CUMPS 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.
CUMPS CONSULTING
Largest movements
- Cash -€11,566
down €11,566 (-53.6%), from €21,577 to €10,012
mainly Investment in fixed assets (net) (-€24,319) and Current investments (-€9,393)
- Current investments +€9,393
up €9,393 (+8.0%), from €117,110 to €126,503
- Deferred charges and accrued income +€7,053
up €7,053 (+1,454%), from €485 to €7,538
- Receivables within one year -€6,860
down €6,860 (-22.0%), from €31,185 to €24,325
of which Trade receivables: -€17,550
- Intangible fixed assets +€5,033
new in 2025: €5,033
- Reserves +€37,112
up €37,112 (+22.9%), from €162,213 to €199,325
- Profit (loss) carried forward -€28,235
down €28,235 (-100%), from €28,235 to €0
- Other debts -€8,144
down €8,144 (-100%), from €8,144 to €0
- Gross operating margin -€38,892
down €38,892 (-52.7%), from €73,866 to €34,974
- Taxes -€13,313
down €13,313 (-74.5%), from €17,869 to €4,556
- Depreciation +€3,118
up €3,118 (+17.1%), from €18,193 to €21,311
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 | €232,319 | €233,348 | +€1,029 | +0.4% |
| Fixed assets | 21/28 | €61,962 | €64,970 | +€3,008 | +4.9% |
| Intangible fixed assets | 21 | - | €5,033 | +€5,033 | |
| Tangible fixed assets | 22/27 | €61,962 | €59,938 | -€2,024 | -3.3% |
| Land and buildings | 22 | €1,057 | €705 | -€352 | -33.3% |
| Plant, machinery and equipment | 23 | €13,689 | €13,860 | +€171 | +1.3% |
| Furniture and vehicles | 24 | €28,031 | €23,606 | -€4,425 | -15.8% |
| Other tangible fixed assets | 26 | €19,184 | €21,766 | +€2,582 | +13.5% |
| Current assets | 29/58 | €170,357 | €168,377 | -€1,979 | -1.2% |
| Amounts receivable within one year | 40/41 | €31,185 | €24,325 | -€6,860 | -22.0% |
| Trade receivables | 40 | €31,180 | €13,631 | -€17,550 | -56.3% |
| Other amounts receivable | 41 | €5 | €10,694 | +€10,689 | +232,884% |
| Current investments | 50/53 | €117,110 | €126,503 | +€9,393 | +8.0% |
| Cash at bank and in hand | 54/58 | €21,577 | €10,012 | -€11,566 | -53.6% |
| Deferred charges and accrued income | 490/1 | €485 | €7,538 | +€7,053 | +1,454% |
| Total equity and liabilities | 10/49 | €232,319 | €233,348 | +€1,029 | +0.4% |
| Equity | 10/15 | €202,848 | €211,725 | +€8,877 | +4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €162,213 | €199,325 | +€37,112 | +22.9% |
| Distributable reserves | 133 | €162,213 | €199,325 | +€37,112 | +22.9% |
| Profit (loss) carried forward | 14 | €28,235 | €0 | -€28,235 | -100% |
| Amounts payable | 17/49 | €29,471 | €21,623 | -€7,848 | -26.6% |
| Amounts payable within one year | 42/48 | €29,076 | €21,558 | -€7,518 | -25.9% |
| Trade debts | 44 | €5,828 | €5,552 | -€277 | -4.7% |
| Suppliers | 440/4 | €5,828 | €5,552 | -€277 | -4.7% |
| Taxes, remuneration and social security | 45 | €15,104 | €16,006 | +€902 | +6.0% |
| Taxes | 450/3 | €13,254 | €14,376 | +€1,122 | +8.5% |
| Remuneration and social security | 454/9 | €1,850 | €1,631 | -€219 | -11.9% |
| Other amounts payable | 47/48 | €8,144 | €0 | -€8,144 | -100% |
| Accrued charges and deferred income | 492/3 | €395 | €65 | -€330 | -83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,193 | €21,311 | +€3,118 | +17.1% |
| Other operating charges | 640/8 | €703 | €719 | +€16 | +2.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €73,866 | €34,974 | -€38,892 | -52.7% |
| Operating profit (loss) | 9901 | €54,970 | €12,944 | -€42,026 | -76.5% |
| Financial income | 75/76B | €553 | €971 | +€419 | +75.7% |
| Recurring financial income | 75 | €553 | €971 | +€419 | +75.7% |
| Financial charges | 65/66B | €475 | €482 | +€7 | +1.5% |
| Recurring financial charges | 65 | €475 | €482 | +€7 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €55,048 | €13,433 | -€41,615 | -75.6% |
| Income taxes | 67/77 | €17,869 | €4,556 | -€13,313 | -74.5% |
| Profit (loss) for the period | 9904 | €37,179 | €8,877 | -€28,302 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,179 | €8,877 | -€28,302 | -76.1% |
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 17 October 2026 via checked.be.