Bumak: 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.
Bumak
Largest movements
- Stocks and contracts +€113,814
up €113,814 (+19.0%), from €598,408 to €712,222
- Cash -€94,022
down €94,022 (-68.2%), from €137,922 to €43,900
mainly Stocks and contracts (-€113,814) and Trade debts (-€41,052)
- Receivables within one year -€73,558
down €73,558 (-56.5%), from €130,285 to €56,727
of which Trade receivables: -€79,970
- Trade debts -€41,052
down €41,052 (-37.8%), from €108,564 to €67,512
- Profit (loss) carried forward -€12,692
down €12,692 (-106%), from -€11,949 to -€24,641
- Other operating charges +€8,274
up €8,274 (+887%), from €933 to €9,207
- Gross operating margin +€8,122
up €8,122 (+74.1%), from -€10,959 to -€2,837
- Financial charges +€591
up €591 (+1,034%), from €57 to €648
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 | €866,615 | €812,848 | -€53,767 | -6.2% |
| Current assets | 29/58 | €866,615 | €812,848 | -€53,767 | -6.2% |
| Stocks and contracts in progress | 3 | €598,408 | €712,222 | +€113,814 | +19.0% |
| Stocks | 30/36 | €598,408 | €712,222 | +€113,814 | +19.0% |
| Amounts receivable within one year | 40/41 | €130,285 | €56,727 | -€73,558 | -56.5% |
| Trade receivables | 40 | €129,970 | €50,000 | -€79,970 | -61.5% |
| Other amounts receivable | 41 | €315 | €6,727 | +€6,412 | +2,039% |
| Cash at bank and in hand | 54/58 | €137,922 | €43,900 | -€94,022 | -68.2% |
| Total equity and liabilities | 10/49 | €866,615 | €812,848 | -€53,767 | -6.2% |
| Equity | 10/15 | €73,051 | €60,359 | -€12,692 | -17.4% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,949 | -€24,641 | -€12,692 | -106% |
| Amounts payable | 17/49 | €793,564 | €752,489 | -€41,075 | -5.2% |
| Amounts payable within one year | 42/48 | €793,564 | €752,489 | -€41,075 | -5.2% |
| Trade debts | 44 | €108,564 | €67,512 | -€41,052 | -37.8% |
| Suppliers | 440/4 | €108,564 | €67,512 | -€41,052 | -37.8% |
| Other amounts payable | 47/48 | €685,000 | €684,978 | -€22 | 0.0% |
| Other operating charges | 640/8 | €933 | €9,207 | +€8,274 | +887% |
| Gross operating margin | 9900 | -€10,959 | -€2,837 | +€8,122 | +74.1% |
| Operating profit (loss) | 9901 | -€11,892 | -€12,044 | -€152 | -1.3% |
| Financial charges | 65/66B | €57 | €648 | +€591 | +1,034% |
| Recurring financial charges | 65 | €57 | €648 | +€591 | +1,034% |
| Profit (loss) for the period before taxes | 9903 | -€11,949 | -€12,692 | -€743 | -6.2% |
| Profit (loss) for the period | 9904 | -€11,949 | -€12,692 | -€743 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,949 | -€12,692 | -€743 | -6.2% |
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.