TUMSON GREGORY: 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.
TUMSON GREGORY
Largest movements
- Cash +€12,299
up €12,299 (+80.3%), from €15,308 to €27,607
mainly Depreciation (+€11,881) and Receivables within one year (+€7,440)
- Tangible fixed assets -€9,002
down €9,002 (-23.1%), from €38,990 to €29,988
of which Leasing and similar rights: -€9,169
- Receivables within one year -€7,440
down €7,440 (-10.0%), from €74,765 to €67,326
of which Trade receivables: -€8,196
- Other debts +€4,479
up €4,479 (+294%), from €1,523 to €6,002
- Debts after one year -€3,561
down €3,561 (-27.0%), from €13,198 to €9,637
- Trade debts -€2,935
down €2,935 (-36.2%), from €8,107 to €5,172
- Tax, wage and social debts -€2,314
down €2,314 (-20.2%), from €11,478 to €9,165
of which Taxes: -€2,314
- Purchases and services -€71,842
down €71,842 (-100%), from €71,842 to €0
- Turnover -€51,960
down €51,960 (-100%), from €51,960 to €0
- Gross operating margin -€7,185
down €7,185 (-26.4%), from €27,204 to €20,019
- Taxes -€3,647
down €3,647 (-73.3%), from €4,976 to €1,328
- Financial charges -€829
down €829 (-20.1%), from €4,130 to €3,301
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 | €151,564 | €147,445 | -€4,119 | -2.7% |
| Fixed assets | 21/28 | €61,490 | €52,488 | -€9,002 | -14.6% |
| Tangible fixed assets | 22/27 | €38,990 | €29,988 | -€9,002 | -23.1% |
| Land and buildings | 22 | €11,654 | €9,424 | -€2,230 | -19.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,036 | €3,433 | +€2,397 | +231% |
| Leasing and similar rights | 25 | €26,300 | €17,131 | -€9,169 | -34.9% |
| Financial fixed assets | 28 | €22,500 | €22,500 | = | 0.0% |
| Current assets | 29/58 | €90,074 | €94,957 | +€4,883 | +5.4% |
| Amounts receivable within one year | 40/41 | €74,765 | €67,326 | -€7,440 | -10.0% |
| Trade receivables | 40 | €74,765 | €66,570 | -€8,196 | -11.0% |
| Other amounts receivable | 41 | - | €756 | +€756 | |
| Cash at bank and in hand | 54/58 | €15,308 | €27,607 | +€12,299 | +80.3% |
| Deferred charges and accrued income | 490/1 | €0 | €24 | +€24 | |
| Total equity and liabilities | 10/49 | €151,564 | €147,445 | -€4,119 | -2.7% |
| Equity | 10/15 | €113,807 | €113,736 | -€72 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,460 | €91,460 | = | 0.0% |
| Distributable reserves | 133 | €91,460 | €91,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,147 | €16,076 | -€72 | -0.4% |
| Amounts payable | 17/49 | €37,757 | €33,710 | -€4,047 | -10.7% |
| Amounts payable after more than one year | 17 | €13,198 | €9,637 | -€3,561 | -27.0% |
| Financial debts | 170/4 | €13,198 | €9,637 | -€3,561 | -27.0% |
| Amounts payable within one year | 42/48 | €24,493 | €23,900 | -€592 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €3,384 | €3,561 | +€177 | +5.2% |
| Trade debts | 44 | €8,107 | €5,172 | -€2,935 | -36.2% |
| Suppliers | 440/4 | €8,107 | €5,172 | -€2,935 | -36.2% |
| Taxes, remuneration and social security | 45 | €11,478 | €9,165 | -€2,314 | -20.2% |
| Taxes | 450/3 | €11,478 | €9,165 | -€2,314 | -20.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,523 | €6,002 | +€4,479 | +294% |
| Accrued charges and deferred income | 492/3 | €66 | €172 | +€106 | +162% |
| Turnover | 70 | €51,960 | €0 | -€51,960 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,842 | €0 | -€71,842 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,671 | €11,881 | +€209 | +1.8% |
| Other operating charges | 640/8 | €4,308 | €3,612 | -€696 | -16.2% |
| Gross operating margin | 9900 | €27,204 | €20,019 | -€7,185 | -26.4% |
| Operating profit (loss) | 9901 | €11,225 | €4,526 | -€6,698 | -59.7% |
| Financial income | 75/76B | €191 | €31 | -€160 | -83.6% |
| Recurring financial income | 75 | €191 | €31 | -€160 | -83.6% |
| Financial charges | 65/66B | €4,130 | €3,301 | -€829 | -20.1% |
| Recurring financial charges | 65 | €4,130 | €3,301 | -€829 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €7,286 | €1,257 | -€6,029 | -82.8% |
| Income taxes | 67/77 | €4,976 | €1,328 | -€3,647 | -73.3% |
| Profit (loss) for the period | 9904 | €2,310 | -€72 | -€2,382 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,310 | -€72 | -€2,382 |
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 30 October 2026 via checked.be.