Gump: what changed
Two fiscal 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.
Gump
Largest movements
- Cash +€229,813
up €229,813 (+961.6%), from €23,899 to €253,711
mainly Current investments (+€200,000) and Depreciation (+€34,901)
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Tangible fixed assets -€33,125
down €33,125 (-6.0%), from €550,321 to €517,195
of which Land and buildings: -€23,991
- Debts after one year -€39,754
down €39,754 (-6.5%), from €609,647 to €569,893
of which Financial debts: -€41,767
- Reserves +€25,096
new in 2025: €25,096
- Gross operating margin +€10,379
up €10,379 (+16.2%), from €64,154 to €74,533
- Taxes +€6,111
new in 2025: €6,111
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.
Cash bridge derived
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 | €781,639 | €773,376 | -€8,263 | -1.1% |
| Fixed assets | 21/28 | €550,321 | €517,195 | -€33,125 | -6.0% |
| Tangible fixed assets | 22/27 | €550,321 | €517,195 | -€33,125 | -6.0% |
| Land and buildings | 22 | €532,046 | €508,055 | -€23,991 | -4.5% |
| Plant, machinery and equipment | 23 | €3,787 | €2,473 | -€1,314 | -34.7% |
| Furniture and vehicles | 24 | - | €1,570 | +€1,570 | |
| Other tangible fixed assets | 26 | €14,488 | €5,097 | -€9,391 | -64.8% |
| Current assets | 29/58 | €231,318 | €256,181 | +€24,863 | +10.7% |
| Amounts receivable within one year | 40/41 | €7,419 | €2,470 | -€4,950 | -66.7% |
| Trade receivables | 40 | €5,032 | €1,483 | -€3,549 | -70.5% |
| Other amounts receivable | 41 | €2,388 | €987 | -€1,401 | -58.7% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,899 | €253,711 | +€229,813 | +961.6% |
| Total equity and liabilities | 10/49 | €781,639 | €773,376 | -€8,263 | -1.1% |
| Equity | 10/15 | €96,396 | €125,096 | +€28,700 | +29.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | - | €25,096 | +€25,096 | |
| Distributable reserves | 133 | - | €25,096 | +€25,096 | |
| Profit (loss) carried forward | 14 | -€3,604 | €0 | +€3,604 | |
| Amounts payable | 17/49 | €685,243 | €648,280 | -€36,963 | -5.4% |
| Amounts payable after more than one year | 17 | €609,647 | €569,893 | -€39,754 | -6.5% |
| Financial debts | 170/4 | €505,409 | €463,643 | -€41,767 | -8.3% |
| Other amounts payable | 178/9 | €104,237 | €106,251 | +€2,013 | +1.9% |
| Amounts payable within one year | 42/48 | €73,971 | €76,762 | +€2,791 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €36,506 | €41,767 | +€5,260 | +14.4% |
| Trade debts | 44 | €5,257 | €3,337 | -€1,920 | -36.5% |
| Suppliers | 440/4 | €5,257 | €3,337 | -€1,920 | -36.5% |
| Advances received on contracts in progress | 46 | €28,605 | €26,045 | -€2,560 | -8.9% |
| Taxes, remuneration and social security | 45 | - | €1,993 | +€1,993 | |
| Taxes | 450/3 | - | €1,993 | +€1,993 | |
| Other amounts payable | 47/48 | €3,603 | €3,620 | +€17 | +0.5% |
| Accrued charges and deferred income | 492/3 | €1,625 | €1,625 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,490 | €34,901 | +€410 | +1.2% |
| Other operating charges | 640/8 | €2,822 | €2,848 | +€26 | +0.9% |
| Gross operating margin | 9900 | €64,154 | €74,533 | +€10,379 | +16.2% |
| Operating profit (loss) | 9901 | €26,842 | €36,784 | +€9,943 | +37.0% |
| Financial income | 75/76B | €4,900 | €4,396 | -€504 | -10.3% |
| Recurring financial income | 75 | €4,900 | €4,396 | -€504 | -10.3% |
| Financial charges | 65/66B | €6,589 | €6,370 | -€219 | -3.3% |
| Recurring financial charges | 65 | €6,589 | €6,370 | -€219 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €25,153 | €34,811 | +€9,658 | +38.4% |
| Income taxes | 67/77 | - | €6,111 | +€6,111 | |
| Profit (loss) for the period | 9904 | €25,153 | €28,700 | +€3,547 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,153 | €28,700 | +€3,547 | +14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.