KUMO LAB: 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.
KUMO LAB
Largest movements
- Receivables within one year +€24,285
up €24,285 (+95.9%), from €25,319 to €49,604
of which Trade receivables: +€25,891
- Cash +€6,002
up €6,002 (+247.1%), from €2,429 to €8,431
mainly Net result for the year (+€15,291) and Trade debts (+€12,262)
- Tangible fixed assets +€4,813
up €4,813 (+127.3%), from €3,781 to €8,594
- Profit (loss) carried forward +€15,291
up €15,291 (+99.6%), from €15,359 to €30,650
- Trade debts +€12,262
up €12,262 (+189.3%), from €6,479 to €18,741
- Tax, wage and social debts +€7,527
up €7,527 (+90.4%), from €8,327 to €15,854
- Gross operating margin +€35,661
up €35,661, from -€7,439 to €28,222
- Taxes +€6,734
up €6,734 (+444.8%), from €1,514 to €8,248
- Depreciation +€800
up €800 (+35.7%), from €2,244 to €3,044
- Financial charges -€447
down €447 (-32.1%), from €1,391 to €944
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 | €31,529 | €66,876 | +€35,347 | +112.1% |
| Fixed assets | 21/28 | €3,781 | €8,594 | +€4,813 | +127.3% |
| Tangible fixed assets | 22/27 | €3,781 | €8,594 | +€4,813 | +127.3% |
| Furniture and vehicles | 24 | €3,781 | €8,594 | +€4,813 | +127.3% |
| Current assets | 29/58 | €27,748 | €58,282 | +€30,534 | +110.0% |
| Amounts receivable within one year | 40/41 | €25,319 | €49,604 | +€24,285 | +95.9% |
| Trade receivables | 40 | €16,172 | €42,063 | +€25,891 | +160.1% |
| Other amounts receivable | 41 | €9,147 | €7,541 | -€1,606 | -17.6% |
| Cash at bank and in hand | 54/58 | €2,429 | €8,431 | +€6,002 | +247.1% |
| Deferred charges and accrued income | 490/1 | - | €247 | +€247 | |
| Total equity and liabilities | 10/49 | €31,529 | €66,876 | +€35,347 | +112.1% |
| Equity | 10/15 | €16,659 | €31,950 | +€15,291 | +91.8% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,359 | €30,650 | +€15,291 | +99.6% |
| Amounts payable | 17/49 | €14,870 | €34,926 | +€20,056 | +134.9% |
| Amounts payable within one year | 42/48 | €14,806 | €34,595 | +€19,789 | +133.7% |
| Trade debts | 44 | €6,479 | €18,741 | +€12,262 | +189.3% |
| Suppliers | 440/4 | €6,479 | €18,741 | +€12,262 | +189.3% |
| Taxes, remuneration and social security | 45 | €8,327 | €15,854 | +€7,527 | +90.4% |
| Taxes | 450/3 | €8,327 | €15,854 | +€7,527 | +90.4% |
| Accrued charges and deferred income | 492/3 | €64 | €331 | +€267 | +417.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,244 | €3,044 | +€800 | +35.7% |
| Other operating charges | 640/8 | €960 | €898 | -€62 | -6.5% |
| Gross operating margin | 9900 | -€7,439 | €28,222 | +€35,661 | |
| Operating profit (loss) | 9901 | -€10,643 | €24,280 | +€34,923 | |
| Financial income | 75/76B | €109 | €203 | +€94 | +86.2% |
| Recurring financial income | 75 | €109 | €203 | +€94 | +86.2% |
| Financial charges | 65/66B | €1,391 | €944 | -€447 | -32.1% |
| Recurring financial charges | 65 | €1,391 | €944 | -€447 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,925 | €23,539 | +€35,464 | |
| Income taxes | 67/77 | €1,514 | €8,248 | +€6,734 | +444.8% |
| Profit (loss) for the period | 9904 | -€13,439 | €15,291 | +€28,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,439 | €15,291 | +€28,730 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.