PUMP IT UP: 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 IT UP
Largest movements
- Cash -€19,045
down €19,045 (-67.4%), from €28,257 to €9,212
mainly Net result for the year (-€30,542) and Debts after one year (-€13,279)
- Tangible fixed assets -€12,630
down €12,630 (-6.7%), from €189,582 to €176,952
of which Land and buildings: -€7,886
- Receivables within one year +€4,970
up €4,970 (+233.6%), from €2,128 to €7,098
of which Trade receivables: +€2,708
- Profit (loss) carried forward -€30,542
down €30,542 (-32.2%), from €94,727 to €64,185
- Other debts +€21,840
up €21,840 (+110.4%), from €19,779 to €41,619
- Debts after one year -€13,279
down €13,279 (-22.5%), from €59,131 to €45,852
- Tax, wage and social debts -€3,754
down €3,754 (-58.6%), from €6,403 to €2,649
of which Taxes: -€3,754
- Gross operating margin -€47,413
down €47,413, from €33,572 to -€13,841
- Other operating charges -€3,549
down €3,549 (-71.6%), from €4,954 to €1,405
- Taxes -€2,545
down €2,545 (-94.6%), from €2,691 to €145
- Depreciation +€2,163
up €2,163 (+17.5%), from €12,358 to €14,521
- Financial income +€1,360
up €1,360 (+866.4%), from €157 to €1,518
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 | €227,902 | €201,339 | -€26,564 | -11.7% |
| Fixed assets | 21/28 | €189,582 | €176,952 | -€12,630 | -6.7% |
| Tangible fixed assets | 22/27 | €189,582 | €176,952 | -€12,630 | -6.7% |
| Land and buildings | 22 | €170,564 | €162,678 | -€7,886 | -4.6% |
| Plant, machinery and equipment | 23 | €8,198 | €7,692 | -€507 | -6.2% |
| Furniture and vehicles | 24 | €10,820 | €6,582 | -€4,237 | -39.2% |
| Current assets | 29/58 | €38,320 | €24,386 | -€13,934 | -36.4% |
| Amounts receivable within one year | 40/41 | €2,128 | €7,098 | +€4,970 | +233.6% |
| Trade receivables | 40 | €2,118 | €4,826 | +€2,708 | +127.9% |
| Other amounts receivable | 41 | €10 | €2,272 | +€2,262 | +21727.2% |
| Current investments | 50/53 | €7,335 | €7,526 | +€191 | +2.6% |
| Cash at bank and in hand | 54/58 | €28,257 | €9,212 | -€19,045 | -67.4% |
| Deferred charges and accrued income | 490/1 | €600 | €550 | -€50 | -8.3% |
| Total equity and liabilities | 10/49 | €227,902 | €201,339 | -€26,564 | -11.7% |
| Equity | 10/15 | €127,487 | €96,945 | -€30,542 | -24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,560 | €26,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €21,560 | €21,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,727 | €64,185 | -€30,542 | -32.2% |
| Amounts payable | 17/49 | €100,415 | €104,393 | +€3,978 | +4.0% |
| Amounts payable after more than one year | 17 | €59,131 | €45,852 | -€13,279 | -22.5% |
| Financial debts | 170/4 | €59,131 | €45,852 | -€13,279 | -22.5% |
| Amounts payable within one year | 42/48 | €41,285 | €58,541 | +€17,257 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €12,907 | €13,279 | +€371 | +2.9% |
| Trade debts | 44 | €2,196 | €996 | -€1,200 | -54.7% |
| Suppliers | 440/4 | €2,196 | €996 | -€1,200 | -54.7% |
| Taxes, remuneration and social security | 45 | €6,403 | €2,649 | -€3,754 | -58.6% |
| Taxes | 450/3 | €6,403 | €2,649 | -€3,754 | -58.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,779 | €41,619 | +€21,840 | +110.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,358 | €14,521 | +€2,163 | +17.5% |
| Other operating charges | 640/8 | €4,954 | €1,405 | -€3,549 | -71.6% |
| Gross operating margin | 9900 | €33,572 | -€13,841 | -€47,413 | |
| Operating profit (loss) | 9901 | €16,260 | -€29,767 | -€46,027 | |
| Financial income | 75/76B | €157 | €1,518 | +€1,360 | +866.4% |
| Recurring financial income | 75 | €157 | €1,518 | +€1,360 | +866.4% |
| Financial charges | 65/66B | €2,501 | €2,147 | -€353 | -14.1% |
| Recurring financial charges | 65 | €2,501 | €2,147 | -€353 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €13,917 | -€30,396 | -€44,313 | |
| Income taxes | 67/77 | €2,691 | €145 | -€2,545 | -94.6% |
| Profit (loss) for the period | 9904 | €11,226 | -€30,542 | -€41,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,226 | -€30,542 | -€41,768 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.