Kumite: 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.
Kumite
Largest movements
- Cash +€6,076
up €6,076 (+440.9%), from €1,378 to €7,454
mainly Net result for the year (+€46,836) and Deferred charges and accrued income (+€1,160)
- Deferred charges and accrued income -€1,160
down €1,160 (-39.1%), from €2,967 to €1,807
- Receivables within one year +€462
up €462 (+7.8%), from €5,948 to €6,410
of which Trade receivables: +€1,021
- Tangible fixed assets +€399
new in 2025: €399
- Profit (loss) carried forward +€46,836
up €46,836 (+92.7%), from -€50,507 to -€3,670
- Other debts -€38,630
down €38,630 (-87.4%), from €44,177 to €5,547
- Trade debts -€2,258
down €2,258 (-54.8%), from €4,118 to €1,860
- Tax, wage and social debts -€171
down €171 (-67.2%), from €255 to €83
- Gross operating margin +€6,409
up €6,409 (+14.7%), from €43,677 to €50,086
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 | €10,443 | €16,220 | +€5,777 | +55.3% |
| Fixed assets | 21/28 | €150 | €549 | +€399 | +266.1% |
| Tangible fixed assets | 22/27 | - | €399 | +€399 | |
| Furniture and vehicles | 24 | - | €399 | +€399 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €10,293 | €15,671 | +€5,377 | +52.2% |
| Amounts receivable within one year | 40/41 | €5,948 | €6,410 | +€462 | +7.8% |
| Trade receivables | 40 | €5,037 | €6,058 | +€1,021 | +20.3% |
| Other amounts receivable | 41 | €911 | €352 | -€559 | -61.3% |
| Cash at bank and in hand | 54/58 | €1,378 | €7,454 | +€6,076 | +440.9% |
| Deferred charges and accrued income | 490/1 | €2,967 | €1,807 | -€1,160 | -39.1% |
| Total equity and liabilities | 10/49 | €10,443 | €16,220 | +€5,777 | +55.3% |
| Equity | 10/15 | -€38,107 | €8,730 | +€46,836 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,507 | -€3,670 | +€46,836 | +92.7% |
| Amounts payable | 17/49 | €48,550 | €7,490 | -€41,059 | -84.6% |
| Amounts payable within one year | 42/48 | €48,550 | €7,490 | -€41,059 | -84.6% |
| Trade debts | 44 | €4,118 | €1,860 | -€2,258 | -54.8% |
| Suppliers | 440/4 | €4,118 | €1,860 | -€2,258 | -54.8% |
| Taxes, remuneration and social security | 45 | €255 | €83 | -€171 | -67.2% |
| Taxes | 450/3 | €255 | €83 | -€171 | -67.2% |
| Other amounts payable | 47/48 | €44,177 | €5,547 | -€38,630 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €148 | +€148 | |
| Other operating charges | 640/8 | €1,078 | €1,099 | +€21 | +1.9% |
| Gross operating margin | 9900 | €43,677 | €50,086 | +€6,409 | +14.7% |
| Operating profit (loss) | 9901 | €42,599 | €48,840 | +€6,241 | +14.6% |
| Financial charges | 65/66B | €1,833 | €1,831 | -€2 | -0.1% |
| Recurring financial charges | 65 | €1,833 | €1,831 | -€2 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €40,766 | €47,009 | +€6,243 | +15.3% |
| Income taxes | 67/77 | €186 | €173 | -€14 | -7.4% |
| Profit (loss) for the period | 9904 | €40,580 | €46,836 | +€6,256 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,580 | €46,836 | +€6,256 | +15.4% |
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 2 October 2026 via checked.be.