CUMPS: 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.
CUMPS
Largest movements
- Tangible fixed assets +€26,350
up €26,350 (+136%), from €19,384 to €45,734
of which Furniture and vehicles: +€28,773
- Receivables within one year +€15,391
up €15,391 (+140%), from €11,029 to €26,420
of which Other amounts receivable: +€17,247
- Cash +€2,629
up €2,629 (+10.1%), from €25,939 to €28,568
mainly Net result for the year (+€26,281) and Debts after one year (+€10,600)
- Deferred charges and accrued income +€2,005
up €2,005 (+211%), from €949 to €2,954
- Reserves +€16,281
up €16,281 (+48.3%), from €33,710 to €49,991
of which Distributable reserves: +€16,281
- Debts after one year +€10,600
up €10,600 (+212%), from €5,000 to €15,600
of which Financial debts: +€15,600
- Other debts +€5,874
up €5,874 (+142%), from €4,126 to €10,000
- Tax, wage and social debts +€5,324
up €5,324 (+550%), from €969 to €6,293
of which Taxes: +€4,672
- Current portion of long-term debt +€4,331
new in 2025: €4,331
- Gross operating margin +€32,861
up €32,861 (+203%), from €16,168 to €49,029
- Depreciation +€6,755
up €6,755 (+279%), from €2,423 to €9,178
- Staff costs +€6,508
new in 2025: €6,508
- Taxes +€4,788
up €4,788 (+561%), from €853 to €5,641
- Write-downs -€1,844
down €1,844 (-87.7%), from €2,104 to €260
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 | €57,351 | €103,727 | +€46,375 | +80.9% |
| Fixed assets | 21/28 | €19,434 | €45,784 | +€26,350 | +136% |
| Tangible fixed assets | 22/27 | €19,384 | €45,734 | +€26,350 | +136% |
| Furniture and vehicles | 24 | - | €28,773 | +€28,773 | |
| Other tangible fixed assets | 26 | €19,384 | €16,961 | -€2,423 | -12.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €37,917 | €57,943 | +€20,025 | +52.8% |
| Amounts receivable within one year | 40/41 | €11,029 | €26,420 | +€15,391 | +140% |
| Trade receivables | 40 | €9,339 | €7,483 | -€1,856 | -19.9% |
| Other amounts receivable | 41 | €1,690 | €18,937 | +€17,247 | +1,020% |
| Cash at bank and in hand | 54/58 | €25,939 | €28,568 | +€2,629 | +10.1% |
| Deferred charges and accrued income | 490/1 | €949 | €2,954 | +€2,005 | +211% |
| Total equity and liabilities | 10/49 | €57,351 | €103,727 | +€46,375 | +80.9% |
| Equity | 10/15 | €39,915 | €56,196 | +€16,281 | +40.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €33,710 | €49,991 | +€16,281 | +48.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,800 | €7,800 | = | 0.0% |
| Distributable reserves | 133 | €24,050 | €40,331 | +€16,281 | +67.7% |
| Amounts payable | 17/49 | €17,436 | €47,530 | +€30,094 | +173% |
| Amounts payable after more than one year | 17 | €5,000 | €15,600 | +€10,600 | +212% |
| Financial debts | 170/4 | - | €15,600 | +€15,600 | |
| Other amounts payable | 178/9 | €5,000 | - | -€5,000 | |
| Amounts payable within one year | 42/48 | €12,436 | €31,930 | +€19,495 | +157% |
| Current portion of amounts payable after more than one year | 42 | - | €4,331 | +€4,331 | |
| Trade debts | 44 | €1,742 | €5,708 | +€3,965 | +228% |
| Suppliers | 440/4 | €1,742 | €5,708 | +€3,965 | +228% |
| Advances received on contracts in progress | 46 | €5,599 | €5,599 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €969 | €6,293 | +€5,324 | +550% |
| Taxes | 450/3 | €969 | €5,641 | +€4,672 | +482% |
| Remuneration and social security | 454/9 | - | €652 | +€652 | |
| Other amounts payable | 47/48 | €4,126 | €10,000 | +€5,874 | +142% |
| Remuneration, social security and pensions | 62 | - | €6,508 | +€6,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,423 | €9,178 | +€6,755 | +279% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,104 | €260 | -€1,844 | -87.7% |
| Other operating charges | 640/8 | €854 | €870 | +€16 | +1.8% |
| Non-recurring operating charges | 66A | €62 | - | -€62 | |
| Gross operating margin | 9900 | €16,168 | €49,029 | +€32,861 | +203% |
| Operating profit (loss) | 9901 | €10,724 | €32,214 | +€21,489 | +200% |
| Financial income | 75/76B | €1 | €21 | +€20 | +2,017% |
| Recurring financial income | 75 | €1 | €21 | +€20 | +2,017% |
| Financial charges | 65/66B | €48 | €312 | +€264 | +551% |
| Recurring financial charges | 65 | €48 | €312 | +€264 | +551% |
| Profit (loss) for the period before taxes | 9903 | €10,677 | €31,922 | +€21,245 | +199% |
| Income taxes | 67/77 | €853 | €5,641 | +€4,788 | +561% |
| Profit (loss) for the period | 9904 | €9,824 | €26,281 | +€16,457 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €9,824 | €26,281 | +€16,457 | +168% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.