CUMA DU CAILLOU: 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 CAILLOU
Largest movements
- Receivables within one year -€5,253
down €5,253 (-10.2%), from €51,387 to €46,134
of which Trade receivables: -€6,651
- Other debts -€9,305
down €9,305 (-41.7%), from €22,296 to €12,991
- Trade debts +€3,006
up €3,006 (+191%), from €1,572 to €4,578
- Profit (loss) carried forward +€850
up €850 (+222%), from €383 to €1,233
- Gross operating margin +€1,155
up €1,155 (+125%), from €922 to €2,077
- Taxes +€318
new in 2024: €318
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,519 | €46,389 | -€5,130 | -10.0% |
| Current assets | 29/58 | €51,519 | €46,389 | -€5,130 | -10.0% |
| Amounts receivable within one year | 40/41 | €51,387 | €46,134 | -€5,253 | -10.2% |
| Trade receivables | 40 | €50,416 | €43,765 | -€6,651 | -13.2% |
| Other amounts receivable | 41 | €971 | €2,369 | +€1,398 | +144% |
| Current investments | 50/53 | €9 | €9 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €58 | +€58 | |
| Deferred charges and accrued income | 490/1 | €123 | €188 | +€65 | +52.8% |
| Total equity and liabilities | 10/49 | €51,519 | €46,389 | -€5,130 | -10.0% |
| Equity | 10/15 | €27,651 | €28,501 | +€850 | +3.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | - | -€24,789 | |
| Issued capital | 100 | €24,789 | - | -€24,789 | |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | - | -€2,479 | |
| Reserves not available under the articles | 1311 | - | €2,479 | +€2,479 | |
| Profit (loss) carried forward | 14 | €383 | €1,233 | +€850 | +222% |
| Amounts payable | 17/49 | €23,868 | €17,888 | -€5,980 | -25.1% |
| Amounts payable within one year | 42/48 | €23,868 | €17,888 | -€5,980 | -25.1% |
| Trade debts | 44 | €1,572 | €4,578 | +€3,006 | +191% |
| Suppliers | 440/4 | €1,572 | €4,578 | +€3,006 | +191% |
| Taxes, remuneration and social security | 45 | - | €319 | +€319 | |
| Taxes | 450/3 | - | €319 | +€319 | |
| Other amounts payable | 47/48 | €22,296 | €12,991 | -€9,305 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €535 | €538 | +€3 | +0.6% |
| Gross operating margin | 9900 | €922 | €2,077 | +€1,155 | +125% |
| Operating profit (loss) | 9901 | €387 | €1,539 | +€1,152 | +298% |
| Financial charges | 65/66B | €378 | €371 | -€7 | -1.9% |
| Recurring financial charges | 65 | €378 | €371 | -€7 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €9 | €1,168 | +€1,159 | +12,878% |
| Income taxes | 67/77 | - | €318 | +€318 | |
| Profit (loss) for the period | 9904 | €9 | €850 | +€841 | +9,344% |
| Profit (loss) for the period to be appropriated | 9905 | €9 | €850 | +€841 | +9,344% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.