PUMPY: 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.
What changed
PUMPY
NACE 47.781, Retail sale of solid, liquid and gaseous fuels, excluding motor fuels
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€25,049
2024 · -€1,336-€23,713
Equity
€1.0m
2024 · €2.6m-€1.5m
Cash
€32,971
2024 · €32,473+€498
Balance sheet total
€2.3m
2024 · €3.7m-€1.4m
Largest movements
Assets
- Receivables within one year -€1.3m
down €1.3m (-68.3%), from €1.9m to €593,299
of which Other amounts receivable: -€1.1m
- Tangible fixed assets -€59,725
down €59,725 (-4.8%), from €1.2m to €1.2m
of which Land and buildings: -€39,609
- Stocks and contracts -€38,696
down €38,696 (-7.1%), from €544,002 to €505,306
Equity and liabilities
- Profit (loss) carried forward -€1.5m
down €1.5m (-96.1%), from €1.6m to €60,434
- Trade debts +€89,992
up €89,992 (+17.2%), from €522,532 to €612,524
- Debts after one year -€87,494
down €87,494 (-28.5%), from €306,713 to €219,219
of which Financial debts: -€87,494
- Other debts +€67,637
up €67,637 (+73.4%), from €92,143 to €159,780
- Short-term financial debts +€47,651
new in 2025: €47,651
Income statement
- Gross operating margin -€133,035
down €133,035 (-17.6%), from €754,842 to €621,806
- Staff costs -€53,330
down €53,330 (-10.2%), from €525,286 to €471,956
- Depreciation -€17,487
down €17,487 (-19.7%), from €88,929 to €71,443
- Other operating charges -€13,988
down €13,988 (-31.9%), from €43,915 to €29,927
- Financial charges -€12,098
down €12,098 (-20.8%), from €58,279 to €46,181
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.
Result 2024
-€1,336
Gross operating margin
-€133,035
Staff costs
+€53,330
Depreciation
+€17,487
Other operating charges
+€13,988
Financial income
+€782
Financial charges
+€12,098
Taxes
+€11,637
Result 2025
-€25,049
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.
From operations
+€1.5m
Investment
-€9,517
Financing
-€1.5m
Cash 2024
€32,473
From operations (derived)
+€1.5m
Net result for the year
-€25,049
Depreciation
+€71,443
Stocks and contracts
+€38,696
Receivables within one year
+€1.3m
Deferred charges and accrued income
+€9,954
Provisions
-€8,765
Trade debts
+€89,992
Tax, wage and social debts
+€19,848
Other debts
+€67,637
Accrued charges and deferred income
-€28
Investment (derived)
-€9,517
Investment in fixed assets (net)
-€9,517
Financing
-€1.5m
Debts after one year
-€87,494
Current portion of long-term debt
+€8,590
Short-term financial debts
+€47,651
Contributions, distributions and other
-€1.5m
Cash 2025
€32,971
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,723,736 | €2,336,118 | -€1.4m | -37.3% |
| Fixed assets | 21/28 | €1,266,467 | €1,204,542 | -€61,925 | -4.9% |
| Intangible fixed assets | 21 | €4,217 | €2,017 | -€2,200 | -52.2% |
| Tangible fixed assets | 22/27 | €1,239,493 | €1,179,768 | -€59,725 | -4.8% |
| Land and buildings | 22 | €1,173,049 | €1,133,440 | -€39,609 | -3.4% |
| Plant, machinery and equipment | 23 | €50,282 | €35,804 | -€14,477 | -28.8% |
| Furniture and vehicles | 24 | €16,162 | €10,523 | -€5,639 | -34.9% |
| Financial fixed assets | 28 | €22,757 | €22,757 | = | 0.0% |
| Current assets | 29/58 | €2,457,269 | €1,131,576 | -€1.3m | -53.9% |
| Stocks and contracts in progress | 3 | €544,002 | €505,306 | -€38,696 | -7.1% |
| Stocks | 30/36 | €544,002 | €505,306 | -€38,696 | -7.1% |
| Amounts receivable within one year | 40/41 | €1,870,838 | €593,299 | -€1.3m | -68.3% |
| Trade receivables | 40 | €654,516 | €427,439 | -€227,077 | -34.7% |
| Other amounts receivable | 41 | €1,216,322 | €165,860 | -€1.1m | -86.4% |
| Cash at bank and in hand | 54/58 | €32,473 | €32,971 | +€498 | +1.5% |
| Deferred charges and accrued income | 490/1 | €9,954 | €0 | -€9,954 | -100.0% |
| Total equity and liabilities | 10/49 | €3,723,736 | €2,336,118 | -€1.4m | -37.3% |
| Equity | 10/15 | €2,562,955 | €1,037,906 | -€1.5m | -59.5% |
| Contributions | 10/11 | €21,052 | €21,052 | = | 0.0% |
| Reserves | 13 | €982,714 | €956,419 | -€26,295 | -2.7% |
| Non-distributable reserves | 130/1 | €4,351 | €4,351 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,351 | €4,351 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,358 | €184,063 | -€26,295 | -12.5% |
| Distributable reserves | 133 | €768,005 | €768,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,559,189 | €60,434 | -€1.5m | -96.1% |
| Provisions and deferred taxes | 16 | €70,119 | €61,354 | -€8,765 | -12.5% |
| Deferred taxes | 168 | €70,119 | €61,354 | -€8,765 | -12.5% |
| Amounts payable | 17/49 | €1,090,661 | €1,236,858 | +€146,196 | +13.4% |
| Amounts payable after more than one year | 17 | €306,713 | €219,219 | -€87,494 | -28.5% |
| Financial debts | 170/4 | €259,126 | €171,632 | -€87,494 | -33.8% |
| Other amounts payable | 178/9 | €47,587 | €47,587 | = | 0.0% |
| Amounts payable within one year | 42/48 | €783,842 | €1,017,561 | +€233,719 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €91,557 | €100,147 | +€8,590 | +9.4% |
| Financial debts | 43 | - | €47,651 | +€47,651 | |
| Credit institutions | 430/8 | - | €47,651 | +€47,651 | |
| Trade debts | 44 | €522,532 | €612,524 | +€89,992 | +17.2% |
| Suppliers | 440/4 | €522,532 | €612,524 | +€89,992 | +17.2% |
| Taxes, remuneration and social security | 45 | €77,611 | €97,459 | +€19,848 | +25.6% |
| Taxes | 450/3 | €49,688 | €70,559 | +€20,871 | +42.0% |
| Remuneration and social security | 454/9 | €27,923 | €26,900 | -€1,022 | -3.7% |
| Other amounts payable | 47/48 | €92,143 | €159,780 | +€67,637 | +73.4% |
| Accrued charges and deferred income | 492/3 | €106 | €77 | -€28 | -26.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €525,286 | €471,956 | -€53,330 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,929 | €71,443 | -€17,487 | -19.7% |
| Other operating charges | 640/8 | €43,915 | €29,927 | -€13,988 | -31.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €754,842 | €621,806 | -€133,035 | -17.6% |
| Operating profit (loss) | 9901 | €96,711 | €48,481 | -€48,230 | -49.9% |
| Financial income | 75/76B | €2,314 | €3,096 | +€782 | +33.8% |
| Recurring financial income | 75 | €2,314 | €3,096 | +€782 | +33.8% |
| Financial charges | 65/66B | €58,279 | €46,181 | -€12,098 | -20.8% |
| Recurring financial charges | 65 | €58,279 | €46,181 | -€12,098 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €40,746 | €5,396 | -€35,350 | -86.8% |
| Transfer from deferred taxes | 780 | €8,765 | €8,765 | = | 0.0% |
| Income taxes | 67/77 | €50,847 | €39,211 | -€11,637 | -22.9% |
| Profit (loss) for the period | 9904 | -€1,336 | -€25,049 | -€23,713 | -1774.5% |
| Transfer from tax-exempt reserves | 789 | €26,295 | €26,295 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,958 | €1,245 | -€23,713 | -95.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.