BUM GROUP: 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.
BUM GROUP
Largest movements
- Stocks and contracts +€665,222
up €665,222 (+204.3%), from €325,549 to €990,771
- Cash +€14,295
up €14,295 (+302.9%), from €4,720 to €19,014
mainly Short-term financial debts (+€624,604) and Other debts (+€58,000)
- Short-term financial debts +€624,604
up €624,604 (+2082.0%), from €30,000 to €654,604
- Other debts +€58,000
up €58,000 (+19.7%), from €294,000 to €352,000
- Financial income -€3,159
down €3,159 (-99.9%), from €3,161 to €2
- Other operating charges +€799
new in 2025: €799
- Financial charges -€567
down €567 (-80.9%), from €700 to €134
- Gross operating margin -€472
down €472 (-740.0%), from -€64 to -€536
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.
Cash bridge derived
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 | €333,302 | €1,017,698 | +€684,396 | +205.3% |
| Current assets | 29/58 | €333,302 | €1,017,698 | +€684,396 | +205.3% |
| Stocks and contracts in progress | 3 | €325,549 | €990,771 | +€665,222 | +204.3% |
| Stocks | 30/36 | €325,549 | €990,771 | +€665,222 | +204.3% |
| Amounts receivable within one year | 40/41 | €3,033 | €7,913 | +€4,880 | +160.9% |
| Other amounts receivable | 41 | €3,033 | €7,913 | +€4,880 | +160.9% |
| Cash at bank and in hand | 54/58 | €4,720 | €19,014 | +€14,295 | +302.9% |
| Total equity and liabilities | 10/49 | €333,302 | €1,017,698 | +€684,396 | +205.3% |
| Equity | 10/15 | €8,119 | €6,652 | -€1,467 | -18.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119 | -€1,348 | -€1,467 | |
| Amounts payable | 17/49 | €325,184 | €1,011,046 | +€685,863 | +210.9% |
| Amounts payable within one year | 42/48 | €325,184 | €1,009,845 | +€684,661 | +210.5% |
| Financial debts | 43 | €30,000 | €654,604 | +€624,604 | +2082.0% |
| Credit institutions | 430/8 | €30,000 | €654,604 | +€624,604 | +2082.0% |
| Trade debts | 44 | €241 | €2,298 | +€2,057 | +852.7% |
| Suppliers | 440/4 | €241 | €2,298 | +€2,057 | +852.7% |
| Taxes, remuneration and social security | 45 | €942 | €942 | = | 0.0% |
| Taxes | 450/3 | €942 | €942 | = | 0.0% |
| Other amounts payable | 47/48 | €294,000 | €352,000 | +€58,000 | +19.7% |
| Accrued charges and deferred income | 492/3 | - | €1,202 | +€1,202 | |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | -€64 | -€536 | -€472 | -740.0% |
| Operating profit (loss) | 9901 | -€64 | -€1,335 | -€1,272 | -1992.9% |
| Financial income | 75/76B | €3,161 | €2 | -€3,159 | -99.9% |
| Recurring financial income | 75 | €3,161 | €2 | -€3,159 | -99.9% |
| Financial charges | 65/66B | €700 | €134 | -€567 | -80.9% |
| Recurring financial charges | 65 | €700 | €134 | -€567 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €2,397 | -€1,467 | -€3,864 | |
| Profit (loss) for the period | 9904 | €2,397 | -€1,467 | -€3,864 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,397 | -€1,467 | -€3,864 |
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 12 October 2026 via checked.be.