KUMA MBOMBA: 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.
KUMA MBOMBA
Largest movements
- Receivables within one year -€27,199
down €27,199 (-37.4%), from €72,640 to €45,441
of which Other amounts receivable: -€16,439
- Tangible fixed assets +€19,806
up €19,806 (+178%), from €11,110 to €30,916
of which Furniture and vehicles: +€20,914
- Cash -€13,852
down €13,852 (-52.9%), from €26,166 to €12,315
mainly Investment in fixed assets (net) (-€23,797) and Trade debts (-€22,567)
- Other debts +€23,169
new in 2025: €23,169
- Trade debts -€22,567
down €22,567 (-40.0%), from €56,374 to €33,807
- Profit (loss) carried forward -€19,470
down €19,470 (-40.3%), from €48,290 to €28,819
- Tax, wage and social debts -€2,093
down €2,093 (-92.9%), from €2,253 to €160
- Purchases and services +€33,707
up €33,707 (+21.3%), from €157,883 to €191,590
- Staff costs +€27,352
up €27,352 (+3,304%), from €828 to €28,179
- Gross operating margin -€19,954
down €19,954 (-53.0%), from €37,615 to €17,662
- Turnover +€11,133
up €11,133 (+5.7%), from €195,462 to €206,596
- Financial charges +€3,709
up €3,709 (+3,874%), from €96 to €3,805
of which Non-recurring financial charges: +€3,680
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 | €109,916 | €88,955 | -€20,961 | -19.1% |
| Fixed assets | 21/28 | €11,110 | €30,916 | +€19,806 | +178% |
| Tangible fixed assets | 22/27 | €11,110 | €30,916 | +€19,806 | +178% |
| Plant, machinery and equipment | 23 | €2,556 | €1,447 | -€1,109 | -43.4% |
| Furniture and vehicles | 24 | €8,555 | €29,469 | +€20,914 | +244% |
| Current assets | 29/58 | €98,806 | €58,039 | -€40,767 | -41.3% |
| Amounts receivable within one year | 40/41 | €72,640 | €45,441 | -€27,199 | -37.4% |
| Trade receivables | 40 | €50,533 | €39,773 | -€10,760 | -21.3% |
| Other amounts receivable | 41 | €22,107 | €5,668 | -€16,439 | -74.4% |
| Cash at bank and in hand | 54/58 | €26,166 | €12,315 | -€13,852 | -52.9% |
| Deferred charges and accrued income | 490/1 | - | €284 | +€284 | |
| Total equity and liabilities | 10/49 | €109,916 | €88,955 | -€20,961 | -19.1% |
| Equity | 10/15 | €51,290 | €31,819 | -€19,470 | -38.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,290 | €28,819 | -€19,470 | -40.3% |
| Amounts payable | 17/49 | €58,627 | €57,136 | -€1,491 | -2.5% |
| Amounts payable within one year | 42/48 | €58,627 | €57,136 | -€1,491 | -2.5% |
| Trade debts | 44 | €56,374 | €33,807 | -€22,567 | -40.0% |
| Suppliers | 440/4 | €56,374 | €33,807 | -€22,567 | -40.0% |
| Taxes, remuneration and social security | 45 | €2,253 | €160 | -€2,093 | -92.9% |
| Taxes | 450/3 | €2,253 | €160 | -€2,093 | -92.9% |
| Other amounts payable | 47/48 | - | €23,169 | +€23,169 | |
| Turnover | 70 | €195,462 | €206,596 | +€11,133 | +5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €157,883 | €191,590 | +€33,707 | +21.3% |
| Remuneration, social security and pensions | 62 | €828 | €28,179 | +€27,352 | +3,304% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,186 | €3,991 | +€805 | +25.3% |
| Other operating charges | 640/8 | €382 | €998 | +€616 | +161% |
| Gross operating margin | 9900 | €37,615 | €17,662 | -€19,954 | -53.0% |
| Operating profit (loss) | 9901 | €33,220 | -€15,507 | -€48,727 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €96 | €3,805 | +€3,709 | +3,874% |
| Recurring financial charges | 65 | €96 | €125 | +€29 | +30.2% |
| Non-recurring financial charges | 66B | - | €3,680 | +€3,680 | |
| Profit (loss) for the period before taxes | 9903 | €33,124 | -€19,310 | -€52,434 | |
| Income taxes | 67/77 | €2,253 | €160 | -€2,093 | -92.9% |
| Profit (loss) for the period | 9904 | €30,871 | -€19,470 | -€50,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,871 | -€19,470 | -€50,342 |
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 1 November 2026 via checked.be.