DE TUMKENS: 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.
DE TUMKENS
Largest movements
- Receivables within one year -€5,309
down €5,309 (-7.2%), from €73,707 to €68,398
of which Trade receivables: -€55,000
- Reserves -€5,695
down €5,695 (-11.4%), from €50,007 to €44,312
- Gross operating margin -€57,035
down €57,035, from €50,575 to -€6,461
- Taxes -€13,691
no longer reported in 2025 (was €13,691)
- Other operating charges -€1,600
down €1,600 (-96.9%), from €1,652 to €52
- Financial income +€1,040
up €1,040 (+1,530%), from €68 to €1,108
- Financial charges -€936
down €936 (-76.3%), from €1,226 to €291
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 | €75,121 | €69,111 | -€6,009 | -8.0% |
| Current assets | 29/58 | €75,121 | €69,111 | -€6,009 | -8.0% |
| Amounts receivable within one year | 40/41 | €73,707 | €68,398 | -€5,309 | -7.2% |
| Trade receivables | 40 | €65,424 | €10,424 | -€55,000 | -84.1% |
| Other amounts receivable | 41 | €8,283 | €57,974 | +€49,691 | +600% |
| Cash at bank and in hand | 54/58 | €1,414 | €714 | -€701 | -49.5% |
| Total equity and liabilities | 10/49 | €75,121 | €69,111 | -€6,009 | -8.0% |
| Equity | 10/15 | €52,507 | €46,812 | -€5,695 | -10.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,007 | €44,312 | -€5,695 | -11.4% |
| Distributable reserves | 133 | €50,007 | €44,312 | -€5,695 | -11.4% |
| Amounts payable | 17/49 | €22,614 | €22,299 | -€314 | -1.4% |
| Amounts payable within one year | 42/48 | €14,005 | €13,691 | -€314 | -2.2% |
| Taxes, remuneration and social security | 45 | €14,005 | €13,691 | -€314 | -2.2% |
| Taxes | 450/3 | €14,005 | €13,691 | -€314 | -2.2% |
| Accrued charges and deferred income | 492/3 | €8,608 | €8,608 | = | 0.0% |
| Non-recurring operating income | 76A | €52,618 | - | -€52,618 | |
| Other operating charges | 640/8 | €1,652 | €52 | -€1,600 | -96.9% |
| Gross operating margin | 9900 | €50,575 | -€6,461 | -€57,035 | |
| Operating profit (loss) | 9901 | €48,923 | -€6,513 | -€55,436 | |
| Financial income | 75/76B | €68 | €1,108 | +€1,040 | +1,530% |
| Recurring financial income | 75 | €68 | €1,108 | +€1,040 | +1,530% |
| Financial charges | 65/66B | €1,226 | €291 | -€936 | -76.3% |
| Recurring financial charges | 65 | €1,226 | €291 | -€936 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | €47,765 | -€5,695 | -€53,460 | |
| Income taxes | 67/77 | €13,691 | - | -€13,691 | |
| Profit (loss) for the period | 9904 | €34,074 | -€5,695 | -€39,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,074 | -€5,695 | -€39,769 |
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 25 October 2026 via checked.be.