BUMAR: 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.
BUMAR
Largest movements
- Cash -€25,289
down €25,289 (-82.9%), from €30,492 to €5,204
mainly Other debts (-€19,507) and Debts after one year (-€15,126)
- Tangible fixed assets -€19,381
down €19,381 (-3.1%), from €632,082 to €612,701
of which Land and buildings: -€19,166
- Receivables within one year +€7,784
up €7,784 (+11.3%), from €68,604 to €76,388
of which Trade receivables: +€9,310
- Other debts -€19,507
down €19,507 (-7.1%), from €272,959 to €253,452
- Debts after one year -€15,126
down €15,126 (-6.3%), from €241,466 to €226,340
of which Financial debts: -€15,126
- Gross operating margin -€33,811
down €33,811 (-59.3%), from €57,050 to €23,239
- Financial charges -€2,816
down €2,816 (-27.6%), from €10,200 to €7,384
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 | €762,606 | €720,195 | -€42,412 | -5.6% |
| Fixed assets | 21/28 | €632,082 | €612,701 | -€19,381 | -3.1% |
| Tangible fixed assets | 22/27 | €632,082 | €612,701 | -€19,381 | -3.1% |
| Land and buildings | 22 | €626,292 | €607,126 | -€19,166 | -3.1% |
| Plant, machinery and equipment | 23 | €4,276 | €2,707 | -€1,569 | -36.7% |
| Furniture and vehicles | 24 | €1,514 | €2,868 | +€1,355 | +89.5% |
| Current assets | 29/58 | €130,525 | €107,494 | -€23,031 | -17.6% |
| Amounts receivable within one year | 40/41 | €68,604 | €76,388 | +€7,784 | +11.3% |
| Trade receivables | 40 | €66,912 | €76,222 | +€9,310 | +13.9% |
| Other amounts receivable | 41 | €1,692 | €166 | -€1,526 | -90.2% |
| Cash at bank and in hand | 54/58 | €30,492 | €5,204 | -€25,289 | -82.9% |
| Deferred charges and accrued income | 490/1 | €31,429 | €25,902 | -€5,527 | -17.6% |
| Total equity and liabilities | 10/49 | €762,606 | €720,195 | -€42,412 | -5.6% |
| Equity | 10/15 | €205,222 | €197,560 | -€7,663 | -3.7% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €56,463 | €53,712 | -€2,751 | -4.9% |
| Tax-exempt reserves | 132 | €56,463 | €53,712 | -€2,751 | -4.9% |
| Profit (loss) carried forward | 14 | -€21,240 | -€26,152 | -€4,912 | -23.1% |
| Provisions and deferred taxes | 16 | €23,717 | €22,562 | -€1,156 | -4.9% |
| Deferred taxes | 168 | €23,717 | €22,562 | -€1,156 | -4.9% |
| Amounts payable | 17/49 | €533,667 | €500,074 | -€33,593 | -6.3% |
| Amounts payable after more than one year | 17 | €241,466 | €226,340 | -€15,126 | -6.3% |
| Financial debts | 170/4 | €241,386 | €226,260 | -€15,126 | -6.3% |
| Other amounts payable | 178/9 | €80 | €80 | = | 0.0% |
| Amounts payable within one year | 42/48 | €290,751 | €272,371 | -€18,380 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €15,126 | €15,126 | = | 0.0% |
| Trade debts | 44 | - | €815 | +€815 | |
| Suppliers | 440/4 | - | €815 | +€815 | |
| Taxes, remuneration and social security | 45 | €2,666 | €2,978 | +€312 | +11.7% |
| Taxes | 450/3 | €2,666 | €2,978 | +€312 | +11.7% |
| Other amounts payable | 47/48 | €272,959 | €253,452 | -€19,507 | -7.1% |
| Accrued charges and deferred income | 492/3 | €1,450 | €1,363 | -€87 | -6.0% |
| Non-recurring operating income | 76A | €17,000 | - | -€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,392 | €21,141 | -€251 | -1.2% |
| Other operating charges | 640/8 | €3,405 | €3,199 | -€205 | -6.0% |
| Gross operating margin | 9900 | €57,050 | €23,239 | -€33,811 | -59.3% |
| Operating profit (loss) | 9901 | €32,254 | -€1,101 | -€33,355 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,200 | €7,384 | -€2,816 | -27.6% |
| Recurring financial charges | 65 | €10,200 | €7,384 | -€2,816 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €22,055 | -€8,485 | -€30,539 | |
| Transfer from deferred taxes | 780 | €1,156 | €1,156 | = | 0.0% |
| Income taxes | 67/77 | €273 | €334 | +€61 | +22.5% |
| Profit (loss) for the period | 9904 | €22,938 | -€7,663 | -€30,601 | |
| Transfer from tax-exempt reserves | 789 | €2,751 | €2,751 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,689 | -€4,912 | -€30,601 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.