KURUMAN: 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.
KURUMAN
Largest movements
- Receivables within one year +€105,833
up €105,833 (+662.3%), from €15,981 to €121,814
of which Trade receivables: +€105,494
- Other debts +€121,286
up €121,286 (+100.2%), from €120,994 to €242,280
- Debts after one year -€19,022
down €19,022 (-34.6%), from €54,929 to €35,907
- Profit (loss) carried forward +€12,519
up €12,519 (+16.9%), from €74,122 to €86,641
- Current portion of long-term debt -€10,544
down €10,544 (-35.7%), from €29,565 to €19,022
- Depreciation -€13,800
down €13,800 (-97.0%), from €14,234 to €434
- Gross operating margin -€3,050
down €3,050 (-14.6%), from €20,930 to €17,880
- Financial charges -€1,583
down €1,583 (-28.7%), from €5,513 to €3,930
- Other operating charges +€604
up €604 (+153.8%), from €393 to €997
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 | €326,818 | €430,307 | +€103,490 | +31.7% |
| Fixed assets | 21/28 | €301,728 | €301,294 | -€434 | -0.1% |
| Tangible fixed assets | 22/27 | €1,728 | €1,294 | -€434 | -25.1% |
| Furniture and vehicles | 24 | €1,728 | €1,294 | -€434 | -25.1% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €25,090 | €129,013 | +€103,924 | +414.2% |
| Amounts receivable within one year | 40/41 | €15,981 | €121,814 | +€105,833 | +662.3% |
| Trade receivables | 40 | €15,981 | €121,474 | +€105,494 | +660.1% |
| Other amounts receivable | 41 | - | €339 | +€339 | |
| Cash at bank and in hand | 54/58 | €6,850 | €3,813 | -€3,037 | -44.3% |
| Deferred charges and accrued income | 490/1 | €2,259 | €3,387 | +€1,127 | +49.9% |
| Total equity and liabilities | 10/49 | €326,818 | €430,307 | +€103,490 | +31.7% |
| Equity | 10/15 | €112,029 | €124,548 | +€12,519 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,707 | €31,707 | = | 0.0% |
| Distributable reserves | 133 | €31,707 | €31,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,122 | €86,641 | +€12,519 | +16.9% |
| Amounts payable | 17/49 | €214,789 | €305,760 | +€90,971 | +42.4% |
| Amounts payable after more than one year | 17 | €54,929 | €35,907 | -€19,022 | -34.6% |
| Financial debts | 170/4 | €54,929 | €35,907 | -€19,022 | -34.6% |
| Amounts payable within one year | 42/48 | €159,860 | €269,853 | +€109,993 | +68.8% |
| Current portion of amounts payable after more than one year | 42 | €29,565 | €19,022 | -€10,544 | -35.7% |
| Trade debts | 44 | €9,184 | €8,434 | -€750 | -8.2% |
| Suppliers | 440/4 | €9,184 | €8,434 | -€750 | -8.2% |
| Taxes, remuneration and social security | 45 | €117 | €117 | = | 0.0% |
| Taxes | 450/3 | €117 | €117 | = | 0.0% |
| Other amounts payable | 47/48 | €120,994 | €242,280 | +€121,286 | +100.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,234 | €434 | -€13,800 | -97.0% |
| Other operating charges | 640/8 | €393 | €997 | +€604 | +153.8% |
| Gross operating margin | 9900 | €20,930 | €17,880 | -€3,050 | -14.6% |
| Operating profit (loss) | 9901 | €6,303 | €16,449 | +€10,146 | +161.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,513 | €3,930 | -€1,583 | -28.7% |
| Recurring financial charges | 65 | €5,513 | €3,930 | -€1,583 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €790 | €12,519 | +€11,729 | +1485.0% |
| Profit (loss) for the period | 9904 | €790 | €12,519 | +€11,729 | +1485.0% |
| Profit (loss) for the period to be appropriated | 9905 | €790 | €12,519 | +€11,729 | +1485.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.