BuMS Consulting: 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.
BuMS Consulting
Largest movements
- Tangible fixed assets -€34,340
down €34,340 (-8.3%), from €415,835 to €381,495
of which Leasing and similar rights: -€18,849
- Cash -€17,173
down €17,173 (-69.4%), from €24,745 to €7,573
mainly Debts after one year (-€53,233) and Current investments (-€12,879)
- Current investments +€12,879
up €12,879 (+21.7%), from €59,455 to €72,334
- Debts after one year -€53,233
down €53,233 (-41.9%), from €127,101 to €73,868
- Reserves +€10,371
up €10,371 (+8.7%), from €118,676 to €129,048
of which Distributable reserves: +€11,211
- Short-term financial debts -€6,225
down €6,225 (-16.7%), from €37,286 to €31,061
- Tax, wage and social debts +€6,196
up €6,196 (+126%), from €4,910 to €11,106
of which Remuneration and social security: +€5,509
- Gross operating margin -€33,799
down €33,799 (-36.3%), from €93,220 to €59,421
- Taxes -€8,457
down €8,457 (-64.5%), from €13,116 to €4,659
- Financial income +€4,394
up €4,394 (+125%), from €3,520 to €7,914
- Financial charges -€3,306
down €3,306 (-22.8%), from €14,512 to €11,206
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 | €570,794 | €532,483 | -€38,311 | -6.7% |
| Fixed assets | 21/28 | €415,835 | €381,495 | -€34,340 | -8.3% |
| Tangible fixed assets | 22/27 | €415,835 | €381,495 | -€34,340 | -8.3% |
| Land and buildings | 22 | €355,615 | €342,268 | -€13,348 | -3.8% |
| Plant, machinery and equipment | 23 | €7,701 | €7,884 | +€183 | +2.4% |
| Furniture and vehicles | 24 | €7,489 | €5,162 | -€2,326 | -31.1% |
| Leasing and similar rights | 25 | €45,030 | €26,182 | -€18,849 | -41.9% |
| Current assets | 29/58 | €154,959 | €150,988 | -€3,972 | -2.6% |
| Amounts receivable within one year | 40/41 | €66,089 | €68,778 | +€2,688 | +4.1% |
| Trade receivables | 40 | €23,027 | €21,209 | -€1,817 | -7.9% |
| Other amounts receivable | 41 | €43,063 | €47,568 | +€4,506 | +10.5% |
| Current investments | 50/53 | €59,455 | €72,334 | +€12,879 | +21.7% |
| Cash at bank and in hand | 54/58 | €24,745 | €7,573 | -€17,173 | -69.4% |
| Deferred charges and accrued income | 490/1 | €4,670 | €2,304 | -€2,366 | -50.7% |
| Total equity and liabilities | 10/49 | €570,794 | €532,483 | -€38,311 | -6.7% |
| Equity | 10/15 | €343,628 | €354,000 | +€10,371 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,676 | €129,048 | +€10,371 | +8.7% |
| Tax-exempt reserves | 132 | €25,138 | €24,298 | -€840 | -3.3% |
| Distributable reserves | 133 | €93,539 | €104,750 | +€11,211 | +12.0% |
| Profit (loss) carried forward | 14 | €206,352 | €206,352 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,039 | €4,829 | -€210 | -4.2% |
| Deferred taxes | 168 | €5,039 | €4,829 | -€210 | -4.2% |
| Amounts payable | 17/49 | €222,127 | €173,654 | -€48,472 | -21.8% |
| Amounts payable after more than one year | 17 | €127,101 | €73,868 | -€53,233 | -41.9% |
| Financial debts | 170/4 | €127,101 | €73,868 | -€53,233 | -41.9% |
| Amounts payable within one year | 42/48 | €95,026 | €99,353 | +€4,327 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €50,620 | €53,233 | +€2,612 | +5.2% |
| Financial debts | 43 | €37,286 | €31,061 | -€6,225 | -16.7% |
| Credit institutions | 430/8 | €37,286 | €31,061 | -€6,225 | -16.7% |
| Trade debts | 44 | €1,650 | €3,370 | +€1,720 | +104% |
| Suppliers | 440/4 | €1,650 | €3,370 | +€1,720 | +104% |
| Taxes, remuneration and social security | 45 | €4,910 | €11,106 | +€6,196 | +126% |
| Taxes | 450/3 | €4,910 | €5,596 | +€686 | +14.0% |
| Remuneration and social security | 454/9 | - | €5,509 | +€5,509 | |
| Other amounts payable | 47/48 | €560 | €583 | +€23 | +4.1% |
| Accrued charges and deferred income | 492/3 | - | €434 | +€434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,459 | €35,167 | -€291 | -0.8% |
| Other operating charges | 640/8 | €5,316 | €5,196 | -€120 | -2.3% |
| Non-recurring operating charges | 66A | - | €113 | +€113 | |
| Gross operating margin | 9900 | €93,220 | €59,421 | -€33,799 | -36.3% |
| Operating profit (loss) | 9901 | €52,446 | €18,945 | -€33,501 | -63.9% |
| Financial income | 75/76B | €3,520 | €7,914 | +€4,394 | +125% |
| Recurring financial income | 75 | €3,520 | €7,914 | +€4,394 | +125% |
| Financial charges | 65/66B | €14,512 | €11,206 | -€3,306 | -22.8% |
| Recurring financial charges | 65 | €14,512 | €11,206 | -€3,306 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €41,454 | €15,653 | -€25,801 | -62.2% |
| Transfer from deferred taxes | 780 | €840 | €210 | -€630 | -75.0% |
| Income taxes | 67/77 | €13,116 | €4,659 | -€8,457 | -64.5% |
| Profit (loss) for the period | 9904 | €29,178 | €11,204 | -€17,974 | -61.6% |
| Transfer from tax-exempt reserves | 789 | €210 | €840 | +€630 | +300% |
| Profit (loss) for the period to be appropriated | 9905 | €29,388 | €12,044 | -€17,344 | -59.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.