BUMO: 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.
BUMO
Largest movements
- Cash +€49,518
up €49,518 (+87164.9%), from €57 to €49,575
mainly Trade debts (+€28,955) and Investment in fixed assets (net) (+€7,501)
- Tangible fixed assets -€10,635
down €10,635 (-37.6%), from €28,286 to €17,650
of which Other tangible fixed assets: -€7,500
- Receivables within one year -€6,939
down €6,939 (-26.0%), from €26,690 to €19,751
of which Trade receivables: -€4,554
- Trade debts +€28,955
up €28,955 (+171.7%), from €16,867 to €45,822
- Profit (loss) carried forward -€2,365
down €2,365 (-8.3%), from €28,477 to €26,112
- Short-term financial debts +€2,105
up €2,105 (+2476.2%), from €85 to €2,189
- Tax, wage and social debts +€2,077
up €2,077 (+28.2%), from €7,353 to €9,431
- Other debts +€1,172
up €1,172, from €0 to €1,172
- Purchases and services +€105,303
new in 2023: €105,303
- Turnover +€60,799
new in 2023: €60,799
- Other operating charges +€1,653
up €1,653, from €0 to €1,653
- Depreciation +€1,503
up €1,503 (+92.1%), from €1,631 to €3,134
- Gross operating margin +€1,425
up €1,425 (+170.1%), from €838 to €2,263
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,283 | €87,226 | +€31,944 | +57.8% |
| Fixed assets | 21/28 | €28,536 | €17,900 | -€10,635 | -37.3% |
| Tangible fixed assets | 22/27 | €28,286 | €17,650 | -€10,635 | -37.6% |
| Plant, machinery and equipment | 23 | €4,700 | €2,260 | -€2,440 | -51.9% |
| Furniture and vehicles | 24 | €1,186 | €490 | -€695 | -58.6% |
| Other tangible fixed assets | 26 | €22,400 | €14,900 | -€7,500 | -33.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €26,747 | €69,326 | +€42,579 | +159.2% |
| Amounts receivable within one year | 40/41 | €26,690 | €19,751 | -€6,939 | -26.0% |
| Trade receivables | 40 | €23,025 | €18,471 | -€4,554 | -19.8% |
| Other amounts receivable | 41 | €3,665 | €1,280 | -€2,385 | -65.1% |
| Cash at bank and in hand | 54/58 | €57 | €49,575 | +€49,518 | +87164.9% |
| Total equity and liabilities | 10/49 | €55,283 | €87,226 | +€31,944 | +57.8% |
| Equity | 10/15 | €30,977 | €28,612 | -€2,365 | -7.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,477 | €26,112 | -€2,365 | -8.3% |
| Amounts payable | 17/49 | €24,305 | €58,614 | +€34,309 | +141.2% |
| Amounts payable within one year | 42/48 | €24,305 | €58,614 | +€34,309 | +141.2% |
| Financial debts | 43 | €85 | €2,189 | +€2,105 | +2476.2% |
| Credit institutions | 430/8 | €85 | €2,189 | +€2,105 | +2476.2% |
| Trade debts | 44 | €16,867 | €45,822 | +€28,955 | +171.7% |
| Suppliers | 440/4 | €16,867 | €45,822 | +€28,955 | +171.7% |
| Taxes, remuneration and social security | 45 | €7,353 | €9,431 | +€2,077 | +28.2% |
| Taxes | 450/3 | €7,353 | €9,431 | +€2,077 | +28.2% |
| Other amounts payable | 47/48 | €0 | €1,172 | +€1,172 | |
| Turnover | 70 | - | €60,799 | +€60,799 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €105,303 | +€105,303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,631 | €3,134 | +€1,503 | +92.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €1,653 | +€1,653 | |
| Gross operating margin | 9900 | €838 | €2,263 | +€1,425 | +170.1% |
| Operating profit (loss) | 9901 | -€793 | -€2,525 | -€1,731 | -218.2% |
| Financial income | 75/76B | €117 | €482 | +€365 | +311.6% |
| Recurring financial income | 75 | €117 | €482 | +€365 | +311.6% |
| Financial charges | 65/66B | €260 | €322 | +€63 | +24.1% |
| Recurring financial charges | 65 | €260 | €322 | +€63 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | -€936 | -€2,365 | -€1,429 | -152.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€936 | -€2,365 | -€1,429 | -152.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€936 | -€2,365 | -€1,429 | -152.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.