KUMBO: 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.
KUMBO
Largest movements
- Cash +€36,477
up €36,477 (+111.7%), from €32,648 to €69,125
mainly Net result for the year (+€56,190) and Tax, wage and social debts (+€13,131)
- Stocks and contracts +€3,000
up €3,000 (+20.0%), from €15,000 to €18,000
- Receivables within one year +€2,397
up €2,397 (+4.3%), from €55,582 to €57,979
- Profit (loss) carried forward +€24,190
up €24,190 (+63.2%), from €38,277 to €62,467
- Tax, wage and social debts +€13,131
up €13,131 (+78.6%), from €16,697 to €29,828
- Trade debts +€4,553
up €4,553 (+35.1%), from €12,956 to €17,509
- Gross operating margin -€3,198
down €3,198 (-5.5%), from €58,473 to €55,275
- Other operating charges +€1,160
up €1,160 (+644.4%), from €180 to €1,340
- Financial income +€997
up €997 (+45.1%), from €2,211 to €3,208
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,230 | €145,104 | +€41,874 | +40.6% |
| Current assets | 29/58 | €103,230 | €145,104 | +€41,874 | +40.6% |
| Stocks and contracts in progress | 3 | €15,000 | €18,000 | +€3,000 | +20.0% |
| Stocks | 30/36 | €15,000 | €18,000 | +€3,000 | +20.0% |
| Amounts receivable within one year | 40/41 | €55,582 | €57,979 | +€2,397 | +4.3% |
| Other amounts receivable | 41 | €55,582 | €57,979 | +€2,397 | +4.3% |
| Cash at bank and in hand | 54/58 | €32,648 | €69,125 | +€36,477 | +111.7% |
| Total equity and liabilities | 10/49 | €103,230 | €145,104 | +€41,874 | +40.6% |
| Equity | 10/15 | €41,577 | €65,767 | +€24,190 | +58.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,277 | €62,467 | +€24,190 | +63.2% |
| Amounts payable | 17/49 | €61,653 | €79,337 | +€17,684 | +28.7% |
| Amounts payable within one year | 42/48 | €61,653 | €79,337 | +€17,684 | +28.7% |
| Trade debts | 44 | €12,956 | €17,509 | +€4,553 | +35.1% |
| Suppliers | 440/4 | €12,956 | €17,509 | +€4,553 | +35.1% |
| Taxes, remuneration and social security | 45 | €16,697 | €29,828 | +€13,131 | +78.6% |
| Taxes | 450/3 | €16,697 | €29,828 | +€13,131 | +78.6% |
| Other amounts payable | 47/48 | €32,000 | €32,000 | = | 0.0% |
| Other operating charges | 640/8 | €180 | €1,340 | +€1,160 | +644.4% |
| Gross operating margin | 9900 | €58,473 | €55,275 | -€3,198 | -5.5% |
| Operating profit (loss) | 9901 | €58,293 | €53,935 | -€4,358 | -7.5% |
| Financial income | 75/76B | €2,211 | €3,208 | +€997 | +45.1% |
| Recurring financial income | 75 | €2,211 | €3,208 | +€997 | +45.1% |
| Financial charges | 65/66B | €573 | €953 | +€380 | +66.3% |
| Recurring financial charges | 65 | €573 | €953 | +€380 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €59,931 | €56,190 | -€3,741 | -6.2% |
| Profit (loss) for the period | 9904 | €59,931 | €56,190 | -€3,741 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,931 | €56,190 | -€3,741 | -6.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.