PUMPIT: 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.
PUMPIT
Largest movements
- Receivables within one year -€39,330
down €39,330 (-54.0%), from €72,855 to €33,525
of which Trade receivables: -€39,275
- Cash -€8,439
down €8,439 (-62.3%), from €13,545 to €5,106
mainly Net result for the year (-€55,033) and Trade debts (-€7,582)
- Tangible fixed assets -€1,421
down €1,421 (-75.5%), from €1,881 to €460
- Profit (loss) carried forward -€55,033
down €55,033, from €27,025 to -€28,008
- Other debts +€17,500
up €17,500 (+968.0%), from €1,808 to €19,308
- Trade debts -€7,582
down €7,582 (-55.6%), from €13,633 to €6,051
- Tax, wage and social debts -€3,961
no longer reported in 2025 (was €3,961)
- Gross operating margin -€72,402
down €72,402, from €19,510 to -€52,892
- Taxes -€3,961
no longer reported in 2025 (was €3,961)
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 | €96,427 | €47,351 | -€49,076 | -50.9% |
| Formation expenses | 20 | €279 | €40 | -€238 | -85.5% |
| Fixed assets | 21/28 | €9,391 | €7,970 | -€1,421 | -15.1% |
| Tangible fixed assets | 22/27 | €1,881 | €460 | -€1,421 | -75.5% |
| Plant, machinery and equipment | 23 | €1,881 | €460 | -€1,421 | -75.5% |
| Financial fixed assets | 28 | €7,510 | €7,510 | = | 0.0% |
| Current assets | 29/58 | €86,757 | €39,341 | -€47,416 | -54.7% |
| Stocks and contracts in progress | 3 | €357 | €710 | +€352 | +98.5% |
| Stocks | 30/36 | €357 | €710 | +€352 | +98.5% |
| Amounts receivable within one year | 40/41 | €72,855 | €33,525 | -€39,330 | -54.0% |
| Trade receivables | 40 | €67,484 | €28,209 | -€39,275 | -58.2% |
| Other amounts receivable | 41 | €5,370 | €5,316 | -€54 | -1.0% |
| Cash at bank and in hand | 54/58 | €13,545 | €5,106 | -€8,439 | -62.3% |
| Total equity and liabilities | 10/49 | €96,427 | €47,351 | -€49,076 | -50.9% |
| Equity | 10/15 | €77,025 | €21,992 | -€55,033 | -71.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,025 | -€28,008 | -€55,033 | |
| Amounts payable | 17/49 | €19,402 | €25,359 | +€5,957 | +30.7% |
| Amounts payable within one year | 42/48 | €19,402 | €25,359 | +€5,957 | +30.7% |
| Trade debts | 44 | €13,633 | €6,051 | -€7,582 | -55.6% |
| Suppliers | 440/4 | €13,633 | €6,051 | -€7,582 | -55.6% |
| Taxes, remuneration and social security | 45 | €3,961 | - | -€3,961 | |
| Taxes | 450/3 | €3,961 | - | -€3,961 | |
| Other amounts payable | 47/48 | €1,808 | €19,308 | +€17,500 | +968.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,664 | €1,659 | -€5 | -0.3% |
| Other operating charges | 640/8 | €484 | €487 | +€3 | +0.6% |
| Gross operating margin | 9900 | €19,510 | -€52,892 | -€72,402 | |
| Operating profit (loss) | 9901 | €17,362 | -€55,039 | -€72,401 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €29 | - | -€29 | |
| Recurring financial charges | 65 | €29 | - | -€29 | |
| Profit (loss) for the period before taxes | 9903 | €17,333 | -€55,033 | -€72,366 | |
| Income taxes | 67/77 | €3,961 | - | -€3,961 | |
| Profit (loss) for the period | 9904 | €13,372 | -€55,033 | -€68,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,372 | -€55,033 | -€68,405 |
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 1 October 2026 via checked.be.