KUMPS JOHNNY: 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.
KUMPS JOHNNY
Largest movements
- Cash -€441,087
down €441,087 (-71.8%), from €614,443 to €173,355
mainly Contributions, distributions and other (-€202,228) and Stocks and contracts (-€197,459)
- Stocks and contracts +€197,459
up €197,459 (+43.5%), from €454,299 to €651,758
- Tangible fixed assets +€35,100
up €35,100 (+6.9%), from €512,048 to €547,148
of which Furniture and vehicles: +€24,342
- Receivables within one year -€26,678
down €26,678 (-12.8%), from €207,843 to €181,165
of which Trade receivables: -€60,099
- Trade debts -€121,452
down €121,452 (-34.6%), from €350,831 to €229,379
- Tax, wage and social debts -€38,457
down €38,457 (-69.3%), from €55,498 to €17,041
of which Taxes: -€27,158
- Reserves -€35,486
down €35,486 (-2.9%), from €1.2m to €1.2m
- Short-term financial debts -€20,000
no longer reported in 2025 (was €20,000)
- Gross operating margin -€136,105
down €136,105 (-21.7%), from €627,385 to €491,280
- Taxes -€58,922
down €58,922 (-44.1%), from €133,572 to €74,650
- Staff costs +€30,634
up €30,634 (+22.5%), from €135,870 to €166,505
- Depreciation +€11,488
up €11,488 (+18.4%), from €62,460 to €73,948
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,791,581 | €1,559,882 | -€231,699 | -12.9% |
| Fixed assets | 21/28 | €512,048 | €547,148 | +€35,100 | +6.9% |
| Tangible fixed assets | 22/27 | €512,048 | €547,148 | +€35,100 | +6.9% |
| Land and buildings | 22 | €324,141 | €341,292 | +€17,151 | +5.3% |
| Plant, machinery and equipment | 23 | €94,950 | €88,970 | -€5,980 | -6.3% |
| Furniture and vehicles | 24 | €92,545 | €116,886 | +€24,342 | +26.3% |
| Other tangible fixed assets | 26 | €413 | - | -€413 | |
| Current assets | 29/58 | €1,279,533 | €1,012,734 | -€266,799 | -20.9% |
| Stocks and contracts in progress | 3 | €454,299 | €651,758 | +€197,459 | +43.5% |
| Stocks | 30/36 | €454,299 | €651,758 | +€197,459 | +43.5% |
| Amounts receivable within one year | 40/41 | €207,843 | €181,165 | -€26,678 | -12.8% |
| Trade receivables | 40 | €186,133 | €126,034 | -€60,099 | -32.3% |
| Other amounts receivable | 41 | €21,710 | €55,131 | +€33,421 | +154% |
| Cash at bank and in hand | 54/58 | €614,443 | €173,355 | -€441,087 | -71.8% |
| Deferred charges and accrued income | 490/1 | €2,948 | €6,456 | +€3,508 | +119% |
| Total equity and liabilities | 10/49 | €1,791,581 | €1,559,882 | -€231,699 | -12.9% |
| Equity | 10/15 | €1,221,547 | €1,186,061 | -€35,486 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,215,347 | €1,179,861 | -€35,486 | -2.9% |
| Distributable reserves | 133 | €1,215,347 | €1,179,861 | -€35,486 | -2.9% |
| Amounts payable | 17/49 | €570,035 | €373,821 | -€196,214 | -34.4% |
| Amounts payable after more than one year | 17 | €116,114 | €101,217 | -€14,898 | -12.8% |
| Financial debts | 170/4 | €116,114 | €101,217 | -€14,898 | -12.8% |
| Amounts payable within one year | 42/48 | €453,921 | €272,604 | -€181,316 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €14,504 | €14,898 | +€393 | +2.7% |
| Financial debts | 43 | €20,000 | - | -€20,000 | |
| Credit institutions | 430/8 | €20,000 | - | -€20,000 | |
| Trade debts | 44 | €350,831 | €229,379 | -€121,452 | -34.6% |
| Suppliers | 440/4 | €350,831 | €229,379 | -€121,452 | -34.6% |
| Taxes, remuneration and social security | 45 | €55,498 | €17,041 | -€38,457 | -69.3% |
| Taxes | 450/3 | €29,126 | €1,969 | -€27,158 | -93.2% |
| Remuneration and social security | 454/9 | €26,372 | €15,072 | -€11,300 | -42.8% |
| Other amounts payable | 47/48 | €13,088 | €11,288 | -€1,800 | -13.8% |
| Remuneration, social security and pensions | 62 | €135,870 | €166,505 | +€30,634 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,460 | €73,948 | +€11,488 | +18.4% |
| Other operating charges | 640/8 | €4,084 | €5,156 | +€1,071 | +26.2% |
| Gross operating margin | 9900 | €627,385 | €491,280 | -€136,105 | -21.7% |
| Operating profit (loss) | 9901 | €424,970 | €245,672 | -€179,298 | -42.2% |
| Financial income | 75/76B | €41 | - | -€41 | |
| Recurring financial income | 75 | €41 | - | -€41 | |
| Financial charges | 65/66B | €6,036 | €4,279 | -€1,756 | -29.1% |
| Recurring financial charges | 65 | €6,036 | €4,279 | -€1,756 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €418,976 | €241,392 | -€177,583 | -42.4% |
| Income taxes | 67/77 | €133,572 | €74,650 | -€58,922 | -44.1% |
| Profit (loss) for the period | 9904 | €285,404 | €166,742 | -€118,662 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €285,404 | €166,742 | -€118,662 | -41.6% |
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 23 October 2026 via checked.be.