135,000
- Other debts +€22,570
up €22,570 (+2,003%), from €1,127 to €23,697
- Current portion of long-term debt -€5,000
down €5,000 (-13.0%), from €38,429 to €33,429
- Profit (loss) carried forward +€3,400
up €3,400 (+14.0%), from €24,236 to €27,636
- Gross operating margin +€14,939
up €14,939 (+45.3%), from €32,951 to €47,890
- Depreciation +€10,236
up €10,236 (+36.2%), from €28,272 to €38,508
- Financial charges +€1,461
up €1,461 (+30.5%), from €4,785 to €6,246
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 | €272,950 | €305,332 | +€32,382 | +11.9% |
| Fixed assets | 21/28 | €208,976 | €225,076 | +€16,100 | +7.7% |
| Tangible fixed assets | 22/27 | €208,976 | €225,076 | +€16,100 | +7.7% |
| Plant, machinery and equipment | 23 | €163,805 | €138,410 | -€25,395 | -15.5% |
| Furniture and vehicles | 24 | €43,374 | €85,753 | +€42,378 | +97.7% |
| Other tangible fixed assets | 26 | €1,796 | €913 | -€884 | -49.2% |
| Current assets | 29/58 | €63,974 | €80,256 | +€16,282 | +25.5% |
| Amounts receivable within one year | 40/41 | €63,974 | €78,062 | +€14,088 | +22.0% |
| Trade receivables | 40 | €54,793 | €77,675 | +€22,882 | +41.8% |
| Other amounts receivable | 41 | €9,180 | €387 | -€8,793 | -95.8% |
| Cash at bank and in hand | 54/58 | - | €2,194 | +€2,194 | |
| Total equity and liabilities | 10/49 | €272,950 | €305,332 | +€32,382 | +11.9% |
| Equity | 10/15 | €45,611 | €48,754 | +€3,143 | +6.9% |
| Contributions | 10/11 | €18,602 | €18,602 | = | 0.0% |
| Reserves | 13 | €2,773 | €2,516 | -€258 | -9.3% |
| Tax-exempt reserves | 132 | €773 | €516 | -€258 | -33.3% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,236 | €27,636 | +€3,400 | +14.0% |
| Provisions and deferred taxes | 16 | €258 | €172 | -€86 | -33.3% |
| Deferred taxes | 168 | €258 | €172 | -€86 | -33.3% |
| Amounts payable | 17/49 | €227,081 | €256,406 | +€29,325 | +12.9% |
| Amounts payable after more than one year | 17 | €168,429 | €135,000 | -€33,429 | -19.8% |
| Financial debts | 170/4 | €168,429 | €135,000 | -€33,429 | -19.8% |
| Amounts payable within one year | 42/48 | €58,490 | €121,406 | +€62,917 | +108% |
| Current portion of amounts payable after more than one year | 42 | €38,429 | €33,429 | -€5,000 | -13.0% |
| Trade debts | 44 | €18,934 | €64,201 | +€45,267 | +239% |
| Suppliers | 440/4 | €18,934 | €64,201 | +€45,267 | +239% |
| Taxes, remuneration and social security | 45 | - | €79 | +€79 | |
| Taxes | 450/3 | - | €79 | +€79 | |
| Other amounts payable | 47/48 | €1,127 | €23,697 | +€22,570 | +2,003% |
| Accrued charges and deferred income | 492/3 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,272 | €38,508 | +€10,236 | +36.2% |
| Other operating charges | 640/8 | - | €79 | +€79 | |
| Gross operating margin | 9900 | €32,951 | €47,890 | +€14,939 | +45.3% |
| Operating profit (loss) | 9901 | €4,679 | €9,303 | +€4,624 | +98.8% |
| Financial income | 75/76B | €136 | - | -€136 | |
| Recurring financial income | 75 | €136 | - | -€136 | |
| Financial charges | 65/66B | €4,785 | €6,246 | +€1,461 | +30.5% |
| Recurring financial charges | 65 | €4,785 | €6,246 | +€1,461 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €30 | €3,057 | +€3,027 | +10,188% |
| Transfer from deferred taxes | 780 | €86 | €86 | = | 0.0% |
| Profit (loss) for the period | 9904 | €116 | €3,143 | +€3,027 | +2,618% |
| Transfer from tax-exempt reserves | 789 | €258 | €258 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €373 | €3,400 | +€3,027 | +811% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.