CUMA Le Botheyroy: 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 Le Botheyroy
Largest movements
- Tangible fixed assets -€19,000
down €19,000 (-50.0%), from €38,000 to €19,000
- Receivables within one year -€6,241
down €6,241 (-11.9%), from €52,546 to €46,306
of which Trade receivables: -€6,420
- Debts after one year -€19,000
no longer reported in 2025 (was €19,000)
- Investment grants -€5,700
down €5,700 (-50.0%), from €11,400 to €5,700
- Trade debts -€1,714
down €1,714 (-28.6%), from €5,997 to €4,283
- Other debts +€1,000
up €1,000 (+2.7%), from €36,651 to €37,651
- Depreciation -€3,362
down €3,362 (-15.0%), from €22,362 to €19,000
- Gross operating margin -€2,501
down €2,501 (-13.8%), from €18,084 to €15,583
- Financial charges +€495
up €495 (+57.7%), from €857 to €1,352
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 | €94,743 | €69,593 | -€25,150 | -26.5% |
| Fixed assets | 21/28 | €38,000 | €19,000 | -€19,000 | -50.0% |
| Tangible fixed assets | 22/27 | €38,000 | €19,000 | -€19,000 | -50.0% |
| Plant, machinery and equipment | 23 | €38,000 | €19,000 | -€19,000 | -50.0% |
| Current assets | 29/58 | €56,743 | €50,593 | -€6,150 | -10.8% |
| Amounts receivable within one year | 40/41 | €52,546 | €46,306 | -€6,241 | -11.9% |
| Trade receivables | 40 | €51,552 | €45,131 | -€6,420 | -12.5% |
| Other amounts receivable | 41 | €995 | €1,175 | +€180 | +18.1% |
| Cash at bank and in hand | 54/58 | €4,050 | €3,747 | -€303 | -7.5% |
| Deferred charges and accrued income | 490/1 | €146 | €540 | +€394 | +269% |
| Total equity and liabilities | 10/49 | €94,743 | €69,593 | -€25,150 | -26.5% |
| Equity | 10/15 | €12,599 | €7,258 | -€5,342 | -42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €413 | €413 | = | 0.0% |
| Non-distributable reserves | 130/1 | €413 | €413 | = | 0.0% |
| Reserves not available under the articles | 1311 | €413 | €413 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,413 | -€5,055 | +€358 | +6.6% |
| Investment grants | 15 | €11,400 | €5,700 | -€5,700 | -50.0% |
| Amounts payable | 17/49 | €82,143 | €62,335 | -€19,808 | -24.1% |
| Amounts payable after more than one year | 17 | €19,000 | - | -€19,000 | |
| Financial debts | 170/4 | €19,000 | - | -€19,000 | |
| Amounts payable within one year | 42/48 | €63,143 | €62,250 | -€893 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €19,000 | €19,000 | = | 0.0% |
| Trade debts | 44 | €5,997 | €4,283 | -€1,714 | -28.6% |
| Suppliers | 440/4 | €5,997 | €4,283 | -€1,714 | -28.6% |
| Taxes, remuneration and social security | 45 | €1,495 | €1,316 | -€179 | -12.0% |
| Taxes | 450/3 | €495 | €316 | -€179 | -36.2% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €36,651 | €37,651 | +€1,000 | +2.7% |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,362 | €19,000 | -€3,362 | -15.0% |
| Other operating charges | 640/8 | €403 | €438 | +€35 | +8.6% |
| Gross operating margin | 9900 | €18,084 | €15,583 | -€2,501 | -13.8% |
| Operating profit (loss) | 9901 | -€4,681 | -€3,855 | +€826 | +17.6% |
| Financial income | 75/76B | €5,700 | €5,700 | = | 0.0% |
| Recurring financial income | 75 | €5,700 | €5,700 | = | 0.0% |
| Financial charges | 65/66B | €857 | €1,352 | +€495 | +57.7% |
| Recurring financial charges | 65 | €857 | €1,352 | +€495 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | €162 | €493 | +€331 | +205% |
| Income taxes | 67/77 | €43 | €134 | +€91 | +212% |
| Profit (loss) for the period | 9904 | €118 | €358 | +€240 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €118 | €358 | +€240 | +203% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.