BUMOBU CONSTRUCT: 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.
BUMOBU CONSTRUCT
Largest movements
- Cash -€134,125
down €134,125 (-97.0%), from €138,306 to €4,182
mainly Accrued charges and deferred income (-€105,000) and Receivables within one year (-€93,334)
- Receivables within one year +€93,334
up €93,334 (+373%), from €25,041 to €118,376
of which Trade receivables: +€94,221
- Tangible fixed assets +€37,049
new in 2025: €37,049
- Accrued charges and deferred income -€105,000
no longer reported in 2025 (was €105,000)
- Trade debts +€52,640
up €52,640 (+107%), from €49,019 to €101,659
- Other debts +€40,252
up €40,252 (+33,678%), from €120 to €40,372
- Reserves +€6,900
up €6,900 (+138%), from €5,000 to €11,900
- Gross operating margin +€10,881
up €10,881 (+966%), from €1,127 to €12,008
- Taxes +€1,440
new in 2025: €1,440
- Depreciation +€960
up €960 (+680%), from €141 to €1,101
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 | €163,348 | €159,607 | -€3,741 | -2.3% |
| Fixed assets | 21/28 | - | €37,049 | +€37,049 | |
| Tangible fixed assets | 22/27 | - | €37,049 | +€37,049 | |
| Furniture and vehicles | 24 | - | €37,049 | +€37,049 | |
| Current assets | 29/58 | €163,348 | €122,557 | -€40,790 | -25.0% |
| Amounts receivable within one year | 40/41 | €25,041 | €118,376 | +€93,334 | +373% |
| Trade receivables | 40 | €23,951 | €118,172 | +€94,221 | +393% |
| Other amounts receivable | 41 | €1,090 | €203 | -€887 | -81.4% |
| Cash at bank and in hand | 54/58 | €138,306 | €4,182 | -€134,125 | -97.0% |
| Total equity and liabilities | 10/49 | €163,348 | €159,607 | -€3,741 | -2.3% |
| Equity | 10/15 | €9,209 | €16,135 | +€6,926 | +75.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €11,900 | +€6,900 | +138% |
| Distributable reserves | 133 | €5,000 | €11,900 | +€6,900 | +138% |
| Profit (loss) carried forward | 14 | €1,209 | €1,235 | +€26 | +2.2% |
| Amounts payable | 17/49 | €154,138 | €143,471 | -€10,667 | -6.9% |
| Amounts payable within one year | 42/48 | €49,138 | €143,471 | +€94,333 | +192% |
| Trade debts | 44 | €49,019 | €101,659 | +€52,640 | +107% |
| Suppliers | 440/4 | €49,019 | €101,659 | +€52,640 | +107% |
| Taxes, remuneration and social security | 45 | - | €1,440 | +€1,440 | |
| Taxes | 450/3 | - | €1,440 | +€1,440 | |
| Other amounts payable | 47/48 | €120 | €40,372 | +€40,252 | +33,678% |
| Accrued charges and deferred income | 492/3 | €105,000 | - | -€105,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €1,101 | +€960 | +680% |
| Non-recurring operating charges | 66A | - | €2,477 | +€2,477 | |
| Gross operating margin | 9900 | €1,127 | €12,008 | +€10,881 | +966% |
| Operating profit (loss) | 9901 | €986 | €8,430 | +€7,445 | +755% |
| Financial income | 75/76B | €1 | €11 | +€10 | +1,184% |
| Recurring financial income | 75 | €1 | €11 | +€10 | +1,184% |
| Financial charges | 65/66B | €70 | €75 | +€5 | +7.4% |
| Recurring financial charges | 65 | €70 | €75 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €917 | €8,366 | +€7,450 | +813% |
| Income taxes | 67/77 | - | €1,440 | +€1,440 | |
| Profit (loss) for the period | 9904 | €917 | €6,926 | +€6,009 | +655% |
| Profit (loss) for the period to be appropriated | 9905 | €917 | €6,926 | +€6,009 | +655% |
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 21 October 2026 via checked.be.