KUMO SW: 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.
KUMO SW
Largest movements
- Receivables within one year -€754
down €754 (-27.0%), from €2,794 to €2,040
- Formation expenses -€290
no longer reported in 2024 (was €290)
- Tangible fixed assets -€86
no longer reported in 2024 (was €86)
- Profit (loss) carried forward -€1,914
down €1,914 (-40.9%), from -€4,678 to -€6,592
- Tax, wage and social debts +€743
up €743 (+199%), from €374 to €1,117
- Trade debts +€41
up €41 (+1.2%), from €3,454 to €3,495
- Gross operating margin +€1,812
up €1,812 (+97.8%), from -€1,853 to -€41
- Financial charges +€822
up €822 (+1,054%), from €78 to €900
- Other operating charges +€543
up €543 (+272%), from €200 to €743
- Depreciation -€91
down €91 (-19.5%), from €467 to €376
- Financial income -€64
down €64 (-30.2%), from €210 to €146
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,170 | €2,040 | -€1,130 | -35.6% |
| Formation expenses | 20 | €290 | - | -€290 | |
| Fixed assets | 21/28 | €86 | - | -€86 | |
| Tangible fixed assets | 22/27 | €86 | - | -€86 | |
| Furniture and vehicles | 24 | €86 | - | -€86 | |
| Current assets | 29/58 | €2,794 | €2,040 | -€754 | -27.0% |
| Amounts receivable within one year | 40/41 | €2,794 | €2,040 | -€754 | -27.0% |
| Other amounts receivable | 41 | €2,794 | €2,040 | -€754 | -27.0% |
| Total equity and liabilities | 10/49 | €3,170 | €2,040 | -€1,130 | -35.6% |
| Equity | 10/15 | -€658 | -€2,572 | -€1,914 | -291% |
| Contributions | 10/11 | €4,020 | €4,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,678 | -€6,592 | -€1,914 | -40.9% |
| Amounts payable | 17/49 | €3,828 | €4,612 | +€784 | +20.5% |
| Amounts payable within one year | 42/48 | €3,828 | €4,612 | +€784 | +20.5% |
| Trade debts | 44 | €3,454 | €3,495 | +€41 | +1.2% |
| Suppliers | 440/4 | €3,454 | €3,495 | +€41 | +1.2% |
| Taxes, remuneration and social security | 45 | €374 | €1,117 | +€743 | +199% |
| Taxes | 450/3 | €374 | €1,117 | +€743 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €376 | -€91 | -19.5% |
| Other operating charges | 640/8 | €200 | €743 | +€543 | +272% |
| Gross operating margin | 9900 | -€1,853 | -€41 | +€1,812 | +97.8% |
| Operating profit (loss) | 9901 | -€2,520 | -€1,160 | +€1,360 | +54.0% |
| Financial income | 75/76B | €210 | €146 | -€64 | -30.2% |
| Recurring financial income | 75 | €210 | €146 | -€64 | -30.2% |
| Financial charges | 65/66B | €78 | €900 | +€822 | +1,054% |
| Recurring financial charges | 65 | €78 | €900 | +€822 | +1,054% |
| Profit (loss) for the period before taxes | 9903 | -€2,388 | -€1,913 | +€475 | +19.9% |
| Profit (loss) for the period | 9904 | -€2,388 | -€1,913 | +€475 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,388 | -€1,913 | +€475 | +19.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.