CUMULUS RAINWEAR: what changed
CUMULUS RAINWEAR
Largest movements
- Stocks and contracts +€8,547
up €8,547 (+27.4%), from €31,238 to €39,785
- Receivables within one year -€6,083
down €6,083 (-83.5%), from €7,284 to €1,201
- Intangible fixed assets -€5,173
down €5,173 (-27.4%), from €18,862 to €13,689
- Cash -€4,488
down €4,488 (-77.5%), from €5,789 to €1,302
mainly Debts after one year (-€9,073) and Stocks and contracts (-€8,547)
- Debts after one year -€9,073
down €9,073 (-85.5%), from €10,616 to €1,543
- Profit (loss) carried forward +€733
up €733 (+13.0%), from -€5,619 to -€4,886
- Gross operating margin -€3,307
down €3,307 (-29.7%), from €11,150 to €7,843
- Depreciation -€705
down €705 (-11.4%), from €6,183 to €5,478
- Financial charges -€400
down €400 (-24.5%), from €1,633 to €1,233
- Other operating charges +€400
new in 2025: €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,847 | €56,345 | -€7,502 | -11.7% |
| Fixed assets | 21/28 | €19,535 | €14,057 | -€5,478 | -28.0% |
| Intangible fixed assets | 21 | €18,862 | €13,689 | -€5,173 | -27.4% |
| Tangible fixed assets | 22/27 | €673 | €368 | -€305 | -45.3% |
| Plant, machinery and equipment | 23 | €313 | €181 | -€132 | -42.3% |
| Furniture and vehicles | 24 | €360 | €187 | -€173 | -48.0% |
| Current assets | 29/58 | €44,312 | €42,288 | -€2,024 | -4.6% |
| Stocks and contracts in progress | 3 | €31,238 | €39,785 | +€8,547 | +27.4% |
| Stocks | 30/36 | €31,238 | €39,785 | +€8,547 | +27.4% |
| Amounts receivable within one year | 40/41 | €7,284 | €1,201 | -€6,083 | -83.5% |
| Trade receivables | 40 | €7,284 | €1,201 | -€6,083 | -83.5% |
| Cash at bank and in hand | 54/58 | €5,789 | €1,302 | -€4,488 | -77.5% |
| Total equity and liabilities | 10/49 | €63,847 | €56,345 | -€7,502 | -11.7% |
| Equity | 10/15 | €19,381 | €20,114 | +€733 | +3.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,619 | -€4,886 | +€733 | +13.0% |
| Amounts payable | 17/49 | €44,465 | €36,231 | -€8,234 | -18.5% |
| Amounts payable after more than one year | 17 | €10,616 | €1,543 | -€9,073 | -85.5% |
| Financial debts | 170/4 | €10,616 | €1,543 | -€9,073 | -85.5% |
| Amounts payable within one year | 42/48 | €33,849 | €34,688 | +€839 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €8,763 | €9,073 | +€310 | +3.5% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €428 | €445 | +€17 | +4.0% |
| Suppliers | 440/4 | €428 | €445 | +€17 | +4.0% |
| Taxes, remuneration and social security | 45 | €86 | €161 | +€75 | +86.9% |
| Taxes | 450/3 | €86 | €161 | +€75 | +86.9% |
| Other amounts payable | 47/48 | €24,570 | €25,009 | +€439 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,183 | €5,478 | -€705 | -11.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €11,150 | €7,843 | -€3,307 | -29.7% |
| Operating profit (loss) | 9901 | €4,967 | €1,965 | -€3,002 | -60.4% |
| Financial income | 75/76B | €5 | €1 | -€4 | -88.4% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -88.4% |
| Financial charges | 65/66B | €1,633 | €1,233 | -€400 | -24.5% |
| Recurring financial charges | 65 | €1,633 | €1,233 | -€400 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €3,339 | €733 | -€2,607 | -78.1% |
| Profit (loss) for the period | 9904 | €3,339 | €733 | -€2,607 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,339 | €733 | -€2,607 | -78.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.