BENZINESTATION KUMPEN: 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.
BENZINESTATION KUMPEN
Largest movements
- Receivables within one year -€104,477
down €104,477 (-31.7%), from €329,755 to €225,278
of which Other amounts receivable: -€96,821
- Cash -€21,623
down €21,623 (-8.8%), from €246,331 to €224,708
mainly Contributions, distributions and other (-€73,107) and Net result for the year (-€67,866)
- Tangible fixed assets +€13,008
up €13,008 (+14.1%), from €92,255 to €105,263
of which Furniture and vehicles: +€19,721
- Reserves -€160,690
down €160,690 (-24.9%), from €646,050 to €485,361
of which Distributable reserves: -€159,739
- Other debts +€68,355
new in 2025: €68,355
- Trade debts -€28,062
down €28,062 (-10.0%), from €281,387 to €253,325
- Profit (loss) carried forward +€19,717
up €19,717, from -€19,717 to €0
- Current portion of long-term debt -€11,435
down €11,435 (-65.6%), from €17,430 to €5,996
- Gross operating margin -€55,942
down €55,942 (-19.1%), from €293,162 to €237,220
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 | €991,308 | €878,687 | -€112,621 | -11.4% |
| Fixed assets | 21/28 | €92,255 | €105,263 | +€13,008 | +14.1% |
| Tangible fixed assets | 22/27 | €92,255 | €105,263 | +€13,008 | +14.1% |
| Land and buildings | 22 | €31,272 | €25,595 | -€5,677 | -18.2% |
| Plant, machinery and equipment | 23 | €2,420 | €1,384 | -€1,035 | -42.8% |
| Furniture and vehicles | 24 | €58,563 | €78,284 | +€19,721 | +33.7% |
| Current assets | 29/58 | €899,053 | €773,424 | -€125,629 | -14.0% |
| Stocks and contracts in progress | 3 | €273,756 | €275,483 | +€1,728 | +0.6% |
| Stocks | 30/36 | €273,756 | €275,483 | +€1,728 | +0.6% |
| Amounts receivable within one year | 40/41 | €329,755 | €225,278 | -€104,477 | -31.7% |
| Trade receivables | 40 | €47,685 | €40,029 | -€7,656 | -16.1% |
| Other amounts receivable | 41 | €282,070 | €185,249 | -€96,821 | -34.3% |
| Cash at bank and in hand | 54/58 | €246,331 | €224,708 | -€21,623 | -8.8% |
| Deferred charges and accrued income | 490/1 | €49,211 | €47,955 | -€1,256 | -2.6% |
| Total equity and liabilities | 10/49 | €991,308 | €878,687 | -€112,621 | -11.4% |
| Equity | 10/15 | €644,934 | €503,961 | -€140,973 | -21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €646,050 | €485,361 | -€160,690 | -24.9% |
| Tax-exempt reserves | 132 | €1,091 | €141 | -€950 | -87.1% |
| Distributable reserves | 133 | €644,960 | €485,220 | -€159,739 | -24.8% |
| Profit (loss) carried forward | 14 | -€19,717 | €0 | +€19,717 | |
| Provisions and deferred taxes | 16 | €364 | €47 | -€317 | -87.1% |
| Deferred taxes | 168 | €364 | €47 | -€317 | -87.1% |
| Amounts payable | 17/49 | €346,011 | €374,679 | +€28,669 | +8.3% |
| Amounts payable after more than one year | 17 | €3,846 | €0 | -€3,846 | -100% |
| Financial debts | 170/4 | €3,846 | €0 | -€3,846 | -100% |
| Amounts payable within one year | 42/48 | €335,989 | €368,820 | +€32,832 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €17,430 | €5,996 | -€11,435 | -65.6% |
| Trade debts | 44 | €281,387 | €253,325 | -€28,062 | -10.0% |
| Suppliers | 440/4 | €281,387 | €253,325 | -€28,062 | -10.0% |
| Taxes, remuneration and social security | 45 | €37,171 | €41,144 | +€3,973 | +10.7% |
| Taxes | 450/3 | €345 | €6,163 | +€5,818 | +1,686% |
| Remuneration and social security | 454/9 | €36,826 | €34,981 | -€1,845 | -5.0% |
| Other amounts payable | 47/48 | - | €68,355 | +€68,355 | |
| Accrued charges and deferred income | 492/3 | €6,176 | €5,859 | -€317 | -5.1% |
| Non-recurring operating income | 76A | - | €8,869 | +€8,869 | |
| Remuneration, social security and pensions | 62 | €252,129 | €249,903 | -€2,226 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,357 | €50,280 | +€923 | +1.9% |
| Other operating charges | 640/8 | €5,097 | €4,486 | -€612 | -12.0% |
| Gross operating margin | 9900 | €293,162 | €237,220 | -€55,942 | -19.1% |
| Operating profit (loss) | 9901 | -€13,421 | -€67,448 | -€54,027 | -403% |
| Financial income | 75/76B | €5,685 | €4,560 | -€1,125 | -19.8% |
| Recurring financial income | 75 | €5,685 | €4,560 | -€1,125 | -19.8% |
| Financial charges | 65/66B | €5,036 | €4,220 | -€816 | -16.2% |
| Recurring financial charges | 65 | €5,036 | €4,220 | -€816 | -16.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€12,772 | -€67,107 | -€54,336 | -425% |
| Transfer from deferred taxes | 780 | €317 | €317 | = | 0.0% |
| Income taxes | 67/77 | €3,536 | €1,075 | -€2,460 | -69.6% |
| Profit (loss) for the period | 9904 | -€15,991 | -€67,866 | -€51,875 | -324% |
| Transfer from tax-exempt reserves | 789 | €950 | €950 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,040 | -€66,916 | -€51,875 | -345% |
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.