Kumulus Productions: 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.
Kumulus Productions
Largest movements
- Cash +€10,831
up €10,831 (+64.8%), from €16,717 to €27,547
mainly Net result for the year (+€14,947) and Receivables within one year (+€2,850)
- Receivables within one year -€2,850
down €2,850 (-40.5%), from €7,030 to €4,180
of which Trade receivables: -€2,838
- Tangible fixed assets -€2,253
down €2,253 (-33.2%), from €6,791 to €4,538
of which Furniture and vehicles: -€1,286
- Profit (loss) carried forward +€14,947
up €14,947 (+194%), from €7,705 to €22,652
- Other debts -€6,254
down €6,254 (-71.9%), from €8,694 to €2,440
- Debts after one year -€1,316
down €1,316 (-100%), from €1,316 to €0
- Trade debts -€941
down €941 (-39.1%), from €2,405 to €1,463
- Current portion of long-term debt -€562
down €562 (-29.9%), from €1,878 to €1,316
- Gross operating margin +€11,303
up €11,303 (+94.6%), from €11,947 to €23,250
- Taxes +€2,183
up €2,183 (+103%), from €2,113 to €4,296
- Other operating charges +€317
up €317 (+174%), from €182 to €498
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 | €31,673 | €37,488 | +€5,815 | +18.4% |
| Fixed assets | 21/28 | €6,791 | €4,538 | -€2,253 | -33.2% |
| Tangible fixed assets | 22/27 | €6,791 | €4,538 | -€2,253 | -33.2% |
| Plant, machinery and equipment | 23 | €1,924 | €958 | -€967 | -50.2% |
| Furniture and vehicles | 24 | €4,867 | €3,581 | -€1,286 | -26.4% |
| Current assets | 29/58 | €24,882 | €32,950 | +€8,068 | +32.4% |
| Amounts receivable within one year | 40/41 | €7,030 | €4,180 | -€2,850 | -40.5% |
| Trade receivables | 40 | €7,018 | €4,180 | -€2,838 | -40.4% |
| Other amounts receivable | 41 | €12 | €0 | -€12 | -100% |
| Cash at bank and in hand | 54/58 | €16,717 | €27,547 | +€10,831 | +64.8% |
| Deferred charges and accrued income | 490/1 | €1,135 | €1,223 | +€87 | +7.7% |
| Total equity and liabilities | 10/49 | €31,673 | €37,488 | +€5,815 | +18.4% |
| Equity | 10/15 | €10,705 | €25,652 | +€14,947 | +140% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,705 | €22,652 | +€14,947 | +194% |
| Amounts payable | 17/49 | €20,968 | €11,836 | -€9,132 | -43.6% |
| Amounts payable after more than one year | 17 | €1,316 | €0 | -€1,316 | -100% |
| Financial debts | 170/4 | €1,316 | €0 | -€1,316 | -100% |
| Amounts payable within one year | 42/48 | €19,652 | €11,836 | -€7,816 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €1,878 | €1,316 | -€562 | -29.9% |
| Trade debts | 44 | €2,405 | €1,463 | -€941 | -39.1% |
| Suppliers | 440/4 | €2,405 | €1,463 | -€941 | -39.1% |
| Taxes, remuneration and social security | 45 | €6,676 | €6,618 | -€58 | -0.9% |
| Taxes | 450/3 | €6,676 | €6,618 | -€58 | -0.9% |
| Other amounts payable | 47/48 | €8,694 | €2,440 | -€6,254 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,073 | €2,253 | +€180 | +8.7% |
| Other operating charges | 640/8 | €182 | €498 | +€317 | +174% |
| Gross operating margin | 9900 | €11,947 | €23,250 | +€11,303 | +94.6% |
| Operating profit (loss) | 9901 | €9,692 | €20,499 | +€10,806 | +111% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,191 | €1,256 | +€65 | +5.5% |
| Recurring financial charges | 65 | €1,191 | €1,256 | +€65 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €8,502 | €19,243 | +€10,741 | +126% |
| Income taxes | 67/77 | €2,113 | €4,296 | +€2,183 | +103% |
| Profit (loss) for the period | 9904 | €6,389 | €14,947 | +€8,558 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €6,389 | €14,947 | +€8,558 | +134% |
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 26 October 2026 via checked.be.