CUMA EIBERTINGEN: what changed
Two fiscal 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 EIBERTINGEN
Largest movements
- Cash -€99,771
down €99,771 (-40.7%), from €245,316 to €145,545
mainly Debts after one year (-€99,721) and Tax, wage and social debts (-€39,463)
- Tangible fixed assets -€47,114
down €47,114 (-17.2%), from €274,599 to €227,485
of which Plant, machinery and equipment: -€35,444
- Receivables within one year -€10,088
down €10,088 (-45.6%), from €22,137 to €12,049
of which Trade receivables: -€15,650
- Debts after one year -€99,721
down €99,721 (-35.5%), from €280,719 to €180,998
- Tax, wage and social debts -€39,463
down €39,463 (-100.0%), from €39,463 to €0
- Trade debts -€24,385
down €24,385 (-74.3%), from €32,810 to €8,425
- Reserves +€13,548
up €13,548 (+8.5%), from €159,252 to €172,799
- Gross operating margin -€79,615
down €79,615 (-55.6%), from €143,096 to €63,481
- Taxes -€26,827
down €26,827 (-80.9%), from €33,143 to €6,316
- Depreciation +€2,386
up €2,386 (+5.3%), from €44,729 to €47,114
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.
Cash bridge derived
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 | €543,236 | €389,467 | -€153,769 | -28.3% |
| Fixed assets | 21/28 | €274,599 | €227,485 | -€47,114 | -17.2% |
| Tangible fixed assets | 22/27 | €274,599 | €227,485 | -€47,114 | -17.2% |
| Land and buildings | 22 | €69,051 | €59,831 | -€9,220 | -13.4% |
| Plant, machinery and equipment | 23 | €202,034 | €166,590 | -€35,444 | -17.5% |
| Furniture and vehicles | 24 | €3,514 | €1,064 | -€2,450 | -69.7% |
| Current assets | 29/58 | €268,636 | €161,981 | -€106,655 | -39.7% |
| Stocks and contracts in progress | 3 | €252 | €2,478 | +€2,226 | +884.3% |
| Stocks | 30/36 | €252 | €2,478 | +€2,226 | +884.3% |
| Amounts receivable within one year | 40/41 | €22,137 | €12,049 | -€10,088 | -45.6% |
| Trade receivables | 40 | €22,137 | €6,487 | -€15,650 | -70.7% |
| Other amounts receivable | 41 | - | €5,562 | +€5,562 | |
| Current investments | 50/53 | €22 | €1 | -€21 | -96.3% |
| Cash at bank and in hand | 54/58 | €245,316 | €145,545 | -€99,771 | -40.7% |
| Deferred charges and accrued income | 490/1 | €909 | €1,908 | +€999 | +109.9% |
| Total equity and liabilities | 10/49 | €543,236 | €389,467 | -€153,769 | -28.3% |
| Equity | 10/15 | €190,180 | €199,981 | +€9,801 | +5.2% |
| Contributions | 10/11 | €10,100 | €10,100 | = | 0.0% |
| Reserves | 13 | €159,252 | €172,799 | +€13,548 | +8.5% |
| Distributable reserves | 133 | €159,252 | €172,799 | +€13,548 | +8.5% |
| Investment grants | 15 | €20,829 | €17,082 | -€3,747 | -18.0% |
| Amounts payable | 17/49 | €353,055 | €189,486 | -€163,570 | -46.3% |
| Amounts payable after more than one year | 17 | €280,719 | €180,998 | -€99,721 | -35.5% |
| Other amounts payable | 178/9 | €280,719 | €180,998 | -€99,721 | -35.5% |
| Amounts payable within one year | 42/48 | €72,273 | €8,425 | -€63,848 | -88.3% |
| Trade debts | 44 | €32,810 | €8,425 | -€24,385 | -74.3% |
| Suppliers | 440/4 | €32,810 | €8,425 | -€24,385 | -74.3% |
| Taxes, remuneration and social security | 45 | €39,463 | €0 | -€39,463 | -100.0% |
| Taxes | 450/3 | €39,463 | €0 | -€39,463 | -100.0% |
| Accrued charges and deferred income | 492/3 | €63 | €63 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,729 | €47,114 | +€2,386 | +5.3% |
| Other operating charges | 640/8 | €586 | €594 | +€8 | +1.3% |
| Gross operating margin | 9900 | €143,096 | €63,481 | -€79,615 | -55.6% |
| Operating profit (loss) | 9901 | €97,781 | €15,773 | -€82,008 | -83.9% |
| Financial income | 75/76B | €3,982 | €4,354 | +€372 | +9.4% |
| Recurring financial income | 75 | €3,982 | €4,354 | +€372 | +9.4% |
| Financial charges | 65/66B | €264 | €264 | +€0 | 0.0% |
| Recurring financial charges | 65 | €264 | €264 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €101,499 | €19,863 | -€81,636 | -80.4% |
| Income taxes | 67/77 | €33,143 | €6,316 | -€26,827 | -80.9% |
| Profit (loss) for the period | 9904 | €68,356 | €13,548 | -€54,809 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,356 | €13,548 | -€54,809 | -80.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.