BJORN CUMPS: 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.
BJORN CUMPS
Largest movements
- Current investments -€130,000
down €130,000 (-100%), from €130,000 to €0
- Cash +€36,811
up €36,811 (+82.7%), from €44,509 to €81,320
mainly Current investments (+€130,000) and Other debts (+€67,456)
- Receivables within one year -€4,915
down €4,915 (-90.5%), from €5,434 to €518
of which Other amounts receivable: -€4,745
- Reserves -€166,448
down €166,448 (-100%), from €166,448 to €0
- Other debts +€67,456
up €67,456 (+1,153%), from €5,850 to €73,306
- Trade debts -€2,104
down €2,104 (-93.0%), from €2,262 to €158
- Gross operating margin +€8,594
up €8,594 (+11.8%), from €72,629 to €81,223
- Taxes +€1,910
up €1,910 (+12.8%), from €14,883 to €16,793
- Financial income +€1,172
up €1,172 (+50.6%), from €2,317 to €3,489
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 | €189,072 | €88,928 | -€100,144 | -53.0% |
| Fixed assets | 21/28 | €5,789 | €4,903 | -€886 | -15.3% |
| Tangible fixed assets | 22/27 | €5,719 | €4,833 | -€886 | -15.5% |
| Plant, machinery and equipment | 23 | €1,392 | €1,217 | -€175 | -12.6% |
| Furniture and vehicles | 24 | €1,509 | €1,434 | -€74 | -4.9% |
| Other tangible fixed assets | 26 | €2,818 | €2,182 | -€636 | -22.6% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €183,283 | €84,025 | -€99,258 | -54.2% |
| Amounts receivable within one year | 40/41 | €5,434 | €518 | -€4,915 | -90.5% |
| Trade receivables | 40 | €668 | €498 | -€171 | -25.5% |
| Other amounts receivable | 41 | €4,765 | €20 | -€4,745 | -99.6% |
| Current investments | 50/53 | €130,000 | €0 | -€130,000 | -100% |
| Cash at bank and in hand | 54/58 | €44,509 | €81,320 | +€36,811 | +82.7% |
| Deferred charges and accrued income | 490/1 | €3,340 | €2,187 | -€1,153 | -34.5% |
| Total equity and liabilities | 10/49 | €189,072 | €88,928 | -€100,144 | -53.0% |
| Equity | 10/15 | €171,448 | €5,000 | -€166,448 | -97.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €166,448 | €0 | -€166,448 | -100% |
| Distributable reserves | 133 | €166,448 | €0 | -€166,448 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,624 | €83,928 | +€66,304 | +376% |
| Amounts payable within one year | 42/48 | €17,624 | €83,928 | +€66,304 | +376% |
| Trade debts | 44 | €2,262 | €158 | -€2,104 | -93.0% |
| Suppliers | 440/4 | €2,262 | €158 | -€2,104 | -93.0% |
| Taxes, remuneration and social security | 45 | €9,513 | €10,464 | +€952 | +10.0% |
| Taxes | 450/3 | €9,513 | €10,464 | +€952 | +10.0% |
| Other amounts payable | 47/48 | €5,850 | €73,306 | +€67,456 | +1,153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,468 | €1,817 | +€349 | +23.8% |
| Other operating charges | 640/8 | €812 | €837 | +€26 | +3.2% |
| Gross operating margin | 9900 | €72,629 | €81,223 | +€8,594 | +11.8% |
| Operating profit (loss) | 9901 | €70,350 | €78,569 | +€8,219 | +11.7% |
| Financial income | 75/76B | €2,317 | €3,489 | +€1,172 | +50.6% |
| Recurring financial income | 75 | €2,317 | €3,489 | +€1,172 | +50.6% |
| Financial charges | 65/66B | €1,315 | €597 | -€719 | -54.7% |
| Recurring financial charges | 65 | €1,315 | €597 | -€719 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €71,351 | €81,461 | +€10,110 | +14.2% |
| Income taxes | 67/77 | €14,883 | €16,793 | +€1,910 | +12.8% |
| Profit (loss) for the period | 9904 | €56,468 | €64,668 | +€8,201 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,468 | €64,668 | +€8,201 | +14.5% |
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 17 October 2026 via checked.be.