Tuma: 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.
Tuma
Largest movements
- Tangible fixed assets -€59,558
down €59,558 (-7.3%), from €814,889 to €755,331
of which Furniture and vehicles: -€58,820
- Cash +€56,027
up €56,027 (+50.0%), from €112,019 to €168,045
mainly Net result for the year (+€290,135) and Depreciation (+€59,558)
- Debts after one year -€351,757
down €351,757 (-33.7%), from €1.0m to €690,896
- Profit (loss) carried forward +€290,135
up €290,135 (+184%), from €157,468 to €447,603
- Tax, wage and social debts +€30,252
up €30,252 (+147%), from €20,624 to €50,876
of which Remuneration and social security: +€18,256
- Accrued charges and deferred income +€23,542
new in 2025: €23,542
- Financial income +€332,845
up €332,845 (+6,384%), from €5,214 to €338,059
of which Financial income: +€300,335
- Gross operating margin +€122,762
up €122,762 (+131%), from €93,443 to €216,205
- Staff costs +€54,832
up €54,832 (+55.1%), from €99,432 to €154,263
- Financial charges +€33,447
up €33,447 (+525%), from €6,375 to €39,822
- Depreciation +€10,743
up €10,743 (+22.0%), from €48,815 to €59,558
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 | €1,610,695 | €1,598,172 | -€12,523 | -0.8% |
| Fixed assets | 21/28 | €1,064,889 | €1,005,331 | -€59,558 | -5.6% |
| Tangible fixed assets | 22/27 | €814,889 | €755,331 | -€59,558 | -7.3% |
| Land and buildings | 22 | €560,000 | €560,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,267 | €1,528 | -€738 | -32.6% |
| Furniture and vehicles | 24 | €252,622 | €193,803 | -€58,820 | -23.3% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €545,806 | €592,841 | +€47,035 | +8.6% |
| Amounts receivable after more than one year | 29 | €381,150 | €381,150 | = | 0.0% |
| Other amounts receivable | 291 | €381,150 | €381,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,853 | €13,073 | -€11,780 | -47.4% |
| Trade receivables | 40 | €23,944 | €13,073 | -€10,871 | -45.4% |
| Other amounts receivable | 41 | €909 | - | -€909 | |
| Cash at bank and in hand | 54/58 | €112,019 | €168,045 | +€56,027 | +50.0% |
| Deferred charges and accrued income | 490/1 | €27,784 | €30,572 | +€2,788 | +10.0% |
| Total equity and liabilities | 10/49 | €1,610,695 | €1,598,172 | -€12,523 | -0.8% |
| Equity | 10/15 | €177,928 | €468,063 | +€290,135 | +163% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,468 | €447,603 | +€290,135 | +184% |
| Amounts payable | 17/49 | €1,432,767 | €1,130,109 | -€302,658 | -21.1% |
| Amounts payable after more than one year | 17 | €1,042,652 | €690,896 | -€351,757 | -33.7% |
| Financial debts | 170/4 | €1,042,652 | €690,896 | -€351,757 | -33.7% |
| Amounts payable within one year | 42/48 | €390,115 | €415,672 | +€25,557 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €49,510 | €51,757 | +€2,247 | +4.5% |
| Trade debts | 44 | - | €6,102 | +€6,102 | |
| Suppliers | 440/4 | - | €6,102 | +€6,102 | |
| Taxes, remuneration and social security | 45 | €20,624 | €50,876 | +€30,252 | +147% |
| Taxes | 450/3 | €4,035 | €16,031 | +€11,997 | +297% |
| Remuneration and social security | 454/9 | €16,589 | €34,845 | +€18,256 | +110% |
| Other amounts payable | 47/48 | €319,981 | €306,938 | -€13,043 | -4.1% |
| Accrued charges and deferred income | 492/3 | - | €23,542 | +€23,542 | |
| Remuneration, social security and pensions | 62 | €99,432 | €154,263 | +€54,832 | +55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,815 | €59,558 | +€10,743 | +22.0% |
| Other operating charges | 640/8 | €6,593 | €8,225 | +€1,632 | +24.7% |
| Gross operating margin | 9900 | €93,443 | €216,205 | +€122,762 | +131% |
| Operating profit (loss) | 9901 | -€61,397 | -€5,841 | +€55,556 | +90.5% |
| Financial income | 75/76B | €5,214 | €338,059 | +€332,845 | +6,384% |
| Recurring financial income | 75 | €5,214 | €305,548 | +€300,335 | +5,760% |
| Non-recurring financial income | 76B | - | €32,511 | +€32,511 | |
| Financial charges | 65/66B | €6,375 | €39,822 | +€33,447 | +525% |
| Recurring financial charges | 65 | €6,375 | €39,822 | +€33,447 | +525% |
| Profit (loss) for the period before taxes | 9903 | -€62,558 | €292,396 | +€354,954 | |
| Income taxes | 67/77 | €1,883 | €2,261 | +€379 | +20.1% |
| Profit (loss) for the period | 9904 | -€64,440 | €290,135 | +€354,575 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,440 | €290,135 | +€354,575 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.