"BUMMOCK": 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.
"BUMMOCK"
Largest movements
- Cash +€112,102
up €112,102 (+74.5%), from €150,479 to €262,582
mainly Net result for the year (+€91,124) and Tax, wage and social debts (+€22,209)
- Reserves +€91,124
up €91,124 (+76.1%), from €119,806 to €210,930
- Tax, wage and social debts +€22,209
up €22,209 (+48.5%), from €45,836 to €68,045
of which Taxes: +€18,709
- Gross operating margin -€1,282
down €1,282 (-1.1%), from €116,958 to €115,675
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 | €175,377 | €287,945 | +€112,568 | +64.2% |
| Current assets | 29/58 | €175,377 | €287,945 | +€112,568 | +64.2% |
| Amounts receivable within one year | 40/41 | €21,373 | €21,783 | +€410 | +1.9% |
| Trade receivables | 40 | €21,249 | €21,674 | +€425 | +2.0% |
| Other amounts receivable | 41 | €124 | €109 | -€15 | -12.0% |
| Cash at bank and in hand | 54/58 | €150,479 | €262,582 | +€112,102 | +74.5% |
| Deferred charges and accrued income | 490/1 | €3,525 | €3,581 | +€56 | +1.6% |
| Total equity and liabilities | 10/49 | €175,377 | €287,945 | +€112,568 | +64.2% |
| Equity | 10/15 | €127,306 | €218,430 | +€91,124 | +71.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €119,806 | €210,930 | +€91,124 | +76.1% |
| Distributable reserves | 133 | €119,806 | €210,930 | +€91,124 | +76.1% |
| Amounts payable | 17/49 | €48,071 | €69,515 | +€21,444 | +44.6% |
| Amounts payable within one year | 42/48 | €48,071 | €69,515 | +€21,444 | +44.6% |
| Trade debts | 44 | €2,236 | €1,471 | -€765 | -34.2% |
| Suppliers | 440/4 | €2,236 | €1,471 | -€765 | -34.2% |
| Taxes, remuneration and social security | 45 | €45,836 | €68,045 | +€22,209 | +48.5% |
| Taxes | 450/3 | €45,836 | €64,545 | +€18,709 | +40.8% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other operating charges | 640/8 | - | €127 | +€127 | |
| Gross operating margin | 9900 | €116,958 | €115,675 | -€1,282 | -1.1% |
| Operating profit (loss) | 9901 | €116,958 | €115,548 | -€1,409 | -1.2% |
| Financial income | 75/76B | €264 | €1,014 | +€749 | +283% |
| Recurring financial income | 75 | €264 | €1,014 | +€749 | +283% |
| Financial charges | 65/66B | €67 | €60 | -€7 | -10.6% |
| Recurring financial charges | 65 | €67 | €60 | -€7 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €117,155 | €116,502 | -€653 | -0.6% |
| Income taxes | 67/77 | €25,146 | €25,378 | +€231 | +0.9% |
| Profit (loss) for the period | 9904 | €92,008 | €91,124 | -€884 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,008 | €91,124 | -€884 | -1.0% |
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 15 October 2026 via checked.be.