BUMAHAY: what changed
Two fiscal 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.
BUMAHAY
Largest movements
- Tangible fixed assets -€1,006
down €1,006 (-72.2%), from €1,393 to €387
- Deferred charges and accrued income -€934
down €934 (-31.4%), from €2,971 to €2,037
- Cash +€178
up €178 (+25.8%), from €689 to €867
mainly Net result for the year (+€8,859) and Depreciation (+€1,006)
- Other debts -€11,000
down €11,000 (-15.5%), from €70,907 to €59,907
- Profit (loss) carried forward +€8,859
up €8,859 (+10.2%), from -€86,630 to -€77,771
- Accrued charges and deferred income +€407
up €407 (+1356.7%), from €30 to €437
- Gross operating margin -€578
down €578 (-5.2%), from €11,098 to €10,520
- Financial charges -€426
down €426 (-39.4%), from €1,081 to €655
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €6,863 | €5,101 | -€1,762 | -25.7% |
| Fixed assets | 21/28 | €3,203 | €2,197 | -€1,006 | -31.4% |
| Tangible fixed assets | 22/27 | €1,393 | €387 | -€1,006 | -72.2% |
| Plant, machinery and equipment | 23 | €1,393 | €387 | -€1,006 | -72.2% |
| Financial fixed assets | 28 | €1,810 | €1,810 | = | 0.0% |
| Current assets | 29/58 | €3,660 | €2,904 | -€756 | -20.7% |
| Cash at bank and in hand | 54/58 | €689 | €867 | +€178 | +25.8% |
| Deferred charges and accrued income | 490/1 | €2,971 | €2,037 | -€934 | -31.4% |
| Total equity and liabilities | 10/49 | €6,863 | €5,101 | -€1,762 | -25.7% |
| Equity | 10/15 | -€68,030 | -€59,171 | +€8,859 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,630 | -€77,771 | +€8,859 | +10.2% |
| Amounts payable | 17/49 | €74,893 | €64,272 | -€10,621 | -14.2% |
| Amounts payable within one year | 42/48 | €74,863 | €63,835 | -€11,028 | -14.7% |
| Trade debts | 44 | €815 | €840 | +€25 | +3.1% |
| Suppliers | 440/4 | €815 | €840 | +€25 | +3.1% |
| Taxes, remuneration and social security | 45 | €3,141 | €3,088 | -€53 | -1.7% |
| Taxes | 450/3 | €3,141 | €3,088 | -€53 | -1.7% |
| Other amounts payable | 47/48 | €70,907 | €59,907 | -€11,000 | -15.5% |
| Accrued charges and deferred income | 492/3 | €30 | €437 | +€407 | +1356.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | €1,006 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €11,098 | €10,520 | -€578 | -5.2% |
| Operating profit (loss) | 9901 | €9,705 | €9,514 | -€191 | -2.0% |
| Financial charges | 65/66B | €1,081 | €655 | -€426 | -39.4% |
| Recurring financial charges | 65 | €1,081 | €655 | -€426 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €8,624 | €8,859 | +€235 | +2.7% |
| Profit (loss) for the period | 9904 | €8,624 | €8,859 | +€235 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,624 | €8,859 | +€235 | +2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.