CUMA TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€16,635
new in 2025: €16,635
- Receivables within one year -€10,242
down €10,242 (-32.0%), from €32,050 to €21,808
of which Trade receivables: -€14,056
- Cash +€6,237
up €6,237 (+335.0%), from €1,862 to €8,099
mainly Depreciation (+€10,318) and Receivables within one year (+€10,242)
- Deferred charges and accrued income -€4,550
no longer reported in 2025 (was €4,550)
- Financial fixed assets -€4,547
down €4,547 (-22.0%), from €20,647 to €16,100
- Short-term financial debts +€7,884
up €7,884 (+78842.0%), from €10 to €7,894
- Trade debts -€7,291
down €7,291 (-48.6%), from €15,000 to €7,709
- Profit (loss) carried forward +€6,206
up €6,206 (+48.3%), from €12,844 to €19,050
- Tax, wage and social debts -€3,267
down €3,267 (-25.8%), from €12,655 to €9,388
- Gross operating margin -€21,074
down €21,074 (-45.1%), from €46,705 to €25,631
- Depreciation +€5,115
up €5,115 (+98.3%), from €5,203 to €10,318
- Taxes +€3,459
new in 2025: €3,459
- Other operating charges -€588
down €588 (-10.1%), from €5,842 to €5,254
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.
Cash bridge derived
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 | €59,109 | €62,642 | +€3,533 | +6.0% |
| Fixed assets | 21/28 | €20,647 | €32,735 | +€12,088 | +58.5% |
| Tangible fixed assets | 22/27 | - | €16,635 | +€16,635 | |
| Furniture and vehicles | 24 | - | €16,635 | +€16,635 | |
| Financial fixed assets | 28 | €20,647 | €16,100 | -€4,547 | -22.0% |
| Current assets | 29/58 | €38,462 | €29,907 | -€8,555 | -22.2% |
| Amounts receivable within one year | 40/41 | €32,050 | €21,808 | -€10,242 | -32.0% |
| Trade receivables | 40 | €14,056 | - | -€14,056 | |
| Other amounts receivable | 41 | €17,994 | €21,808 | +€3,814 | +21.2% |
| Cash at bank and in hand | 54/58 | €1,862 | €8,099 | +€6,237 | +335.0% |
| Deferred charges and accrued income | 490/1 | €4,550 | - | -€4,550 | |
| Total equity and liabilities | 10/49 | €59,109 | €62,642 | +€3,533 | +6.0% |
| Equity | 10/15 | €31,444 | €37,650 | +€6,206 | +19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,844 | €19,050 | +€6,206 | +48.3% |
| Amounts payable | 17/49 | €27,665 | €24,992 | -€2,673 | -9.7% |
| Amounts payable within one year | 42/48 | €27,665 | €24,992 | -€2,673 | -9.7% |
| Financial debts | 43 | €10 | €7,894 | +€7,884 | +78842.0% |
| Credit institutions | 430/8 | €10 | €7,894 | +€7,884 | +78842.0% |
| Trade debts | 44 | €15,000 | €7,709 | -€7,291 | -48.6% |
| Suppliers | 440/4 | €15,000 | €7,709 | -€7,291 | -48.6% |
| Taxes, remuneration and social security | 45 | €12,655 | €9,388 | -€3,267 | -25.8% |
| Taxes | 450/3 | €12,655 | €9,388 | -€3,267 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,203 | €10,318 | +€5,115 | +98.3% |
| Other operating charges | 640/8 | €5,842 | €5,254 | -€588 | -10.1% |
| Gross operating margin | 9900 | €46,705 | €25,631 | -€21,074 | -45.1% |
| Operating profit (loss) | 9901 | €35,660 | €10,059 | -€25,601 | -71.8% |
| Financial charges | 65/66B | €305 | €393 | +€88 | +29.0% |
| Recurring financial charges | 65 | €305 | €393 | +€88 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €35,355 | €9,665 | -€25,690 | -72.7% |
| Income taxes | 67/77 | - | €3,459 | +€3,459 | |
| Profit (loss) for the period | 9904 | €35,355 | €6,206 | -€29,149 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,355 | €6,206 | -€29,149 | -82.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.