PUMPKIN SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year -€92,925
down €92,925 (-85.4%), from €108,837 to €15,911
of which Other amounts receivable: -€92,363
- Cash -€8,298
down €8,298 (-45.8%), from €18,118 to €9,820
mainly Contributions, distributions and other (-€150,500) and Debts after one year (-€24,995)
- Reserves -€112,000
down €112,000 (-39.3%), from €285,000 to €173,000
of which Distributable reserves: -€112,000
- Current portion of long-term debt +€36,712
up €36,712 (+135.6%), from €27,064 to €63,776
- Debts after one year -€24,995
down €24,995 (-6.2%), from €402,926 to €377,931
- Depreciation -€4,114
down €4,114 (-47.6%), from €8,639 to €4,525
- Gross operating margin -€2,432
down €2,432 (-3.1%), from €77,662 to €75,230
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 | €776,367 | €670,282 | -€106,085 | -13.7% |
| Fixed assets | 21/28 | €649,007 | €644,482 | -€4,525 | -0.7% |
| Tangible fixed assets | 22/27 | €648,995 | €644,470 | -€4,525 | -0.7% |
| Land and buildings | 22 | €637,363 | €635,188 | -€2,175 | -0.3% |
| Plant, machinery and equipment | 23 | €11,632 | €9,283 | -€2,350 | -20.2% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €127,360 | €25,799 | -€101,560 | -79.7% |
| Amounts receivable within one year | 40/41 | €108,837 | €15,911 | -€92,925 | -85.4% |
| Trade receivables | 40 | €16,416 | €15,854 | -€562 | -3.4% |
| Other amounts receivable | 41 | €92,420 | €57 | -€92,363 | -99.9% |
| Cash at bank and in hand | 54/58 | €18,118 | €9,820 | -€8,298 | -45.8% |
| Deferred charges and accrued income | 490/1 | €405 | €68 | -€338 | -83.3% |
| Total equity and liabilities | 10/49 | €776,367 | €670,282 | -€106,085 | -13.7% |
| Equity | 10/15 | €301,573 | €190,056 | -€111,518 | -37.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €285,000 | €173,000 | -€112,000 | -39.3% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €275,000 | €163,000 | -€112,000 | -40.7% |
| Profit (loss) carried forward | 14 | €4,173 | €4,656 | +€482 | +11.6% |
| Amounts payable | 17/49 | €474,793 | €480,226 | +€5,433 | +1.1% |
| Amounts payable after more than one year | 17 | €402,926 | €377,931 | -€24,995 | -6.2% |
| Financial debts | 170/4 | €402,926 | €377,931 | -€24,995 | -6.2% |
| Amounts payable within one year | 42/48 | €71,829 | €102,295 | +€30,467 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €27,064 | €63,776 | +€36,712 | +135.6% |
| Trade debts | 44 | €5,801 | €1,826 | -€3,975 | -68.5% |
| Suppliers | 440/4 | €5,801 | €1,826 | -€3,975 | -68.5% |
| Advances received on contracts in progress | 46 | - | €26 | +€26 | |
| Taxes, remuneration and social security | 45 | €38,963 | €36,667 | -€2,296 | -5.9% |
| Taxes | 450/3 | €34,134 | €31,997 | -€2,137 | -6.3% |
| Remuneration and social security | 454/9 | €4,830 | €4,670 | -€160 | -3.3% |
| Accrued charges and deferred income | 492/3 | €38 | - | -€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,639 | €4,525 | -€4,114 | -47.6% |
| Other operating charges | 640/8 | €5,925 | €6,091 | +€166 | +2.8% |
| Gross operating margin | 9900 | €77,662 | €75,230 | -€2,432 | -3.1% |
| Operating profit (loss) | 9901 | €63,099 | €64,615 | +€1,516 | +2.4% |
| Financial income | 75/76B | €0 | €11 | +€11 | +3658.6% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +3658.6% |
| Financial charges | 65/66B | €9,902 | €9,264 | -€638 | -6.4% |
| Recurring financial charges | 65 | €9,902 | €9,264 | -€638 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €53,197 | €55,362 | +€2,165 | +4.1% |
| Income taxes | 67/77 | €16,400 | €16,380 | -€20 | -0.1% |
| Profit (loss) for the period | 9904 | €36,797 | €38,982 | +€2,185 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,797 | €38,982 | +€2,185 | +5.9% |
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 11 October 2026 via checked.be.