BIZ PUMPY HOLDING: 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.
BIZ PUMPY HOLDING
Largest movements
- Receivables within one year -€1.4m
down €1.4m (-80.5%), from €1.7m to €337,376
of which Trade receivables: -€1.7m
- Debts after one year -€1.8m
down €1.8m (-57.0%), from €3.2m to €1.4m
of which Financial debts: -€1.9m
- Tax, wage and social debts +€454,946
up €454,946 (+850%), from €53,533 to €508,479
- Other debts -€300,000
down €300,000 (-100%), from €300,000 to €0
- Profit (loss) carried forward +€293,026
up €293,026 (+71.8%), from €408,244 to €701,271
- Financial income -€1.1m
down €1.1m (-71.4%), from €1.5m to €429,528
- Gross operating margin -€58,500
down €58,500 (-24.7%), from €237,008 to €178,508
- Taxes -€43,224
down €43,224 (-80.7%), from €53,533 to €10,309
- Financial charges -€5,787
down €5,787 (-15.9%), from €36,411 to €30,624
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 | €5,788,824 | €4,367,011 | -€1.4m | -24.6% |
| Formation expenses | 20 | - | €27,874 | +€27,874 | |
| Fixed assets | 21/28 | €4,028,134 | €4,000,260 | -€27,874 | -0.7% |
| Intangible fixed assets | 21 | €27,874 | - | -€27,874 | |
| Financial fixed assets | 28 | €4,000,260 | €4,000,260 | = | 0.0% |
| Current assets | 29/58 | €1,760,690 | €338,876 | -€1.4m | -80.8% |
| Amounts receivable within one year | 40/41 | €1,726,743 | €337,376 | -€1.4m | -80.5% |
| Trade receivables | 40 | €1,705,798 | €0 | -€1.7m | -100% |
| Other amounts receivable | 41 | €20,945 | €337,376 | +€316,431 | +1,511% |
| Cash at bank and in hand | 54/58 | €33,947 | €1,500 | -€32,446 | -95.6% |
| Total equity and liabilities | 10/49 | €5,788,824 | €4,367,011 | -€1.4m | -24.6% |
| Equity | 10/15 | €1,909,744 | €2,202,771 | +€293,026 | +15.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €1,500,000 | €1,500,000 | = | 0.0% |
| Distributable reserves | 133 | €1,500,000 | €1,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408,244 | €701,271 | +€293,026 | +71.8% |
| Amounts payable | 17/49 | €3,879,080 | €2,164,240 | -€1.7m | -44.2% |
| Amounts payable after more than one year | 17 | €3,155,026 | €1,356,468 | -€1.8m | -57.0% |
| Financial debts | 170/4 | €3,155,026 | €1,228,218 | -€1.9m | -61.1% |
| Other amounts payable | 178/9 | - | €128,250 | +€128,250 | |
| Amounts payable within one year | 42/48 | €724,054 | €807,772 | +€83,718 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €352,514 | €298,203 | -€54,311 | -15.4% |
| Trade debts | 44 | €18,007 | €1,090 | -€16,917 | -93.9% |
| Suppliers | 440/4 | €18,007 | €1,090 | -€16,917 | -93.9% |
| Taxes, remuneration and social security | 45 | €53,533 | €508,479 | +€454,946 | +850% |
| Taxes | 450/3 | €53,533 | €508,479 | +€454,946 | +850% |
| Other amounts payable | 47/48 | €300,000 | €0 | -€300,000 | -100% |
| Other operating charges | 640/8 | €3 | €1,900 | +€1,897 | +55,618% |
| Non-recurring operating charges | 66A | - | €272,176 | +€272,176 | |
| Gross operating margin | 9900 | €237,008 | €178,508 | -€58,500 | -24.7% |
| Operating profit (loss) | 9901 | €237,004 | -€95,568 | -€332,572 | |
| Financial income | 75/76B | €1,500,000 | €429,528 | -€1.1m | -71.4% |
| Recurring financial income | 75 | €1,500,000 | €429,528 | -€1.1m | -71.4% |
| Financial charges | 65/66B | €36,411 | €30,624 | -€5,787 | -15.9% |
| Recurring financial charges | 65 | €36,411 | €30,624 | -€5,787 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €1,700,593 | €303,336 | -€1.4m | -82.2% |
| Income taxes | 67/77 | €53,533 | €10,309 | -€43,224 | -80.7% |
| Profit (loss) for the period | 9904 | €1,647,060 | €293,026 | -€1.4m | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,647,060 | €293,026 | -€1.4m | -82.2% |
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 24 October 2026 via checked.be.