BUMP: 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.
BUMP
Largest movements
- Cash -€506,385
down €506,385 (-73.3%), from €690,697 to €184,312
mainly Debts after one year (-€304,696) and Current investments (-€100,676)
- Current investments +€100,676
new in 2024: €100,676
- Deferred charges and accrued income +€73,000
up €73,000 (+1,541%), from €4,737 to €77,737
- Tangible fixed assets -€29,203
down €29,203 (-9.8%), from €298,610 to €269,407
of which Furniture and vehicles: -€21,053
- Receivables within one year -€21,788
down €21,788 (-9.6%), from €227,674 to €205,886
- Debts after one year -€304,696
down €304,696 (-80.8%), from €377,018 to €72,322
- Profit (loss) carried forward +€172,741
up €172,741 (+238%), from €72,697 to €245,438
- Accrued charges and deferred income -€72,901
down €72,901 (-57.8%), from €126,023 to €53,123
- Current portion of long-term debt -€70,686
down €70,686 (-60.8%), from €116,274 to €45,588
- Reserves -€32,189
down €32,189 (-10.4%), from €310,684 to €278,495
- Gross operating margin -€404,050
down €404,050 (-38.6%), from €1.0m to €642,033
- Staff costs -€264,620
down €264,620 (-42.2%), from €627,506 to €362,886
- Financial charges -€35,650
down €35,650 (-67.0%), from €53,231 to €17,581
- Taxes -€20,047
down €20,047 (-25.8%), from €77,753 to €57,707
- Depreciation -€16,906
down €16,906 (-34.5%), from €49,005 to €32,099
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,361,220 | €997,142 | -€364,079 | -26.7% |
| Fixed assets | 21/28 | €355,163 | €337,704 | -€17,459 | -4.9% |
| Tangible fixed assets | 22/27 | €298,610 | €269,407 | -€29,203 | -9.8% |
| Plant, machinery and equipment | 23 | €22,172 | €14,021 | -€8,151 | -36.8% |
| Furniture and vehicles | 24 | €76,439 | €55,386 | -€21,053 | -27.5% |
| Other tangible fixed assets | 26 | €200,000 | €200,000 | = | 0.0% |
| Financial fixed assets | 28 | €56,553 | €68,297 | +€11,744 | +20.8% |
| Current assets | 29/58 | €1,006,057 | €659,438 | -€346,620 | -34.5% |
| Stocks and contracts in progress | 3 | €82,949 | €90,827 | +€7,878 | +9.5% |
| Stocks | 30/36 | €82,949 | €90,827 | +€7,878 | +9.5% |
| Amounts receivable within one year | 40/41 | €227,674 | €205,886 | -€21,788 | -9.6% |
| Trade receivables | 40 | €227,674 | €205,886 | -€21,788 | -9.6% |
| Current investments | 50/53 | - | €100,676 | +€100,676 | |
| Cash at bank and in hand | 54/58 | €690,697 | €184,312 | -€506,385 | -73.3% |
| Deferred charges and accrued income | 490/1 | €4,737 | €77,737 | +€73,000 | +1,541% |
| Total equity and liabilities | 10/49 | €1,361,220 | €997,142 | -€364,079 | -26.7% |
| Equity | 10/15 | €401,981 | €542,533 | +€140,552 | +35.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310,684 | €278,495 | -€32,189 | -10.4% |
| Distributable reserves | 133 | €310,684 | €278,495 | -€32,189 | -10.4% |
| Profit (loss) carried forward | 14 | €72,697 | €245,438 | +€172,741 | +238% |
| Amounts payable | 17/49 | €959,239 | €454,609 | -€504,631 | -52.6% |
| Amounts payable after more than one year | 17 | €377,018 | €72,322 | -€304,696 | -80.8% |
| Financial debts | 170/4 | €377,018 | €72,322 | -€304,696 | -80.8% |
| Amounts payable within one year | 42/48 | €456,198 | €329,164 | -€127,034 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €116,274 | €45,588 | -€70,686 | -60.8% |
| Financial debts | 43 | €25,730 | €19,838 | -€5,892 | -22.9% |
| Credit institutions | 430/8 | €25,730 | €19,838 | -€5,892 | -22.9% |
| Trade debts | 44 | €195,071 | €165,876 | -€29,195 | -15.0% |
| Suppliers | 440/4 | €195,071 | €165,876 | -€29,195 | -15.0% |
| Taxes, remuneration and social security | 45 | €100,000 | €92,281 | -€7,718 | -7.7% |
| Taxes | 450/3 | €45,896 | €46,679 | +€783 | +1.7% |
| Remuneration and social security | 454/9 | €54,104 | €45,603 | -€8,501 | -15.7% |
| Other amounts payable | 47/48 | €19,123 | €5,581 | -€13,542 | -70.8% |
| Accrued charges and deferred income | 492/3 | €126,023 | €53,123 | -€72,901 | -57.8% |
| Non-recurring operating income | 76A | - | €40 | +€40 | |
| Remuneration, social security and pensions | 62 | €627,506 | €362,886 | -€264,620 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,005 | €32,099 | -€16,906 | -34.5% |
| Other operating charges | 640/8 | €20,358 | €8,234 | -€12,124 | -59.6% |
| Gross operating margin | 9900 | €1,046,083 | €642,033 | -€404,050 | -38.6% |
| Operating profit (loss) | 9901 | €349,214 | €238,814 | -€110,400 | -31.6% |
| Financial income | 75/76B | €5,056 | €9,215 | +€4,158 | +82.2% |
| Recurring financial income | 75 | €5,056 | €9,215 | +€4,158 | +82.2% |
| Financial charges | 65/66B | €53,231 | €17,581 | -€35,650 | -67.0% |
| Recurring financial charges | 65 | €53,231 | €17,581 | -€35,650 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €301,039 | €230,447 | -€70,591 | -23.4% |
| Income taxes | 67/77 | €77,753 | €57,707 | -€20,047 | -25.8% |
| Profit (loss) for the period | 9904 | €223,285 | €172,741 | -€50,545 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €223,285 | €172,741 | -€50,545 | -22.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.