PUMPKIN AGENCY: 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.
PUMPKIN AGENCY
Largest movements
- Cash +€48,498
up €48,498 (+97.9%), from €49,522 to €98,021
mainly Net result for the year (+€43,082) and Receivables within one year (+€7,488)
- Receivables within one year -€7,488
down €7,488 (-40.2%), from €18,640 to €11,152
- Deferred charges and accrued income +€1,467
new in 2025: €1,467
- Tangible fixed assets +€1,242
up €1,242 (+46.3%), from €2,684 to €3,926
of which Furniture and vehicles: +€819
- Profit (loss) carried forward +€43,082
up €43,082 (+99.7%), from €43,201 to €86,283
- Gross operating margin +€2,937
up €2,937 (+5.3%), from €55,075 to €58,012
- Depreciation +€1,947
up €1,947 (+664.4%), from €293 to €2,241
- Taxes +€638
up €638 (+5.8%), from €11,050 to €11,688
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 | €70,846 | €114,566 | +€43,720 | +61.7% |
| Fixed assets | 21/28 | €2,684 | €3,926 | +€1,242 | +46.3% |
| Tangible fixed assets | 22/27 | €2,684 | €3,926 | +€1,242 | +46.3% |
| Plant, machinery and equipment | 23 | €1,857 | €2,280 | +€423 | +22.8% |
| Furniture and vehicles | 24 | €827 | €1,646 | +€819 | +98.9% |
| Current assets | 29/58 | €68,162 | €110,640 | +€42,478 | +62.3% |
| Amounts receivable within one year | 40/41 | €18,640 | €11,152 | -€7,488 | -40.2% |
| Trade receivables | 40 | €18,640 | €11,152 | -€7,488 | -40.2% |
| Cash at bank and in hand | 54/58 | €49,522 | €98,021 | +€48,498 | +97.9% |
| Deferred charges and accrued income | 490/1 | - | €1,467 | +€1,467 | |
| Total equity and liabilities | 10/49 | €70,846 | €114,566 | +€43,720 | +61.7% |
| Equity | 10/15 | €44,201 | €87,283 | +€43,082 | +97.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,201 | €86,283 | +€43,082 | +99.7% |
| Amounts payable | 17/49 | €26,645 | €27,283 | +€637 | +2.4% |
| Amounts payable within one year | 42/48 | €26,596 | €27,283 | +€686 | +2.6% |
| Trade debts | 44 | €6,070 | €5,524 | -€546 | -9.0% |
| Suppliers | 440/4 | €6,070 | €5,524 | -€546 | -9.0% |
| Taxes, remuneration and social security | 45 | €18,050 | €19,042 | +€991 | +5.5% |
| Taxes | 450/3 | €18,050 | €17,642 | -€409 | -2.3% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €2,476 | €2,717 | +€241 | +9.7% |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €2,241 | +€1,947 | +664.4% |
| Other operating charges | 640/8 | €493 | €980 | +€487 | +98.8% |
| Gross operating margin | 9900 | €55,075 | €58,012 | +€2,937 | +5.3% |
| Operating profit (loss) | 9901 | €54,289 | €54,792 | +€502 | +0.9% |
| Financial charges | 65/66B | €38 | €21 | -€17 | -44.3% |
| Recurring financial charges | 65 | €38 | €21 | -€17 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €54,251 | €54,770 | +€519 | +1.0% |
| Income taxes | 67/77 | €11,050 | €11,688 | +€638 | +5.8% |
| Profit (loss) for the period | 9904 | €43,201 | €43,082 | -€118 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,201 | €43,082 | -€118 | -0.3% |
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 10 October 2026 via checked.be.