Kumoo: 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.
Kumoo
Largest movements
- Receivables within one year -€97,237
down €97,237 (-57.8%), from €168,318 to €71,081
of which Trade receivables: -€96,125
- Profit (loss) carried forward -€131,305
down €131,305 (-22.7%), from -€578,330 to -€709,635
- Other debts +€34,779
up €34,779 (+6.0%), from €578,149 to €612,928
- Tax, wage and social debts +€5,321
new in 2025: €5,321
- Trade debts -€4,254
down €4,254 (-5.2%), from €82,033 to €77,779
- Accrued charges and deferred income -€3,250
down €3,250 (-9.0%), from €36,166 to €32,916
- Turnover -€393,112
down €393,112 (-50.0%), from €786,694 to €393,582
- Purchases and services -€201,355
down €201,355 (-29.1%), from €692,223 to €490,868
- Gross operating margin -€188,494
down €188,494, from €91,209 to -€97,286
- Staff costs -€125,070
no longer reported in 2025 (was €125,070)
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 | €180,018 | €81,310 | -€98,709 | -54.8% |
| Fixed assets | 21/28 | €1,368 | €157 | -€1,211 | -88.5% |
| Intangible fixed assets | 21 | €1,052 | - | -€1,052 | |
| Tangible fixed assets | 22/27 | €316 | €157 | -€159 | -50.3% |
| Plant, machinery and equipment | 23 | €316 | €157 | -€159 | -50.3% |
| Current assets | 29/58 | €178,650 | €81,152 | -€97,498 | -54.6% |
| Amounts receivable within one year | 40/41 | €168,318 | €71,081 | -€97,237 | -57.8% |
| Trade receivables | 40 | €167,206 | €71,081 | -€96,125 | -57.5% |
| Other amounts receivable | 41 | €1,112 | - | -€1,112 | |
| Cash at bank and in hand | 54/58 | €5,150 | €5,150 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €5,182 | €4,921 | -€261 | -5.0% |
| Total equity and liabilities | 10/49 | €180,018 | €81,310 | -€98,709 | -54.8% |
| Equity | 10/15 | -€516,330 | -€647,635 | -€131,305 | -25.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€578,330 | -€709,635 | -€131,305 | -22.7% |
| Amounts payable | 17/49 | €696,348 | €728,944 | +€32,596 | +4.7% |
| Amounts payable within one year | 42/48 | €660,182 | €696,028 | +€35,846 | +5.4% |
| Trade debts | 44 | €82,033 | €77,779 | -€4,254 | -5.2% |
| Suppliers | 440/4 | €82,033 | €77,779 | -€4,254 | -5.2% |
| Taxes, remuneration and social security | 45 | - | €5,321 | +€5,321 | |
| Taxes | 450/3 | - | €5,321 | +€5,321 | |
| Other amounts payable | 47/48 | €578,149 | €612,928 | +€34,779 | +6.0% |
| Accrued charges and deferred income | 492/3 | €36,166 | €32,916 | -€3,250 | -9.0% |
| Turnover | 70 | €786,694 | €393,582 | -€393,112 | -50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €692,223 | €490,868 | -€201,355 | -29.1% |
| Remuneration, social security and pensions | 62 | €125,070 | - | -€125,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,532 | €1,211 | -€1,321 | -52.2% |
| Other operating charges | 640/8 | €1,521 | €5,220 | +€3,699 | +243.2% |
| Gross operating margin | 9900 | €91,209 | -€97,286 | -€188,494 | |
| Operating profit (loss) | 9901 | -€37,915 | -€103,717 | -€65,802 | -173.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €26,907 | €27,588 | +€681 | +2.5% |
| Recurring financial charges | 65 | €26,907 | €27,588 | +€681 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€64,822 | -€131,305 | -€66,483 | -102.6% |
| Profit (loss) for the period | 9904 | -€64,822 | -€131,305 | -€66,483 | -102.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,822 | -€131,305 | -€66,483 | -102.6% |
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 8 October 2026 via checked.be.