Thomas Kums BV: 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.
Thomas Kums BV
Largest movements
- Tangible fixed assets -€44,884
down €44,884 (-81.6%), from €54,974 to €10,091
of which Leasing and similar rights: -€41,821
- Receivables within one year -€25,984
down €25,984 (-44.8%), from €58,037 to €32,053
of which Trade receivables: -€17,656
- Cash +€3,876
up €3,876 (+374%), from €1,036 to €4,912
mainly Investment in fixed assets (net) (+€38,566) and Receivables within one year (+€25,984)
- Debts after one year -€35,934
no longer reported in 2025 (was €35,934)
- Profit (loss) carried forward -€29,664
down €29,664 (-34.0%), from €87,212 to €57,549
- Trade debts +€8,999
up €8,999 (+74.5%), from €12,086 to €21,085
- Current portion of long-term debt -€7,048
no longer reported in 2025 (was €7,048)
- Tax, wage and social debts -€2,935
down €2,935 (-30.2%), from €9,714 to €6,780
- Gross operating margin -€51,273
down €51,273, from €30,698 to -€20,575
- Taxes -€5,961
down €5,961 (-97.4%), from €6,118 to €157
- Depreciation -€3,524
down €3,524 (-35.8%), from €9,842 to €6,318
- Financial income -€738
down €738 (-98.7%), from €748 to €10
- Other operating charges +€548
up €548 (+685%), from €80 to €628
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.
Derived cash bridge
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 | €155,994 | €89,413 | -€66,582 | -42.7% |
| Fixed assets | 21/28 | €54,974 | €10,091 | -€44,884 | -81.6% |
| Tangible fixed assets | 22/27 | €54,974 | €10,091 | -€44,884 | -81.6% |
| Plant, machinery and equipment | 23 | €11,743 | €9,165 | -€2,578 | -22.0% |
| Furniture and vehicles | 24 | €1,410 | €926 | -€484 | -34.3% |
| Leasing and similar rights | 25 | €41,821 | - | -€41,821 | |
| Current assets | 29/58 | €101,020 | €79,322 | -€21,698 | -21.5% |
| Amounts receivable within one year | 40/41 | €58,037 | €32,053 | -€25,984 | -44.8% |
| Trade receivables | 40 | €45,312 | €27,656 | -€17,656 | -39.0% |
| Other amounts receivable | 41 | €12,726 | €4,397 | -€8,329 | -65.4% |
| Current investments | 50/53 | €41,000 | €41,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,036 | €4,912 | +€3,876 | +374% |
| Deferred charges and accrued income | 490/1 | €947 | €1,357 | +€410 | +43.3% |
| Total equity and liabilities | 10/49 | €155,994 | €89,413 | -€66,582 | -42.7% |
| Equity | 10/15 | €91,212 | €61,549 | -€29,664 | -32.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,212 | €57,549 | -€29,664 | -34.0% |
| Amounts payable | 17/49 | €64,782 | €27,864 | -€36,918 | -57.0% |
| Amounts payable after more than one year | 17 | €35,934 | - | -€35,934 | |
| Financial debts | 170/4 | €35,934 | - | -€35,934 | |
| Amounts payable within one year | 42/48 | €28,848 | €27,864 | -€983 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €7,048 | - | -€7,048 | |
| Trade debts | 44 | €12,086 | €21,085 | +€8,999 | +74.5% |
| Suppliers | 440/4 | €12,086 | €21,085 | +€8,999 | +74.5% |
| Taxes, remuneration and social security | 45 | €9,714 | €6,780 | -€2,935 | -30.2% |
| Taxes | 450/3 | €9,714 | €6,780 | -€2,935 | -30.2% |
| Non-recurring operating income | 76A | - | €4,415 | +€4,415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,842 | €6,318 | -€3,524 | -35.8% |
| Other operating charges | 640/8 | €80 | €628 | +€548 | +685% |
| Gross operating margin | 9900 | €30,698 | -€20,575 | -€51,273 | |
| Operating profit (loss) | 9901 | €20,777 | -€27,521 | -€48,298 | |
| Financial income | 75/76B | €748 | €10 | -€738 | -98.7% |
| Recurring financial income | 75 | €748 | €10 | -€738 | -98.7% |
| Financial charges | 65/66B | €1,927 | €1,995 | +€68 | +3.6% |
| Recurring financial charges | 65 | €1,927 | €1,995 | +€68 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €19,597 | -€29,506 | -€49,104 | |
| Income taxes | 67/77 | €6,118 | €157 | -€5,961 | -97.4% |
| Profit (loss) for the period | 9904 | €13,479 | -€29,664 | -€43,143 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,479 | -€29,664 | -€43,143 |
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 17 October 2026 via checked.be.