BUMMERE: 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.
BUMMERE
Largest movements
- Tangible fixed assets +€96,756
new in 2025: €96,756
of which Plant, machinery and equipment: +€75,604
- Cash +€22,373
up €22,373 (+1252.7%), from €1,786 to €24,159
mainly Accrued charges and deferred income (+€81,528) and Trade debts (+€41,250)
- Receivables within one year +€5,139
up €5,139 (+1317.7%), from €390 to €5,529
of which Other amounts receivable: +€4,889
- Stocks and contracts +€3,370
new in 2025: €3,370
- Accrued charges and deferred income +€81,528
new in 2025: €81,528
- Trade debts +€41,250
up €41,250 (+2649.3%), from €1,557 to €42,807
- Other debts +€5,885
new in 2025: €5,885
- Gross operating margin +€3,932
up €3,932, from -€2,381 to €1,551
- Depreciation +€1,890
new in 2025: €1,890
- Financial charges +€1,019
new in 2025: €1,019
- Financial income +€333
new in 2025: €333
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 | €2,176 | €129,814 | +€127,638 | +5865.7% |
| Fixed assets | 21/28 | - | €96,756 | +€96,756 | |
| Tangible fixed assets | 22/27 | - | €96,756 | +€96,756 | |
| Plant, machinery and equipment | 23 | - | €75,604 | +€75,604 | |
| Furniture and vehicles | 24 | - | €21,152 | +€21,152 | |
| Current assets | 29/58 | €2,176 | €33,058 | +€30,882 | +1419.2% |
| Stocks and contracts in progress | 3 | - | €3,370 | +€3,370 | |
| Stocks | 30/36 | - | €3,370 | +€3,370 | |
| Amounts receivable within one year | 40/41 | €390 | €5,529 | +€5,139 | +1317.7% |
| Trade receivables | 40 | - | €250 | +€250 | |
| Other amounts receivable | 41 | €390 | €5,279 | +€4,889 | +1253.6% |
| Cash at bank and in hand | 54/58 | €1,786 | €24,159 | +€22,373 | +1252.7% |
| Total equity and liabilities | 10/49 | €2,176 | €129,814 | +€127,638 | +5865.7% |
| Equity | 10/15 | €619 | -€406 | -€1,025 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,381 | -€3,406 | -€1,025 | -43.0% |
| Amounts payable | 17/49 | €1,557 | €130,220 | +€128,663 | +8263.5% |
| Amounts payable within one year | 42/48 | €1,557 | €48,692 | +€47,135 | +3027.3% |
| Trade debts | 44 | €1,557 | €42,807 | +€41,250 | +2649.3% |
| Suppliers | 440/4 | €1,557 | €42,807 | +€41,250 | +2649.3% |
| Other amounts payable | 47/48 | - | €5,885 | +€5,885 | |
| Accrued charges and deferred income | 492/3 | - | €81,528 | +€81,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,890 | +€1,890 | |
| Gross operating margin | 9900 | -€2,381 | €1,551 | +€3,932 | |
| Operating profit (loss) | 9901 | -€2,381 | -€339 | +€2,042 | +85.8% |
| Financial income | 75/76B | - | €333 | +€333 | |
| Recurring financial income | 75 | - | €333 | +€333 | |
| Financial charges | 65/66B | - | €1,019 | +€1,019 | |
| Recurring financial charges | 65 | - | €1,019 | +€1,019 | |
| Profit (loss) for the period before taxes | 9903 | -€2,381 | -€1,025 | +€1,356 | +57.0% |
| Profit (loss) for the period | 9904 | -€2,381 | -€1,025 | +€1,356 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,381 | -€1,025 | +€1,356 | +57.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.