CUMA DU ROITELET: 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 ROITELET
Largest movements
- Tangible fixed assets +€283,953
up €283,953 (+94.4%), from €300,653 to €584,606
of which Plant, machinery and equipment: +€312,903
- Receivables within one year +€48,807
up €48,807 (+180%), from €27,061 to €75,869
of which Trade receivables: +€72,562
- Cash -€10,751
down €10,751 (-56.2%), from €19,117 to €8,367
mainly Investment in fixed assets (net) (-€340,143) and Trade debts (-€166,486)
- Debts after one year +€426,379
new in 2025: €426,379
- Trade debts -€166,486
down €166,486 (-98.9%), from €168,282 to €1,796
- Current portion of long-term debt +€61,243
new in 2025: €61,243
- Gross operating margin +€48,929
up €48,929 (+500%), from €9,790 to €58,719
- Depreciation +€47,342
up €47,342 (+535%), from €8,847 to €56,189
- Financial charges +€865
new in 2025: €865
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 | €347,269 | €669,417 | +€322,148 | +92.8% |
| Fixed assets | 21/28 | €300,653 | €584,606 | +€283,953 | +94.4% |
| Tangible fixed assets | 22/27 | €300,653 | €584,606 | +€283,953 | +94.4% |
| Plant, machinery and equipment | 23 | €19,113 | €332,016 | +€312,903 | +1,637% |
| Furniture and vehicles | 24 | €281,540 | €252,590 | -€28,950 | -10.3% |
| Current assets | 29/58 | €46,616 | €84,811 | +€38,195 | +81.9% |
| Amounts receivable within one year | 40/41 | €27,061 | €75,869 | +€48,807 | +180% |
| Trade receivables | 40 | - | €72,562 | +€72,562 | |
| Other amounts receivable | 41 | €27,061 | €3,307 | -€23,754 | -87.8% |
| Cash at bank and in hand | 54/58 | €19,117 | €8,367 | -€10,751 | -56.2% |
| Deferred charges and accrued income | 490/1 | €437 | €576 | +€138 | +31.6% |
| Total equity and liabilities | 10/49 | €347,269 | €669,417 | +€322,148 | +92.8% |
| Equity | 10/15 | €10,372 | €11,312 | +€939 | +9.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €900 | +€900 | |
| Distributable reserves | 133 | - | €900 | +€900 | |
| Profit (loss) carried forward | 14 | €372 | €412 | +€39 | +10.6% |
| Amounts payable | 17/49 | €336,897 | €658,105 | +€321,209 | +95.3% |
| Amounts payable after more than one year | 17 | - | €426,379 | +€426,379 | |
| Financial debts | 170/4 | - | €426,379 | +€426,379 | |
| Amounts payable within one year | 42/48 | €336,897 | €231,726 | -€105,170 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | - | €61,243 | +€61,243 | |
| Trade debts | 44 | €168,282 | €1,796 | -€166,486 | -98.9% |
| Suppliers | 440/4 | €168,282 | €1,796 | -€166,486 | -98.9% |
| Taxes, remuneration and social security | 45 | €17 | €90 | +€73 | +415% |
| Taxes | 450/3 | €17 | €90 | +€73 | +415% |
| Other amounts payable | 47/48 | €168,597 | €168,597 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,847 | €56,189 | +€47,342 | +535% |
| Other operating charges | 640/8 | €553 | €635 | +€83 | +14.9% |
| Gross operating margin | 9900 | €9,790 | €58,719 | +€48,929 | +500% |
| Operating profit (loss) | 9901 | €390 | €1,894 | +€1,504 | +386% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €865 | +€865 | |
| Recurring financial charges | 65 | - | €865 | +€865 | |
| Profit (loss) for the period before taxes | 9903 | €390 | €1,029 | +€640 | +164% |
| Income taxes | 67/77 | €17 | €90 | +€73 | +415% |
| Profit (loss) for the period | 9904 | €372 | €939 | +€567 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €372 | €939 | +€567 | +152% |
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 16 October 2026 via checked.be.