KUMPEN-DE BLOCK: 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.
KUMPEN-DE BLOCK
Largest movements
- Cash +€41,540
up €41,540 (+1,101%), from €3,774 to €45,314
mainly Other debts (+€39,636) and Investment in fixed assets (net) (+€32,109)
- Tangible fixed assets -€34,830
down €34,830 (-90.9%), from €38,322 to €3,492
of which Furniture and vehicles: -€33,630
- Stocks and contracts -€26,100
down €26,100 (-19.3%), from €135,000 to €108,900
- Receivables within one year +€4,067
up €4,067 (+224%), from €1,818 to €5,886
of which Trade receivables: +€5,886
- Current portion of long-term debt -€55,000
no longer reported in 2025 (was €55,000)
- Other debts +€39,636
up €39,636 (+16.5%), from €240,857 to €280,493
- Short-term financial debts -€7,809
no longer reported in 2025 (was €7,809)
- Tax, wage and social debts +€6,567
new in 2025: €6,567
- Profit (loss) carried forward +€3,666
up €3,666 (+1.8%), from -€204,798 to -€201,133
- Gross operating margin +€62,438
up €62,438, from -€51,965 to €10,473
- Depreciation -€12,170
down €12,170 (-81.7%), from €14,892 to €2,721
- Other operating charges -€1,654
down €1,654 (-57.0%), from €2,901 to €1,247
- Financial income -€860
down €860 (-98.9%), from €870 to €10
- Financial charges +€705
up €705 (+136%), from €520 to €1,224
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.
Derived cash bridge
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 | €178,915 | €164,418 | -€14,497 | -8.1% |
| Fixed assets | 21/28 | €38,322 | €3,492 | -€34,830 | -90.9% |
| Tangible fixed assets | 22/27 | €38,322 | €3,492 | -€34,830 | -90.9% |
| Plant, machinery and equipment | 23 | €2,094 | €894 | -€1,200 | -57.3% |
| Furniture and vehicles | 24 | €36,228 | €2,598 | -€33,630 | -92.8% |
| Current assets | 29/58 | €140,593 | €160,926 | +€20,333 | +14.5% |
| Stocks and contracts in progress | 3 | €135,000 | €108,900 | -€26,100 | -19.3% |
| Stocks | 30/36 | €135,000 | €108,900 | -€26,100 | -19.3% |
| Amounts receivable within one year | 40/41 | €1,818 | €5,886 | +€4,067 | +224% |
| Trade receivables | 40 | - | €5,886 | +€5,886 | |
| Other amounts receivable | 41 | €1,818 | - | -€1,818 | |
| Cash at bank and in hand | 54/58 | €3,774 | €45,314 | +€41,540 | +1,101% |
| Deferred charges and accrued income | 490/1 | - | €826 | +€826 | |
| Total equity and liabilities | 10/49 | €178,915 | €164,418 | -€14,497 | -8.1% |
| Equity | 10/15 | -€130,048 | -€126,382 | +€3,666 | +2.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €49,750 | €49,750 | = | 0.0% |
| Distributable reserves | 133 | €49,750 | €49,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,798 | -€201,133 | +€3,666 | +1.8% |
| Amounts payable | 17/49 | €308,962 | €290,800 | -€18,163 | -5.9% |
| Amounts payable within one year | 42/48 | €308,962 | €290,800 | -€18,163 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €55,000 | - | -€55,000 | |
| Financial debts | 43 | €7,809 | - | -€7,809 | |
| Credit institutions | 430/8 | €7,809 | - | -€7,809 | |
| Trade debts | 44 | €5,296 | €3,740 | -€1,556 | -29.4% |
| Suppliers | 440/4 | €5,296 | €3,740 | -€1,556 | -29.4% |
| Taxes, remuneration and social security | 45 | - | €6,567 | +€6,567 | |
| Taxes | 450/3 | - | €6,567 | +€6,567 | |
| Other amounts payable | 47/48 | €240,857 | €280,493 | +€39,636 | +16.5% |
| Non-recurring operating income | 76A | - | €3,437 | +€3,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,892 | €2,721 | -€12,170 | -81.7% |
| Other operating charges | 640/8 | €2,901 | €1,247 | -€1,654 | -57.0% |
| Non-recurring operating charges | 66A | - | €1,625 | +€1,625 | |
| Gross operating margin | 9900 | -€51,965 | €10,473 | +€62,438 | |
| Operating profit (loss) | 9901 | -€69,758 | €4,880 | +€74,638 | |
| Financial income | 75/76B | €870 | €10 | -€860 | -98.9% |
| Recurring financial income | 75 | €870 | €10 | -€860 | -98.9% |
| Financial charges | 65/66B | €520 | €1,224 | +€705 | +136% |
| Recurring financial charges | 65 | €520 | €1,224 | +€705 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€69,407 | €3,666 | +€73,073 | |
| Profit (loss) for the period | 9904 | -€69,407 | €3,666 | +€73,073 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,407 | €3,666 | +€73,073 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.