PUMP CONSULT: 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.
PUMP CONSULT
Largest movements
- Cash +€70,228
up €70,228 (+41.1%), from €171,067 to €241,295
mainly Other debts (+€77,827) and Net result for the year (+€44,151)
- Receivables within one year -€18,286
down €18,286 (-38.7%), from €47,198 to €28,912
- Tangible fixed assets -€10,550
down €10,550 (-47.8%), from €22,049 to €11,499
- Other debts +€77,827
up €77,827 (+151.9%), from €51,240 to €129,067
- Reserves -€36,849
down €36,849 (-24.6%), from €149,806 to €112,957
- Debts after one year -€7,160
down €7,160 (-100.0%), from €7,160 to €0
- Tax, wage and social debts +€7,042
up €7,042 (+47.4%), from €14,841 to €21,883
of which Taxes: +€4,542
- Gross operating margin +€17,593
up €17,593 (+24.1%), from €72,940 to €90,533
- Taxes +€4,685
up €4,685 (+37.3%), from €12,574 to €17,259
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 | €241,364 | €283,034 | +€41,670 | +17.3% |
| Fixed assets | 21/28 | €22,049 | €11,499 | -€10,550 | -47.8% |
| Tangible fixed assets | 22/27 | €22,049 | €11,499 | -€10,550 | -47.8% |
| Furniture and vehicles | 24 | €22,049 | €11,499 | -€10,550 | -47.8% |
| Current assets | 29/58 | €219,315 | €271,535 | +€52,220 | +23.8% |
| Amounts receivable within one year | 40/41 | €47,198 | €28,912 | -€18,286 | -38.7% |
| Trade receivables | 40 | €47,198 | €28,912 | -€18,286 | -38.7% |
| Cash at bank and in hand | 54/58 | €171,067 | €241,295 | +€70,228 | +41.1% |
| Deferred charges and accrued income | 490/1 | €1,050 | €1,328 | +€278 | +26.5% |
| Total equity and liabilities | 10/49 | €241,364 | €283,034 | +€41,670 | +17.3% |
| Equity | 10/15 | €156,006 | €119,157 | -€36,849 | -23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,806 | €112,957 | -€36,849 | -24.6% |
| Distributable reserves | 133 | €149,806 | €112,957 | -€36,849 | -24.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €85,358 | €163,877 | +€78,519 | +92.0% |
| Amounts payable after more than one year | 17 | €7,160 | €0 | -€7,160 | -100.0% |
| Financial debts | 170/4 | €7,160 | €0 | -€7,160 | -100.0% |
| Amounts payable within one year | 42/48 | €74,756 | €159,269 | +€84,514 | +113.1% |
| Current portion of amounts payable after more than one year | 42 | €7,079 | €7,160 | +€81 | +1.1% |
| Trade debts | 44 | €1,595 | €1,160 | -€436 | -27.3% |
| Suppliers | 440/4 | €1,595 | €1,160 | -€436 | -27.3% |
| Taxes, remuneration and social security | 45 | €14,841 | €21,883 | +€7,042 | +47.4% |
| Taxes | 450/3 | €12,341 | €16,883 | +€4,542 | +36.8% |
| Remuneration and social security | 454/9 | €2,500 | €5,000 | +€2,500 | +100.0% |
| Other amounts payable | 47/48 | €51,240 | €129,067 | +€77,827 | +151.9% |
| Accrued charges and deferred income | 492/3 | €3,442 | €4,608 | +€1,165 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,070 | €11,169 | +€99 | +0.9% |
| Other operating charges | 640/8 | €13,534 | €14,174 | +€640 | +4.7% |
| Gross operating margin | 9900 | €72,940 | €90,533 | +€17,593 | +24.1% |
| Operating profit (loss) | 9901 | €48,336 | €65,190 | +€16,854 | +34.9% |
| Financial income | 75/76B | €2 | €31 | +€29 | +1830.4% |
| Recurring financial income | 75 | €2 | €31 | +€29 | +1830.4% |
| Financial charges | 65/66B | €3,277 | €3,812 | +€534 | +16.3% |
| Recurring financial charges | 65 | €3,277 | €3,812 | +€534 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €45,060 | €61,409 | +€16,349 | +36.3% |
| Income taxes | 67/77 | €12,574 | €17,259 | +€4,685 | +37.3% |
| Profit (loss) for the period | 9904 | €32,486 | €44,151 | +€11,665 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,486 | €44,151 | +€11,665 | +35.9% |
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 4 October 2026 via checked.be.