CUMI BUILDING: 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.
CUMI BUILDING
Largest movements
- Receivables within one year +€19,522
up €19,522 (+92.0%), from €21,209 to €40,731
of which Trade receivables: +€21,545
- Tangible fixed assets -€10,047
down €10,047 (-29.5%), from €34,049 to €24,001
- Cash -€3,172
down €3,172 (-23.7%), from €13,405 to €10,233
mainly Receivables within one year (-€19,522) and Current portion of long-term debt (-€8,471)
- Deferred charges and accrued income -€2,387
no longer reported in 2025 (was €2,387)
- Current portion of long-term debt -€8,471
down €8,471 (-28.6%), from €29,638 to €21,167
- Profit (loss) carried forward +€7,044
up €7,044 (+27.2%), from €25,928 to €32,972
- Trade debts +€6,707
up €6,707 (+97.1%), from €6,908 to €13,615
of which Suppliers: +€8,556
- Tax, wage and social debts -€1,364
down €1,364 (-38.2%), from €3,576 to €2,211
- Purchases and services +€42,964
up €42,964 (+29.4%), from €146,021 to €188,985
- Turnover +€37,954
up €37,954 (+22.3%), from €169,827 to €207,781
- Gross operating margin -€6,714
down €6,714 (-28.2%), from €23,806 to €17,092
- Taxes -€3,576
no longer reported in 2025 (was €3,576)
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 | €71,050 | €74,966 | +€3,916 | +5.5% |
| Fixed assets | 21/28 | €34,049 | €24,001 | -€10,047 | -29.5% |
| Tangible fixed assets | 22/27 | €34,049 | €24,001 | -€10,047 | -29.5% |
| Leasing and similar rights | 25 | €34,049 | €24,001 | -€10,047 | -29.5% |
| Current assets | 29/58 | €37,001 | €50,964 | +€13,963 | +37.7% |
| Amounts receivable within one year | 40/41 | €21,209 | €40,731 | +€19,522 | +92.0% |
| Trade receivables | 40 | €7,572 | €29,118 | +€21,545 | +285% |
| Other amounts receivable | 41 | €13,637 | €11,614 | -€2,023 | -14.8% |
| Cash at bank and in hand | 54/58 | €13,405 | €10,233 | -€3,172 | -23.7% |
| Deferred charges and accrued income | 490/1 | €2,387 | - | -€2,387 | |
| Total equity and liabilities | 10/49 | €71,050 | €74,966 | +€3,916 | +5.5% |
| Equity | 10/15 | €30,928 | €37,972 | +€7,044 | +22.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,928 | €32,972 | +€7,044 | +27.2% |
| Amounts payable | 17/49 | €40,122 | €36,993 | -€3,128 | -7.8% |
| Amounts payable within one year | 42/48 | €40,122 | €36,993 | -€3,128 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €29,638 | €21,167 | -€8,471 | -28.6% |
| Trade debts | 44 | €6,908 | €13,615 | +€6,707 | +97.1% |
| Suppliers | 440/4 | €5,059 | €13,615 | +€8,556 | +169% |
| Bills of exchange payable | 441 | €1,849 | - | -€1,849 | |
| Taxes, remuneration and social security | 45 | €3,576 | €2,211 | -€1,364 | -38.2% |
| Taxes | 450/3 | €3,576 | €2,211 | -€1,364 | -38.2% |
| Turnover | 70 | €169,827 | €207,781 | +€37,954 | +22.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,021 | €188,985 | +€42,964 | +29.4% |
| Remuneration, social security and pensions | 62 | €421 | - | -€421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,047 | €10,047 | = | 0.0% |
| Gross operating margin | 9900 | €23,806 | €17,092 | -€6,714 | -28.2% |
| Operating profit (loss) | 9901 | €13,338 | €7,044 | -€6,293 | -47.2% |
| Financial income | 75/76B | €1,288 | - | -€1,288 | |
| Recurring financial income | 75 | €1,288 | - | -€1,288 | |
| Financial charges | 65/66B | €94 | - | -€94 | |
| Recurring financial charges | 65 | €94 | - | -€94 | |
| Profit (loss) for the period before taxes | 9903 | €14,532 | €7,044 | -€7,487 | -51.5% |
| Income taxes | 67/77 | €3,576 | - | -€3,576 | |
| Profit (loss) for the period | 9904 | €10,956 | €7,044 | -€3,912 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,956 | €7,044 | -€3,912 | -35.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.