/usr/share/GNUstep/gnumeric.app/gnumeric is in gworkspace-apps-wrappers 0.9.4-1build1.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 | #!/bin/sh
APP=gnumeric
if [ $# -eq 2 ] ; then
$APP "$2" &
else
$APP &
fi
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