Pumo Consulting: 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.
Pumo Consulting
Largest movements
- Cash +€265,735
up €265,735 (+274%), from €96,975 to €362,711
mainly Net result for the year (+€176,142) and Tax, wage and social debts (+€85,349)
- Reserves +€176,142
up €176,142 (+223%), from €78,931 to €255,073
- Tax, wage and social debts +€85,349
up €85,349 (+166%), from €51,566 to €136,915
of which Taxes: +€77,418
- Gross operating margin +€144,743
up €144,743 (+131%), from €110,819 to €255,562
- Taxes +€45,298
up €45,298 (+144%), from €31,411 to €76,709
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 | €146,493 | €412,836 | +€266,343 | +182% |
| Fixed assets | 21/28 | €698 | €425 | -€273 | -39.1% |
| Tangible fixed assets | 22/27 | €698 | €425 | -€273 | -39.1% |
| Furniture and vehicles | 24 | €698 | €425 | -€273 | -39.1% |
| Current assets | 29/58 | €145,795 | €412,411 | +€266,616 | +183% |
| Amounts receivable within one year | 40/41 | €41,425 | €42,949 | +€1,524 | +3.7% |
| Trade receivables | 40 | €41,425 | €42,949 | +€1,524 | +3.7% |
| Cash at bank and in hand | 54/58 | €96,975 | €362,711 | +€265,735 | +274% |
| Deferred charges and accrued income | 490/1 | €7,395 | €6,751 | -€644 | -8.7% |
| Total equity and liabilities | 10/49 | €146,493 | €412,836 | +€266,343 | +182% |
| Equity | 10/15 | €83,931 | €260,073 | +€176,142 | +210% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,931 | €255,073 | +€176,142 | +223% |
| Distributable reserves | 133 | €78,931 | €255,073 | +€176,142 | +223% |
| Amounts payable | 17/49 | €62,562 | €152,763 | +€90,201 | +144% |
| Amounts payable within one year | 42/48 | €62,394 | €152,595 | +€90,201 | +145% |
| Trade debts | 44 | €3,253 | €7,156 | +€3,902 | +120% |
| Suppliers | 440/4 | €3,253 | €7,156 | +€3,902 | +120% |
| Taxes, remuneration and social security | 45 | €51,566 | €136,915 | +€85,349 | +166% |
| Taxes | 450/3 | €51,566 | €128,984 | +€77,418 | +150% |
| Remuneration and social security | 454/9 | - | €7,931 | +€7,931 | |
| Other amounts payable | 47/48 | €7,574 | €8,524 | +€950 | +12.5% |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €273 | +€152 | +127% |
| Other operating charges | 640/8 | €44 | €471 | +€427 | +969% |
| Gross operating margin | 9900 | €110,819 | €255,562 | +€144,743 | +131% |
| Operating profit (loss) | 9901 | €110,655 | €254,819 | +€144,164 | +130% |
| Financial charges | 65/66B | €312 | €1,969 | +€1,657 | +531% |
| Recurring financial charges | 65 | €312 | €1,969 | +€1,657 | +531% |
| Profit (loss) for the period before taxes | 9903 | €110,342 | €252,850 | +€142,508 | +129% |
| Income taxes | 67/77 | €31,411 | €76,709 | +€45,298 | +144% |
| Profit (loss) for the period | 9904 | €78,931 | €176,142 | +€97,210 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €78,931 | €176,142 | +€97,210 | +123% |
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 19 October 2026 via checked.be.