BUMERON: 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.
BUMERON
Largest movements
- Current investments +€214,552
new in 2025: €214,552
- Tangible fixed assets +€187,964
up €187,964 (+132%), from €142,529 to €330,493
of which Furniture and vehicles: +€188,534
- Cash -€185,452
no longer reported in 2025 (was €185,452)
mainly Investment in fixed assets (net) (-€302,351) and Current investments (-€214,552)
- Receivables within one year +€10,696
up €10,696 (+18.9%), from €56,695 to €67,391
of which Other amounts receivable: +€9,958
- Debts after one year +€157,023
up €157,023 (+195%), from €80,444 to €237,467
- Current portion of long-term debt +€43,007
up €43,007 (+81.1%), from €53,008 to €96,015
- Tax, wage and social debts +€15,833
up €15,833 (+15.2%), from €104,317 to €120,150
of which Remuneration and social security: +€15,815
- Trade debts +€7,751
up €7,751 (+12.6%), from €61,520 to €69,271
- Gross operating margin +€263,650
up €263,650 (+22.3%), from €1.2m to €1.4m
- Staff costs +€221,634
up €221,634 (+20.6%), from €1.1m to €1.3m
- Depreciation +€42,384
up €42,384 (+58.7%), from €72,213 to €114,597
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 | €393,545 | €618,345 | +€224,800 | +57.1% |
| Fixed assets | 21/28 | €142,739 | €330,493 | +€187,754 | +132% |
| Tangible fixed assets | 22/27 | €142,529 | €330,493 | +€187,964 | +132% |
| Plant, machinery and equipment | 23 | €1,336 | €766 | -€570 | -42.7% |
| Furniture and vehicles | 24 | €141,193 | €329,727 | +€188,534 | +134% |
| Financial fixed assets | 28 | €210 | - | -€210 | |
| Current assets | 29/58 | €250,806 | €287,852 | +€37,046 | +14.8% |
| Amounts receivable after more than one year | 29 | €374 | €543 | +€169 | +45.2% |
| Trade receivables | 290 | €374 | €543 | +€169 | +45.2% |
| Amounts receivable within one year | 40/41 | €56,695 | €67,391 | +€10,696 | +18.9% |
| Trade receivables | 40 | €39,463 | €40,201 | +€738 | +1.9% |
| Other amounts receivable | 41 | €17,232 | €27,190 | +€9,958 | +57.8% |
| Current investments | 50/53 | - | €214,552 | +€214,552 | |
| Cash at bank and in hand | 54/58 | €185,452 | - | -€185,452 | |
| Deferred charges and accrued income | 490/1 | €8,285 | €5,366 | -€2,919 | -35.2% |
| Total equity and liabilities | 10/49 | €393,545 | €618,345 | +€224,800 | +57.1% |
| Equity | 10/15 | €93,671 | €94,844 | +€1,173 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,071 | €76,244 | +€1,173 | +1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,211 | €74,384 | +€1,173 | +1.6% |
| Amounts payable | 17/49 | €299,874 | €523,501 | +€223,627 | +74.6% |
| Amounts payable after more than one year | 17 | €80,444 | €237,467 | +€157,023 | +195% |
| Financial debts | 170/4 | €80,444 | €237,467 | +€157,023 | +195% |
| Amounts payable within one year | 42/48 | €218,845 | €285,436 | +€66,591 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €53,008 | €96,015 | +€43,007 | +81.1% |
| Trade debts | 44 | €61,520 | €69,271 | +€7,751 | +12.6% |
| Suppliers | 440/4 | €61,520 | €69,271 | +€7,751 | +12.6% |
| Taxes, remuneration and social security | 45 | €104,317 | €120,150 | +€15,833 | +15.2% |
| Taxes | 450/3 | - | €18 | +€18 | |
| Remuneration and social security | 454/9 | €104,317 | €120,132 | +€15,815 | +15.2% |
| Accrued charges and deferred income | 492/3 | €585 | €598 | +€13 | +2.2% |
| Remuneration, social security and pensions | 62 | €1,076,574 | €1,298,208 | +€221,634 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,213 | €114,597 | +€42,384 | +58.7% |
| Other operating charges | 640/8 | €4,703 | €3,385 | -€1,318 | -28.0% |
| Gross operating margin | 9900 | €1,180,967 | €1,444,617 | +€263,650 | +22.3% |
| Operating profit (loss) | 9901 | €27,477 | €28,427 | +€950 | +3.5% |
| Financial income | 75/76B | €9,019 | €7,927 | -€1,092 | -12.1% |
| Recurring financial income | 75 | €9,019 | €7,927 | -€1,092 | -12.1% |
| Financial charges | 65/66B | €10,979 | €17,402 | +€6,423 | +58.5% |
| Recurring financial charges | 65 | €10,979 | €17,402 | +€6,423 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €25,517 | €18,952 | -€6,565 | -25.7% |
| Income taxes | 67/77 | €24,462 | €17,779 | -€6,683 | -27.3% |
| Profit (loss) for the period | 9904 | €1,055 | €1,173 | +€118 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,055 | €1,173 | +€118 | +11.2% |
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 16 October 2026 via checked.be.