Bumarc: 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.
Bumarc
Largest movements
- Cash -€44,389
down €44,389 (-25.4%), from €174,605 to €130,215
mainly Tax, wage and social debts (-€56,213) and Receivables within one year (-€33,503)
- Receivables within one year +€33,503
up €33,503 (+41.2%), from €81,290 to €114,793
of which Other amounts receivable: +€49,699
- Tax, wage and social debts -€56,213
down €56,213 (-72.3%), from €77,789 to €21,576
- Reserves +€50,986
up €50,986 (+29.2%), from €174,685 to €225,672
- Trade debts -€3,556
down €3,556 (-94.8%), from €3,750 to €194
- Gross operating margin -€19,524
down €19,524 (-22.1%), from €88,523 to €68,999
- Taxes -€4,569
down €4,569 (-17.3%), from €26,467 to €21,899
- Financial income +€4,139
up €4,139 (+126.8%), from €3,264 to €7,403
- Financial charges +€1,754
up €1,754 (+1668.2%), from €105 to €1,859
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 | €259,849 | €250,859 | -€8,990 | -3.5% |
| Fixed assets | 21/28 | €3,954 | €5,851 | +€1,896 | +47.9% |
| Tangible fixed assets | 22/27 | €3,954 | €5,851 | +€1,896 | +47.9% |
| Furniture and vehicles | 24 | - | €2,340 | +€2,340 | |
| Other tangible fixed assets | 26 | €3,954 | €3,510 | -€444 | -11.2% |
| Current assets | 29/58 | €255,895 | €245,008 | -€10,886 | -4.3% |
| Amounts receivable within one year | 40/41 | €81,290 | €114,793 | +€33,503 | +41.2% |
| Trade receivables | 40 | €16,336 | €140 | -€16,196 | -99.1% |
| Other amounts receivable | 41 | €64,954 | €114,652 | +€49,699 | +76.5% |
| Cash at bank and in hand | 54/58 | €174,605 | €130,215 | -€44,389 | -25.4% |
| Total equity and liabilities | 10/49 | €259,849 | €250,859 | -€8,990 | -3.5% |
| Equity | 10/15 | €177,685 | €228,672 | +€50,986 | +28.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €174,685 | €225,672 | +€50,986 | +29.2% |
| Distributable reserves | 133 | €174,685 | €225,672 | +€50,986 | +29.2% |
| Amounts payable | 17/49 | €82,164 | €22,187 | -€59,977 | -73.0% |
| Amounts payable within one year | 42/48 | €81,539 | €21,770 | -€59,769 | -73.3% |
| Trade debts | 44 | €3,750 | €194 | -€3,556 | -94.8% |
| Suppliers | 440/4 | €3,750 | €194 | -€3,556 | -94.8% |
| Taxes, remuneration and social security | 45 | €77,789 | €21,576 | -€56,213 | -72.3% |
| Taxes | 450/3 | €77,789 | €21,576 | -€56,213 | -72.3% |
| Accrued charges and deferred income | 492/3 | €624 | €417 | -€208 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €707 | +€265 | +60.1% |
| Other operating charges | 640/8 | €391 | €950 | +€559 | +143.0% |
| Gross operating margin | 9900 | €88,523 | €68,999 | -€19,524 | -22.1% |
| Operating profit (loss) | 9901 | €87,690 | €67,342 | -€20,348 | -23.2% |
| Financial income | 75/76B | €3,264 | €7,403 | +€4,139 | +126.8% |
| Recurring financial income | 75 | €3,264 | €7,403 | +€4,139 | +126.8% |
| Financial charges | 65/66B | €105 | €1,859 | +€1,754 | +1668.2% |
| Recurring financial charges | 65 | €105 | €1,859 | +€1,754 | +1668.2% |
| Profit (loss) for the period before taxes | 9903 | €90,849 | €72,885 | -€17,963 | -19.8% |
| Income taxes | 67/77 | €26,467 | €21,899 | -€4,569 | -17.3% |
| Profit (loss) for the period | 9904 | €64,381 | €50,986 | -€13,395 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,381 | €50,986 | -€13,395 | -20.8% |
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 11 October 2026 via checked.be.