BUMMBA CONSTRUCT: 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.
BUMMBA CONSTRUCT
Largest movements
- Receivables within one year +€439,298
up €439,298 (+135.4%), from €324,340 to €763,638
of which Trade receivables: +€402,508
- Deferred charges and accrued income -€142,853
down €142,853 (-98.4%), from €145,119 to €2,266
- Tangible fixed assets +€64,982
up €64,982 (+57.6%), from €112,825 to €177,807
of which Furniture and vehicles: +€36,769
- Cash +€39,997
up €39,997 (+574.4%), from €6,963 to €46,961
mainly Trade debts (+€321,693) and Deferred charges and accrued income (+€142,853)
- Trade debts +€321,693
up €321,693 (+379.1%), from €84,855 to €406,548
- Accrued charges and deferred income -€65,888
down €65,888 (-34.4%), from €191,606 to €125,718
- Other debts +€46,459
up €46,459 (+132.7%), from €35,000 to €81,459
- Debts after one year +€31,824
up €31,824 (+96.1%), from €33,132 to €64,956
- Reserves +€20,000
up €20,000 (+14.5%), from €137,500 to €157,500
- Gross operating margin +€100,141
up €100,141 (+44.4%), from €225,499 to €325,640
- Staff costs +€45,726
up €45,726 (+43.2%), from €105,801 to €151,526
- Depreciation +€20,891
up €20,891 (+64.6%), from €32,351 to €53,242
- Taxes +€9,655
up €9,655 (+50.8%), from €18,994 to €28,649
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 | €590,147 | €991,571 | +€401,424 | +68.0% |
| Fixed assets | 21/28 | €113,725 | €178,707 | +€64,982 | +57.1% |
| Tangible fixed assets | 22/27 | €112,825 | €177,807 | +€64,982 | +57.6% |
| Plant, machinery and equipment | 23 | €2,440 | €15,546 | +€13,106 | +537.1% |
| Furniture and vehicles | 24 | €45,876 | €82,645 | +€36,769 | +80.1% |
| Leasing and similar rights | 25 | €64,508 | €79,616 | +€15,108 | +23.4% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €476,422 | €812,864 | +€336,442 | +70.6% |
| Amounts receivable within one year | 40/41 | €324,340 | €763,638 | +€439,298 | +135.4% |
| Trade receivables | 40 | €261,875 | €664,383 | +€402,508 | +153.7% |
| Other amounts receivable | 41 | €62,465 | €99,255 | +€36,790 | +58.9% |
| Cash at bank and in hand | 54/58 | €6,963 | €46,961 | +€39,997 | +574.4% |
| Deferred charges and accrued income | 490/1 | €145,119 | €2,266 | -€142,853 | -98.4% |
| Total equity and liabilities | 10/49 | €590,147 | €991,571 | +€401,424 | +68.0% |
| Equity | 10/15 | €147,299 | €179,751 | +€32,452 | +22.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €137,500 | €157,500 | +€20,000 | +14.5% |
| Distributable reserves | 133 | €137,500 | €157,500 | +€20,000 | +14.5% |
| Profit (loss) carried forward | 14 | €8,799 | €21,251 | +€12,452 | +141.5% |
| Amounts payable | 17/49 | €442,849 | €811,820 | +€368,972 | +83.3% |
| Amounts payable after more than one year | 17 | €33,132 | €64,956 | +€31,824 | +96.1% |
| Financial debts | 170/4 | €33,132 | €64,956 | +€31,824 | +96.1% |
| Amounts payable within one year | 42/48 | €218,111 | €621,147 | +€403,035 | +184.8% |
| Current portion of amounts payable after more than one year | 42 | €17,551 | €36,519 | +€18,968 | +108.1% |
| Trade debts | 44 | €84,855 | €406,548 | +€321,693 | +379.1% |
| Suppliers | 440/4 | €84,855 | €406,548 | +€321,693 | +379.1% |
| Taxes, remuneration and social security | 45 | €80,705 | €96,621 | +€15,915 | +19.7% |
| Taxes | 450/3 | €69,404 | €56,448 | -€12,956 | -18.7% |
| Remuneration and social security | 454/9 | €11,301 | €40,173 | +€28,872 | +255.5% |
| Other amounts payable | 47/48 | €35,000 | €81,459 | +€46,459 | +132.7% |
| Accrued charges and deferred income | 492/3 | €191,606 | €125,718 | -€65,888 | -34.4% |
| Remuneration, social security and pensions | 62 | €105,801 | €151,526 | +€45,726 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,351 | €53,242 | +€20,891 | +64.6% |
| Other operating charges | 640/8 | €7,002 | €6,832 | -€170 | -2.4% |
| Gross operating margin | 9900 | €225,499 | €325,640 | +€100,141 | +44.4% |
| Operating profit (loss) | 9901 | €80,344 | €114,040 | +€33,695 | +41.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +9350.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +9350.0% |
| Financial charges | 65/66B | €15,787 | €12,940 | -€2,847 | -18.0% |
| Recurring financial charges | 65 | €15,787 | €12,940 | -€2,847 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €64,557 | €101,101 | +€36,544 | +56.6% |
| Income taxes | 67/77 | €18,994 | €28,649 | +€9,655 | +50.8% |
| Profit (loss) for the period | 9904 | €45,564 | €72,452 | +€26,889 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,564 | €72,452 | +€26,889 | +59.0% |
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 5 October 2026 via checked.be.