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TUMISOFT: 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

TUMISOFT

BE 0473.677.823
NACE 62.100, Computer programming
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2,738
2023 · €13,968-€16,707
Equity
€449,579
2023 · €452,317-€2,738
Cash
€26,054
2023 · €29,666-€3,612
Balance sheet total
€504,251
2023 · €530,434-€26,183

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€8,486

    down €8,486 (-3.0%), from €281,828 to €273,342

    of which Trade receivables: -€8,324

  • Receivables after one year -€7,372

    down €7,372 (-14.3%), from €51,702 to €44,330

Equity and liabilities
  • Trade debts -€12,225

    down €12,225 (-91.4%), from €13,375 to €1,150

  • Short-term financial debts -€10,710

    down €10,710 (-21.7%), from €49,346 to €38,636

Income statement
  • Gross operating margin -€20,300

    down €20,300 (-46.9%), from €43,269 to €22,970

  • Taxes -€4,376

    down €4,376 (-65.5%), from €6,685 to €2,310

  • Depreciation +€1,294

    up €1,294 (+10.4%), from €12,477 to €13,772

  • Other operating charges -€648

    down €648 (-22.8%), from €2,836 to €2,188

From the 2023 result to the 2024 result

effect on the 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 2023 €13,968
Gross operating margin -€20,300
Depreciation -€1,294
Other operating charges +€648
Financial income -€91
Financial charges -€45
Taxes +€4,376
Result 2024 -€2,738

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€19,193
Investment -€12,096
Financing -€10,710
Cash 2023 €29,666
Net result for the year -€2,738
Depreciation +€13,772
Receivables after one year +€7,372
Receivables within one year +€8,486
Deferred charges and accrued income +€5,037
Trade debts -€12,225
Tax, wage and social debts -€510
Investment in fixed assets (net) -€12,096
Short-term financial debts -€10,710
Cash 2024 €26,054
Every line side by side 42 lines
Line Code 2023 2024 Change %
Total assets 20/58 €530,434 €504,251 -€26,183 -4.9%
Fixed assets 21/28 €140,249 €138,574 -€1,676 -1.2%
Tangible fixed assets 22/27 €140,001 €138,326 -€1,676 -1.2%
Land and buildings 22 €115,277 €105,491 -€9,786 -8.5%
Plant, machinery and equipment 23 €23,989 €32,512 +€8,523 +35.5%
Furniture and vehicles 24 €735 €322 -€413 -56.2%
Financial fixed assets 28 €248 €248 = 0.0%
Current assets 29/58 €390,185 €365,677 -€24,507 -6.3%
Amounts receivable after more than one year 29 €51,702 €44,330 -€7,372 -14.3%
Other amounts receivable 291 €51,702 €44,330 -€7,372 -14.3%
Amounts receivable within one year 40/41 €281,828 €273,342 -€8,486 -3.0%
Trade receivables 40 €40,428 €32,105 -€8,324 -20.6%
Other amounts receivable 41 €241,399 €241,237 -€162 -0.1%
Cash at bank and in hand 54/58 €29,666 €26,054 -€3,612 -12.2%
Deferred charges and accrued income 490/1 €26,989 €21,952 -€5,037 -18.7%
Total equity and liabilities 10/49 €530,434 €504,251 -€26,183 -4.9%
Equity 10/15 €452,317 €449,579 -€2,738 -0.6%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €446,117 €443,379 -€2,738 -0.6%
Tax-exempt reserves 132 €13,518 €13,518 = 0.0%
Distributable reserves 133 €432,600 €429,861 -€2,738 -0.6%
Amounts payable 17/49 €78,116 €54,672 -€23,444 -30.0%
Amounts payable within one year 42/48 €78,116 €54,672 -€23,444 -30.0%
Financial debts 43 €49,346 €38,636 -€10,710 -21.7%
Credit institutions 430/8 €49,346 €38,636 -€10,710 -21.7%
Trade debts 44 €13,375 €1,150 -€12,225 -91.4%
Suppliers 440/4 €13,375 €1,150 -€12,225 -91.4%
Taxes, remuneration and social security 45 €15,396 €14,886 -€510 -3.3%
Taxes 450/3 €15,396 €14,886 -€510 -3.3%
Non-recurring operating income 76A €7,405 - -€7,405
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €12,477 €13,772 +€1,294 +10.4%
Other operating charges 640/8 €2,836 €2,188 -€648 -22.8%
Gross operating margin 9900 €43,269 €22,970 -€20,300 -46.9%
Operating profit (loss) 9901 €27,956 €7,010 -€20,946 -74.9%
Financial income 75/76B €831 €739 -€91 -11.0%
Recurring financial income 75 €831 €739 -€91 -11.0%
Financial charges 65/66B €8,133 €8,178 +€45 +0.6%
Recurring financial charges 65 €8,133 €8,178 +€45 +0.6%
Profit (loss) for the period before taxes 9903 €20,653 -€429 -€21,082
Income taxes 67/77 €6,685 €2,310 -€4,376 -65.5%
Profit (loss) for the period 9904 €13,968 -€2,738 -€16,707
Profit (loss) for the period to be appropriated 9905 €13,968 -€2,738 -€16,707

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.