BUMBAR IDEAL DESIGN: what changed
BUMBAR IDEAL DESIGN
Largest movements
- Cash -€9,308
down €9,308 (-90.7%), from €10,267 to €959
mainly Tax, wage and social debts (-€5,278) and Accrued charges and deferred income (-€4,800)
- Receivables within one year +€4,461
up €4,461 (+7.7%), from €58,248 to €62,709
of which Other amounts receivable: +€23,876
- Tangible fixed assets -€1,119
no longer reported in 2025 (was €1,119)
of which Furniture and vehicles: -€697
- Tax, wage and social debts -€5,278
down €5,278 (-58.2%), from €9,075 to €3,797
- Accrued charges and deferred income -€4,800
no longer reported in 2025 (was €4,800)
- Trade debts +€3,026
new in 2025: €3,026
- Profit (loss) carried forward +€990
up €990 (+1.8%), from €54,488 to €55,478
- Gross operating margin -€5,173
down €5,173 (-73.0%), from €7,085 to €1,912
- Depreciation -€1,750
down €1,750 (-61.0%), from €2,869 to €1,119
- Taxes -€1,014
down €1,014 (-42.2%), from €2,405 to €1,391
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,863 | €63,801 | -€6,063 | -8.7% |
| Fixed assets | 21/28 | €1,119 | - | -€1,119 | |
| Tangible fixed assets | 22/27 | €1,119 | - | -€1,119 | |
| Plant, machinery and equipment | 23 | €422 | - | -€422 | |
| Furniture and vehicles | 24 | €697 | - | -€697 | |
| Current assets | 29/58 | €68,744 | €63,801 | -€4,943 | -7.2% |
| Amounts receivable within one year | 40/41 | €58,248 | €62,709 | +€4,461 | +7.7% |
| Trade receivables | 40 | €22,440 | €3,026 | -€19,414 | -86.5% |
| Other amounts receivable | 41 | €35,808 | €59,684 | +€23,876 | +66.7% |
| Cash at bank and in hand | 54/58 | €10,267 | €959 | -€9,308 | -90.7% |
| Deferred charges and accrued income | 490/1 | €230 | €133 | -€97 | -42.2% |
| Total equity and liabilities | 10/49 | €69,863 | €63,801 | -€6,063 | -8.7% |
| Equity | 10/15 | €55,988 | €56,978 | +€990 | +1.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,488 | €55,478 | +€990 | +1.8% |
| Amounts payable | 17/49 | €13,875 | €6,822 | -€7,053 | -50.8% |
| Amounts payable within one year | 42/48 | €9,075 | €6,822 | -€2,253 | -24.8% |
| Trade debts | 44 | - | €3,026 | +€3,026 | |
| Suppliers | 440/4 | - | €3,026 | +€3,026 | |
| Taxes, remuneration and social security | 45 | €9,075 | €3,797 | -€5,278 | -58.2% |
| Taxes | 450/3 | €9,075 | €3,797 | -€5,278 | -58.2% |
| Accrued charges and deferred income | 492/3 | €4,800 | - | -€4,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,869 | €1,119 | -€1,750 | -61.0% |
| Other operating charges | 640/8 | €352 | €295 | -€57 | -16.3% |
| Gross operating margin | 9900 | €7,085 | €1,912 | -€5,173 | -73.0% |
| Operating profit (loss) | 9901 | €3,863 | €497 | -€3,366 | -87.1% |
| Financial income | 75/76B | €2,078 | €2,103 | +€25 | +1.2% |
| Recurring financial income | 75 | €2,078 | €2,103 | +€25 | +1.2% |
| Financial charges | 65/66B | €277 | €219 | -€58 | -21.0% |
| Recurring financial charges | 65 | €277 | €219 | -€58 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €5,664 | €2,381 | -€3,282 | -58.0% |
| Income taxes | 67/77 | €2,405 | €1,391 | -€1,014 | -42.2% |
| Profit (loss) for the period | 9904 | €3,258 | €990 | -€2,268 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,258 | €990 | -€2,268 | -69.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.