KUMPPANI: 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.
KUMPPANI
Largest movements
- Receivables within one year -€12,709
down €12,709 (-53.8%), from €23,620 to €10,911
of which Trade receivables: -€14,594
- Cash +€7,607
up €7,607 (+543%), from €1,401 to €9,008
mainly Receivables within one year (+€12,709) and Depreciation (+€11,071)
- Tangible fixed assets -€5,500
down €5,500 (-16.8%), from €32,728 to €27,228
of which Furniture and vehicles: -€4,851
- Current investments -€5,000
down €5,000 (-99.9%), from €5,006 to €7
- Other debts -€21,358
down €21,358 (-40.1%), from €53,199 to €31,841
- Profit (loss) carried forward +€9,592
up €9,592, from -€2,913 to €6,679
- Tax, wage and social debts -€3,534
down €3,534 (-52.6%), from €6,715 to €3,181
- Short-term financial debts -€884
down €884 (-88.9%), from €995 to €110
- Gross operating margin +€8,954
up €8,954 (+51.3%), from €17,452 to €26,406
- Taxes +€2,979
up €2,979 (+350%), from €851 to €3,830
- Depreciation +€1,257
up €1,257 (+12.8%), from €9,814 to €11,071
- Other operating charges +€1,094
up €1,094 (+144%), from €759 to €1,853
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 | €65,651 | €49,451 | -€16,200 | -24.7% |
| Fixed assets | 21/28 | €34,642 | €28,641 | -€6,000 | -17.3% |
| Intangible fixed assets | 21 | €1,914 | €1,414 | -€500 | -26.1% |
| Tangible fixed assets | 22/27 | €32,728 | €27,228 | -€5,500 | -16.8% |
| Plant, machinery and equipment | 23 | €1,688 | €950 | -€738 | -43.7% |
| Furniture and vehicles | 24 | €23,516 | €18,666 | -€4,851 | -20.6% |
| Other tangible fixed assets | 26 | €7,524 | €7,612 | +€88 | +1.2% |
| Current assets | 29/58 | €31,009 | €20,810 | -€10,200 | -32.9% |
| Amounts receivable within one year | 40/41 | €23,620 | €10,911 | -€12,709 | -53.8% |
| Trade receivables | 40 | €18,362 | €3,768 | -€14,594 | -79.5% |
| Other amounts receivable | 41 | €5,258 | €7,142 | +€1,885 | +35.8% |
| Current investments | 50/53 | €5,006 | €7 | -€5,000 | -99.9% |
| Cash at bank and in hand | 54/58 | €1,401 | €9,008 | +€7,607 | +543% |
| Deferred charges and accrued income | 490/1 | €982 | €884 | -€98 | -10.0% |
| Total equity and liabilities | 10/49 | €65,651 | €49,451 | -€16,200 | -24.7% |
| Equity | 10/15 | €2,087 | €11,679 | +€9,592 | +460% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,913 | €6,679 | +€9,592 | |
| Amounts payable | 17/49 | €63,564 | €37,772 | -€25,792 | -40.6% |
| Amounts payable within one year | 42/48 | €63,564 | €37,772 | -€25,792 | -40.6% |
| Financial debts | 43 | €995 | €110 | -€884 | -88.9% |
| Credit institutions | 430/8 | €995 | €110 | -€884 | -88.9% |
| Trade debts | 44 | €2,655 | €2,640 | -€15 | -0.6% |
| Suppliers | 440/4 | €2,655 | €2,640 | -€15 | -0.6% |
| Taxes, remuneration and social security | 45 | €6,715 | €3,181 | -€3,534 | -52.6% |
| Taxes | 450/3 | €6,715 | €3,181 | -€3,534 | -52.6% |
| Other amounts payable | 47/48 | €53,199 | €31,841 | -€21,358 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,814 | €11,071 | +€1,257 | +12.8% |
| Other operating charges | 640/8 | €759 | €1,853 | +€1,094 | +144% |
| Gross operating margin | 9900 | €17,452 | €26,406 | +€8,954 | +51.3% |
| Operating profit (loss) | 9901 | €6,879 | €13,483 | +€6,603 | +96.0% |
| Financial income | 75/76B | €14 | €30 | +€16 | +110% |
| Recurring financial income | 75 | €14 | €30 | +€16 | +110% |
| Financial charges | 65/66B | €100 | €90 | -€10 | -9.9% |
| Recurring financial charges | 65 | €100 | €90 | -€10 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €6,794 | €13,422 | +€6,629 | +97.6% |
| Income taxes | 67/77 | €851 | €3,830 | +€2,979 | +350% |
| Profit (loss) for the period | 9904 | €5,942 | €9,592 | +€3,650 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,942 | €9,592 | +€3,650 | +61.4% |
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 24 October 2026 via checked.be.