KUMS VITAL: what changed
KUMS VITAL
Largest movements
- Cash +€14,867
up €14,867 (+28.4%), from €52,292 to €67,158
mainly Net result for the year (+€21,340) and Current portion of long-term debt (+€5,060)
- Stocks and contracts +€4,980
up €4,980 (+8.3%), from €59,800 to €64,780
- Tangible fixed assets -€3,641
down €3,641 (-20.8%), from €17,538 to €13,897
- Receivables within one year +€2,164
up €2,164 (+77.8%), from €2,780 to €4,944
of which Trade receivables: +€2,553
- Reserves +€21,340
up €21,340 (+29.2%), from €72,965 to €94,305
- Other debts -€6,577
down €6,577 (-24.8%), from €26,529 to €19,952
- Current portion of long-term debt +€5,060
up €5,060 (+253%), from €2,000 to €7,060
- Staff costs -€35,051
down €35,051, from €33,585 to -€1,465
- Gross operating margin -€11,060
down €11,060 (-24.1%), from €45,964 to €34,904
- Taxes +€8,476
up €8,476 (+443%), from €1,914 to €10,390
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,410 | €150,780 | +€18,370 | +13.9% |
| Fixed assets | 21/28 | €17,538 | €13,897 | -€3,641 | -20.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €17,538 | €13,897 | -€3,641 | -20.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €3,047 | €2,362 | -€685 | -22.5% |
| Furniture and vehicles | 24 | €4,847 | €3,426 | -€1,421 | -29.3% |
| Other tangible fixed assets | 26 | €9,645 | €8,109 | -€1,535 | -15.9% |
| Current assets | 29/58 | €114,872 | €136,882 | +€22,011 | +19.2% |
| Stocks and contracts in progress | 3 | €59,800 | €64,780 | +€4,980 | +8.3% |
| Stocks | 30/36 | €59,800 | €64,780 | +€4,980 | +8.3% |
| Amounts receivable within one year | 40/41 | €2,780 | €4,944 | +€2,164 | +77.8% |
| Trade receivables | 40 | €1,896 | €4,449 | +€2,553 | +135% |
| Other amounts receivable | 41 | €884 | €495 | -€389 | -44.0% |
| Cash at bank and in hand | 54/58 | €52,292 | €67,158 | +€14,867 | +28.4% |
| Total equity and liabilities | 10/49 | €132,410 | €150,780 | +€18,370 | +13.9% |
| Equity | 10/15 | €97,723 | €119,063 | +€21,340 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,965 | €94,305 | +€21,340 | +29.2% |
| Distributable reserves | 133 | €72,965 | €94,305 | +€21,340 | +29.2% |
| Profit (loss) carried forward | 14 | €6,158 | €6,158 | = | 0.0% |
| Amounts payable | 17/49 | €34,687 | €31,716 | -€2,970 | -8.6% |
| Amounts payable within one year | 42/48 | €34,687 | €31,716 | -€2,970 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | €7,060 | +€5,060 | +253% |
| Trade debts | 44 | €2,579 | €1,851 | -€728 | -28.2% |
| Suppliers | 440/4 | €2,579 | €1,851 | -€728 | -28.2% |
| Taxes, remuneration and social security | 45 | €3,579 | €2,853 | -€726 | -20.3% |
| Taxes | 450/3 | €82 | €2,853 | +€2,771 | +3,390% |
| Remuneration and social security | 454/9 | €3,497 | - | -€3,497 | |
| Other amounts payable | 47/48 | €26,529 | €19,952 | -€6,577 | -24.8% |
| Non-recurring operating income | 76A | €316 | - | -€316 | |
| Remuneration, social security and pensions | 62 | €33,585 | -€1,465 | -€35,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,885 | €3,641 | -€244 | -6.3% |
| Other operating charges | 640/8 | €1,061 | €760 | -€301 | -28.4% |
| Gross operating margin | 9900 | €45,964 | €34,904 | -€11,060 | -24.1% |
| Operating profit (loss) | 9901 | €7,433 | €31,968 | +€24,536 | +330% |
| Financial income | 75/76B | €27 | €4 | -€23 | -84.5% |
| Recurring financial income | 75 | €27 | €4 | -€23 | -84.5% |
| Financial charges | 65/66B | €418 | €243 | -€175 | -41.9% |
| Recurring financial charges | 65 | €418 | €243 | -€175 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €7,042 | €31,730 | +€24,688 | +351% |
| Income taxes | 67/77 | €1,914 | €10,390 | +€8,476 | +443% |
| Profit (loss) for the period | 9904 | €5,128 | €21,340 | +€16,212 | +316% |
| Profit (loss) for the period to be appropriated | 9905 | €5,128 | €21,340 | +€16,212 | +316% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.