BUMBERMUNCH: 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.
BUMBERMUNCH
Largest movements
- Receivables within one year +€3,502
up €3,502 (+1098.7%), from €319 to €3,821
of which Trade receivables: +€2,414
- Cash -€2,188
down €2,188 (-39.1%), from €5,600 to €3,412
mainly Receivables within one year (-€3,502) and Debts after one year (-€1,379)
- Tangible fixed assets -€1,368
no longer reported in 2025 (was €1,368)
- Profit (loss) carried forward +€3,469
up €3,469 (+14.4%), from -€24,097 to -€20,628
- Debts after one year -€1,379
down €1,379 (-27.6%), from €5,004 to €3,625
- Trade debts -€1,224
down €1,224 (-24.9%), from €4,915 to €3,691
- Tax, wage and social debts -€690
down €690 (-45.6%), from €1,511 to €821
- Other debts -€202
no longer reported in 2025 (was €202)
- Gross operating margin +€7,943
up €7,943, from -€2,223 to €5,720
- Depreciation -€209
down €209 (-13.3%), from €1,578 to €1,368
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 | €7,556 | €7,555 | -€1 | 0.0% |
| Fixed assets | 21/28 | €1,368 | - | -€1,368 | |
| Tangible fixed assets | 22/27 | €1,368 | - | -€1,368 | |
| Furniture and vehicles | 24 | €1,368 | - | -€1,368 | |
| Current assets | 29/58 | €6,187 | €7,555 | +€1,368 | +22.1% |
| Amounts receivable within one year | 40/41 | €319 | €3,821 | +€3,502 | +1098.7% |
| Trade receivables | 40 | €254 | €2,668 | +€2,414 | +950.1% |
| Other amounts receivable | 41 | €65 | €1,152 | +€1,088 | +1682.6% |
| Cash at bank and in hand | 54/58 | €5,600 | €3,412 | -€2,188 | -39.1% |
| Deferred charges and accrued income | 490/1 | €269 | €323 | +€54 | +20.0% |
| Total equity and liabilities | 10/49 | €7,556 | €7,555 | -€1 | 0.0% |
| Equity | 10/15 | -€5,497 | -€2,028 | +€3,469 | +63.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,097 | -€20,628 | +€3,469 | +14.4% |
| Amounts payable | 17/49 | €13,053 | €9,583 | -€3,470 | -26.6% |
| Amounts payable after more than one year | 17 | €5,004 | €3,625 | -€1,379 | -27.6% |
| Financial debts | 170/4 | €5,004 | €3,625 | -€1,379 | -27.6% |
| Amounts payable within one year | 42/48 | €7,983 | €5,891 | -€2,092 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €1,340 | €1,379 | +€39 | +2.9% |
| Financial debts | 43 | €15 | - | -€15 | |
| Credit institutions | 430/8 | €15 | - | -€15 | |
| Trade debts | 44 | €4,915 | €3,691 | -€1,224 | -24.9% |
| Suppliers | 440/4 | €4,915 | €3,691 | -€1,224 | -24.9% |
| Taxes, remuneration and social security | 45 | €1,511 | €821 | -€690 | -45.6% |
| Taxes | 450/3 | €1,511 | €821 | -€690 | -45.6% |
| Other amounts payable | 47/48 | €202 | - | -€202 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,578 | €1,368 | -€209 | -13.3% |
| Other operating charges | 640/8 | €571 | €587 | +€16 | +2.7% |
| Gross operating margin | 9900 | -€2,223 | €5,720 | +€7,943 | |
| Operating profit (loss) | 9901 | -€4,372 | €3,765 | +€8,137 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €345 | €319 | -€26 | -7.6% |
| Recurring financial charges | 65 | €345 | €319 | -€26 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,717 | €3,469 | +€8,187 | |
| Profit (loss) for the period | 9904 | -€4,717 | €3,469 | +€8,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,717 | €3,469 | +€8,187 |
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 4 October 2026 via checked.be.