Kumscore: 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.
Kumscore
Largest movements
- Cash +€24,134
up €24,134 (+206.0%), from €11,717 to €35,851
mainly Net result for the year (+€22,240) and Tax, wage and social debts (+€7,311)
- Receivables within one year +€11,013
up €11,013 (+362.6%), from €3,037 to €14,050
of which Trade receivables: +€10,500
- Stocks and contracts -€4,888
down €4,888 (-80.1%), from €6,099 to €1,211
- Deferred charges and accrued income -€2,371
down €2,371 (-34.7%), from €6,840 to €4,469
- Current investments +€2,120
new in 2025: €2,120
- Profit (loss) carried forward +€13,062
up €13,062, from -€13,062 to €0
- Reserves +€9,178
new in 2025: €9,178
- Tax, wage and social debts +€7,311
new in 2025: €7,311
- Trade debts +€3,496
up €3,496 (+438.2%), from €798 to €4,293
- Other debts -€1,883
down €1,883 (-5.0%), from €37,457 to €35,574
- Gross operating margin +€27,220
up €27,220 (+68946.0%), from €39 to €27,259
- Taxes +€3,321
new in 2025: €3,321
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 | €27,693 | €58,856 | +€31,163 | +112.5% |
| Fixed assets | 21/28 | - | €1,156 | +€1,156 | |
| Tangible fixed assets | 22/27 | - | €1,156 | +€1,156 | |
| Furniture and vehicles | 24 | - | €1,156 | +€1,156 | |
| Current assets | 29/58 | €27,693 | €57,701 | +€30,007 | +108.4% |
| Stocks and contracts in progress | 3 | €6,099 | €1,211 | -€4,888 | -80.1% |
| Stocks | 30/36 | €6,099 | €1,211 | -€4,888 | -80.1% |
| Amounts receivable within one year | 40/41 | €3,037 | €14,050 | +€11,013 | +362.6% |
| Trade receivables | 40 | €2,946 | €13,447 | +€10,500 | +356.4% |
| Other amounts receivable | 41 | €91 | €603 | +€512 | +564.0% |
| Current investments | 50/53 | - | €2,120 | +€2,120 | |
| Cash at bank and in hand | 54/58 | €11,717 | €35,851 | +€24,134 | +206.0% |
| Deferred charges and accrued income | 490/1 | €6,840 | €4,469 | -€2,371 | -34.7% |
| Total equity and liabilities | 10/49 | €27,693 | €58,856 | +€31,163 | +112.5% |
| Equity | 10/15 | -€10,562 | €11,678 | +€22,240 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €9,178 | +€9,178 | |
| Distributable reserves | 133 | - | €9,178 | +€9,178 | |
| Profit (loss) carried forward | 14 | -€13,062 | €0 | +€13,062 | |
| Amounts payable | 17/49 | €38,255 | €47,178 | +€8,923 | +23.3% |
| Amounts payable within one year | 42/48 | €38,255 | €47,178 | +€8,923 | +23.3% |
| Trade debts | 44 | €798 | €4,293 | +€3,496 | +438.2% |
| Suppliers | 440/4 | €798 | €4,293 | +€3,496 | +438.2% |
| Taxes, remuneration and social security | 45 | - | €7,311 | +€7,311 | |
| Taxes | 450/3 | - | €7,311 | +€7,311 | |
| Other amounts payable | 47/48 | €37,457 | €35,574 | -€1,883 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1 | +€1 | |
| Other operating charges | 640/8 | €412 | €400 | -€13 | -3.1% |
| Gross operating margin | 9900 | €39 | €27,259 | +€27,220 | +68946.0% |
| Operating profit (loss) | 9901 | -€373 | €26,859 | +€27,232 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,528 | €1,298 | -€229 | -15.0% |
| Recurring financial charges | 65 | €1,528 | €1,298 | -€229 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,901 | €25,561 | +€27,461 | |
| Income taxes | 67/77 | - | €3,321 | +€3,321 | |
| Profit (loss) for the period | 9904 | -€1,901 | €22,240 | +€24,140 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,901 | €22,240 | +€24,140 |
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.