EVA KUMPEN COMMUNICATIONS: what changed
EVA KUMPEN COMMUNICATIONS
Largest movements
- Cash -€29,261
down €29,261 (-14.9%), from €196,093 to €166,832
mainly Receivables within one year (-€21,009) and Net result for the year (-€8,260)
- Receivables within one year +€21,009
up €21,009 (+1,579,623%), from €1 to €21,010
of which Trade receivables: +€14,010
- Tangible fixed assets +€2,266
up €2,266 (+107%), from €2,124 to €4,390
of which Plant, machinery and equipment: +€3,305
- Profit (loss) carried forward -€8,270
down €8,270 (-7.5%), from €109,952 to €101,682
- Other debts +€3,338
up €3,338 (+4.7%), from €70,903 to €74,240
- Tax, wage and social debts -€2,905
down €2,905 (-42.4%), from €6,848 to €3,942
- Gross operating margin -€26,490
down €26,490 (-98.6%), from €26,880 to €390
- Taxes -€4,083
no longer reported in 2025 (was €4,083)
- Depreciation -€562
down €562 (-15.3%), from €3,681 to €3,119
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,991 | €193,124 | -€7,867 | -3.9% |
| Fixed assets | 21/28 | €4,458 | €4,723 | +€266 | +6.0% |
| Intangible fixed assets | 21 | €2,333 | €333 | -€2,000 | -85.7% |
| Tangible fixed assets | 22/27 | €2,124 | €4,390 | +€2,266 | +107% |
| Plant, machinery and equipment | 23 | - | €3,305 | +€3,305 | |
| Furniture and vehicles | 24 | €2,124 | €1,085 | -€1,039 | -48.9% |
| Current assets | 29/58 | €196,533 | €188,401 | -€8,132 | -4.1% |
| Amounts receivable within one year | 40/41 | €1 | €21,010 | +€21,009 | +1,579,623% |
| Trade receivables | 40 | - | €14,010 | +€14,010 | |
| Other amounts receivable | 41 | €1 | €7,000 | +€6,999 | +526,216% |
| Cash at bank and in hand | 54/58 | €196,093 | €166,832 | -€29,261 | -14.9% |
| Deferred charges and accrued income | 490/1 | €439 | €559 | +€119 | +27.2% |
| Total equity and liabilities | 10/49 | €200,991 | €193,124 | -€7,867 | -3.9% |
| Equity | 10/15 | €121,952 | €113,682 | -€8,270 | -6.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,952 | €101,682 | -€8,270 | -7.5% |
| Amounts payable | 17/49 | €79,039 | €79,442 | +€403 | +0.5% |
| Amounts payable within one year | 42/48 | €79,039 | €79,442 | +€403 | +0.5% |
| Trade debts | 44 | €1,289 | €1,260 | -€29 | -2.3% |
| Suppliers | 440/4 | €1,289 | €1,260 | -€29 | -2.3% |
| Taxes, remuneration and social security | 45 | €6,848 | €3,942 | -€2,905 | -42.4% |
| Taxes | 450/3 | €6,848 | €3,942 | -€2,905 | -42.4% |
| Other amounts payable | 47/48 | €70,903 | €74,240 | +€3,338 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,681 | €3,119 | -€562 | -15.3% |
| Other operating charges | 640/8 | €513 | €696 | +€182 | +35.5% |
| Gross operating margin | 9900 | €26,880 | €390 | -€26,490 | -98.6% |
| Operating profit (loss) | 9901 | €22,686 | -€3,425 | -€26,111 | |
| Financial income | 75/76B | €25 | €43 | +€18 | +73.1% |
| Recurring financial income | 75 | €25 | €43 | +€18 | +73.1% |
| Financial charges | 65/66B | €4,911 | €4,878 | -€32 | -0.7% |
| Recurring financial charges | 65 | €4,911 | €4,878 | -€32 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €17,800 | -€8,260 | -€26,060 | |
| Income taxes | 67/77 | €4,083 | - | -€4,083 | |
| Profit (loss) for the period | 9904 | €13,717 | -€8,260 | -€21,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,717 | -€8,260 | -€21,977 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.