TUMIKA: 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.
TUMIKA
Largest movements
- Tangible fixed assets -€15,300
down €15,300 (-4.8%), from €317,141 to €301,841
of which Land and buildings: -€16,256
- Receivables within one year -€14,088
down €14,088 (-82.1%), from €17,157 to €3,069
of which Trade receivables: -€12,776
- Cash +€10,291
up €10,291 (+6.9%), from €148,485 to €158,776
mainly Depreciation (+€16,734) and Receivables within one year (+€14,088)
- Trade debts -€9,438
down €9,438 (-93.1%), from €10,140 to €702
- Profit (loss) carried forward -€5,903
down €5,903 (-4.1%), from €144,325 to €138,422
- Gross operating margin -€50,214
down €50,214 (-75.3%), from €66,674 to €16,460
- Taxes -€12,640
down €12,640, from €12,307 to -€333
- Write-downs -€6,897
down €6,897, from €6,014 to -€884
- Other operating charges +€2,193
up €2,193 (+37.1%), from €5,911 to €8,104
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 | €482,783 | €464,005 | -€18,778 | -3.9% |
| Fixed assets | 21/28 | €317,141 | €301,841 | -€15,300 | -4.8% |
| Tangible fixed assets | 22/27 | €317,141 | €301,841 | -€15,300 | -4.8% |
| Land and buildings | 22 | €317,141 | €300,885 | -€16,256 | -5.1% |
| Furniture and vehicles | 24 | - | €956 | +€956 | |
| Current assets | 29/58 | €165,642 | €162,164 | -€3,478 | -2.1% |
| Stocks and contracts in progress | 3 | - | €320 | +€320 | |
| Stocks | 30/36 | - | €320 | +€320 | |
| Amounts receivable within one year | 40/41 | €17,157 | €3,069 | -€14,088 | -82.1% |
| Trade receivables | 40 | €12,776 | - | -€12,776 | |
| Other amounts receivable | 41 | €4,380 | €3,069 | -€1,312 | -29.9% |
| Cash at bank and in hand | 54/58 | €148,485 | €158,776 | +€10,291 | +6.9% |
| Total equity and liabilities | 10/49 | €482,783 | €464,005 | -€18,778 | -3.9% |
| Equity | 10/15 | €449,127 | €443,224 | -€5,903 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €292,402 | €292,402 | = | 0.0% |
| Distributable reserves | 133 | €292,402 | €292,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,325 | €138,422 | -€5,903 | -4.1% |
| Amounts payable | 17/49 | €33,656 | €20,781 | -€12,875 | -38.3% |
| Amounts payable within one year | 42/48 | €29,465 | €20,279 | -€9,186 | -31.2% |
| Trade debts | 44 | €10,140 | €702 | -€9,438 | -93.1% |
| Suppliers | 440/4 | €10,140 | €702 | -€9,438 | -93.1% |
| Taxes, remuneration and social security | 45 | €1,056 | - | -€1,056 | |
| Taxes | 450/3 | €1,056 | - | -€1,056 | |
| Other amounts payable | 47/48 | €18,270 | €19,578 | +€1,308 | +7.2% |
| Accrued charges and deferred income | 492/3 | €4,191 | €501 | -€3,689 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,084 | €16,734 | -€350 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,014 | -€884 | -€6,897 | |
| Other operating charges | 640/8 | €5,911 | €8,104 | +€2,193 | +37.1% |
| Gross operating margin | 9900 | €66,674 | €16,460 | -€50,214 | -75.3% |
| Operating profit (loss) | 9901 | €37,666 | -€7,495 | -€45,161 | |
| Financial income | 75/76B | €1,146 | €1,307 | +€161 | +14.0% |
| Recurring financial income | 75 | €1,146 | €1,307 | +€161 | +14.0% |
| Financial charges | 65/66B | €59 | €48 | -€10 | -17.9% |
| Recurring financial charges | 65 | €59 | €48 | -€10 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €38,754 | -€6,236 | -€44,989 | |
| Income taxes | 67/77 | €12,307 | -€333 | -€12,640 | |
| Profit (loss) for the period | 9904 | €26,447 | -€5,903 | -€32,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,447 | -€5,903 | -€32,350 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.