Cumeria: 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.
Cumeria
Largest movements
- Cash -€99,167
down €99,167 (-75.9%), from €130,715 to €31,548
mainly Contributions, distributions and other (-€152,476) and Trade debts (-€16,209)
- Receivables within one year -€57,050
down €57,050 (-77.3%), from €73,817 to €16,767
of which Trade receivables: -€62,050
- Reserves -€152,476
down €152,476 (-100%), from €152,476 to €0
- Other debts +€25,819
up €25,819 (+154%), from €16,744 to €42,563
- Trade debts -€16,209
down €16,209 (-98.4%), from €16,471 to €262
- Profit (loss) carried forward -€7,880
down €7,880, from €0 to -€7,880
- Tax, wage and social debts -€5,787
down €5,787 (-44.0%), from €13,148 to €7,361
of which Taxes: -€5,966
- Gross operating margin -€181,501
down €181,501 (-96.1%), from €188,788 to €7,287
- Taxes -€46,354
down €46,354 (-100%), from €46,354 to €0
- Financial income -€17,284
down €17,284 (-79.9%), from €21,629 to €4,345
- Financial charges +€8,496
up €8,496 (+84.7%), from €10,033 to €18,529
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 | €204,847 | €48,315 | -€156,533 | -76.4% |
| Fixed assets | 21/28 | €316 | €0 | -€316 | -100% |
| Tangible fixed assets | 22/27 | €316 | €0 | -€316 | -100% |
| Furniture and vehicles | 24 | €316 | €0 | -€316 | -100% |
| Current assets | 29/58 | €204,532 | €48,315 | -€156,217 | -76.4% |
| Amounts receivable within one year | 40/41 | €73,817 | €16,767 | -€57,050 | -77.3% |
| Trade receivables | 40 | €73,817 | €11,767 | -€62,050 | -84.1% |
| Other amounts receivable | 41 | €0 | €5,000 | +€5,000 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €130,715 | €31,548 | -€99,167 | -75.9% |
| Total equity and liabilities | 10/49 | €204,847 | €48,315 | -€156,533 | -76.4% |
| Equity | 10/15 | €157,476 | -€2,880 | -€160,356 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €152,476 | €0 | -€152,476 | -100% |
| Distributable reserves | 133 | €152,476 | €0 | -€152,476 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€7,880 | -€7,880 | |
| Amounts payable | 17/49 | €47,372 | €51,195 | +€3,823 | +8.1% |
| Amounts payable within one year | 42/48 | €46,363 | €50,186 | +€3,823 | +8.2% |
| Trade debts | 44 | €16,471 | €262 | -€16,209 | -98.4% |
| Suppliers | 440/4 | €16,471 | €262 | -€16,209 | -98.4% |
| Taxes, remuneration and social security | 45 | €13,148 | €7,361 | -€5,787 | -44.0% |
| Taxes | 450/3 | €10,410 | €4,444 | -€5,966 | -57.3% |
| Remuneration and social security | 454/9 | €2,738 | €2,917 | +€180 | +6.6% |
| Other amounts payable | 47/48 | €16,744 | €42,563 | +€25,819 | +154% |
| Accrued charges and deferred income | 492/3 | €1,008 | €1,008 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €903 | €316 | -€587 | -65.0% |
| Other operating charges | 640/8 | €651 | €667 | +€16 | +2.5% |
| Gross operating margin | 9900 | €188,788 | €7,287 | -€181,501 | -96.1% |
| Operating profit (loss) | 9901 | €187,234 | €6,304 | -€180,930 | -96.6% |
| Financial income | 75/76B | €21,629 | €4,345 | -€17,284 | -79.9% |
| Recurring financial income | 75 | €21,629 | €4,345 | -€17,284 | -79.9% |
| Financial charges | 65/66B | €10,033 | €18,529 | +€8,496 | +84.7% |
| Recurring financial charges | 65 | €10,033 | €18,529 | +€8,496 | +84.7% |
| Profit (loss) for the period before taxes | 9903 | €198,829 | -€7,880 | -€206,709 | |
| Income taxes | 67/77 | €46,354 | €0 | -€46,354 | -100% |
| Profit (loss) for the period | 9904 | €152,476 | -€7,880 | -€160,356 | |
| Profit (loss) for the period to be appropriated | 9905 | €152,476 | -€7,880 | -€160,356 |
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 1 November 2026 via checked.be.