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
- Tangible fixed assets +€365,716
up €365,716 (+225.9%), from €161,891 to €527,606
of which Other tangible fixed assets: +€337,956
- Receivables within one year +€68,725
up €68,725 (+24.2%), from €284,505 to €353,229
of which Trade receivables: +€50,128
- Cash +€30,414
up €30,414 (+37.2%), from €81,704 to €112,117
mainly Net result for the year (+€249,011) and Trade debts (+€221,639)
- Deferred charges and accrued income +€26,017
up €26,017 (+383.7%), from €6,780 to €32,796
- Reserves +€249,011
up €249,011 (+93.1%), from €267,453 to €516,464
of which Distributable reserves: +€249,011
- Trade debts +€221,639
up €221,639 (+85.5%), from €259,355 to €480,994
- Short-term financial debts +€50,000
new in 2025: €50,000
- Debts after one year -€49,215
down €49,215 (-79.2%), from €62,140 to €12,924
- Tax, wage and social debts +€19,709
up €19,709 (+281.9%), from €6,992 to €26,701
of which Taxes: +€17,303
- Gross operating margin +€377,661
up €377,661 (+513.5%), from €73,542 to €451,204
- Taxes +€69,803
up €69,803 (+891.9%), from €7,827 to €77,629
- Depreciation +€43,160
up €43,160 (+275.3%), from €15,676 to €58,836
- Staff costs +€14,045
up €14,045 (+41.3%), from €34,047 to €48,092
- Other operating charges +€7,961
up €7,961 (+306.8%), from €2,595 to €10,556
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 | €635,726 | €1,126,596 | +€490,871 | +77.2% |
| Fixed assets | 21/28 | €262,738 | €628,453 | +€365,716 | +139.2% |
| Tangible fixed assets | 22/27 | €161,891 | €527,606 | +€365,716 | +225.9% |
| Land and buildings | 22 | €131,142 | €119,850 | -€11,292 | -8.6% |
| Plant, machinery and equipment | 23 | - | €23,764 | +€23,764 | |
| Furniture and vehicles | 24 | €21,456 | €36,744 | +€15,288 | +71.3% |
| Other tangible fixed assets | 26 | €9,293 | €347,249 | +€337,956 | +3636.8% |
| Financial fixed assets | 28 | €100,847 | €100,847 | = | 0.0% |
| Current assets | 29/58 | €372,988 | €498,143 | +€125,155 | +33.6% |
| Amounts receivable within one year | 40/41 | €284,505 | €353,229 | +€68,725 | +24.2% |
| Trade receivables | 40 | €246,260 | €296,388 | +€50,128 | +20.4% |
| Other amounts receivable | 41 | €38,244 | €56,841 | +€18,597 | +48.6% |
| Cash at bank and in hand | 54/58 | €81,704 | €112,117 | +€30,414 | +37.2% |
| Deferred charges and accrued income | 490/1 | €6,780 | €32,796 | +€26,017 | +383.7% |
| Total equity and liabilities | 10/49 | €635,726 | €1,126,596 | +€490,871 | +77.2% |
| Equity | 10/15 | €286,053 | €535,064 | +€249,011 | +87.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €267,453 | €516,464 | +€249,011 | +93.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €267,453 | €516,464 | +€249,011 | +93.1% |
| Amounts payable | 17/49 | €349,672 | €591,532 | +€241,860 | +69.2% |
| Amounts payable after more than one year | 17 | €62,140 | €12,924 | -€49,215 | -79.2% |
| Financial debts | 170/4 | €62,140 | €12,924 | -€49,215 | -79.2% |
| Amounts payable within one year | 42/48 | €287,533 | €577,538 | +€290,005 | +100.9% |
| Current portion of amounts payable after more than one year | 42 | €11,734 | €9,899 | -€1,835 | -15.6% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €259,355 | €480,994 | +€221,639 | +85.5% |
| Suppliers | 440/4 | €259,355 | €480,994 | +€221,639 | +85.5% |
| Taxes, remuneration and social security | 45 | €6,992 | €26,701 | +€19,709 | +281.9% |
| Taxes | 450/3 | €2,827 | €20,129 | +€17,303 | +612.1% |
| Remuneration and social security | 454/9 | €4,166 | €6,572 | +€2,406 | +57.8% |
| Other amounts payable | 47/48 | €9,452 | €9,944 | +€492 | +5.2% |
| Accrued charges and deferred income | 492/3 | €0 | €1,070 | +€1,070 | |
| Remuneration, social security and pensions | 62 | €34,047 | €48,092 | +€14,045 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,676 | €58,836 | +€43,160 | +275.3% |
| Other operating charges | 640/8 | €2,595 | €10,556 | +€7,961 | +306.8% |
| Gross operating margin | 9900 | €73,542 | €451,204 | +€377,661 | +513.5% |
| Operating profit (loss) | 9901 | €21,224 | €333,719 | +€312,495 | +1472.3% |
| Financial income | 75/76B | €270 | €18 | -€252 | -93.4% |
| Recurring financial income | 75 | €270 | €18 | -€252 | -93.4% |
| Financial charges | 65/66B | €3,951 | €7,097 | +€3,146 | +79.6% |
| Recurring financial charges | 65 | €3,951 | €7,097 | +€3,146 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | €17,543 | €326,640 | +€309,097 | +1761.9% |
| Income taxes | 67/77 | €7,827 | €77,629 | +€69,803 | +891.9% |
| Profit (loss) for the period | 9904 | €9,717 | €249,011 | +€239,294 | +2462.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,717 | €249,011 | +€239,294 | +2462.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.