André Dumont: what changed
What changed
André Dumont
NACE 88.911, Day nurseries and crèches
filed annual accounts (NBB)
Net result for the year
€9,713
2024 · €127,495-€117,782
Equity
€2.0m
2024 · €2.1m-€62,894
Cash
€536,907
2024 · €638,561-€101,655
Balance sheet total
€2.9m
2024 · €3.1m-€156,813
Largest movements
Assets
- Cash -€101,655
down €101,655 (-15.9%), from €638,561 to €536,907
mainly Debts within one year (-€101,383) and Investment in fixed assets (net) (-€79,165)
- Tangible fixed assets -€46,742
down €46,742 (-2.2%), from €2.1m to €2.1m
of which Land and buildings: -€102,892
Equity and liabilities
- Debts within one year -€101,383
down €101,383 (-23.7%), from €428,315 to €326,931
of which Tax, wage and social debts: -€108,858
- Investment grants -€72,608
down €72,608 (-5.4%), from €1.4m to €1.3m
- Provisions +€43,654
up €43,654 (+37.8%), from €115,563 to €159,217
Income statement
- Staff costs +€285,332
up €285,332 (+14.1%), from €2.0m to €2.3m
- Gross operating margin +€146,374
up €146,374 (+6.2%), from €2.4m to €2.5m
- Purchases and services +€113,859
up €113,859 (+22.6%), from €503,589 to €617,448
- Depreciation -€62,018
down €62,018 (-34.1%), from €181,863 to €119,844
- Turnover +€56,671
up €56,671 (+12.8%), from €441,061 to €497,733
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€127,495
Gross operating margin
+€146,374
Staff costs
-€285,332
Depreciation
+€62,018
Other operating charges
-€3,062
Other operating items
-€38,789
Financial income
-€67
Financial charges
+€1,075
Result 2025
€9,713
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€71,864
Investment
-€79,165
Financing
-€94,354
Cash 2024
€638,561
From operations (derived)
+€71,864
Net result for the year
+€9,713
Depreciation
+€119,844
Receivables within one year
+€21,400
Deferred charges and accrued income
-€6,921
Provisions
+€43,654
Debts within one year
-€101,383
Accrued charges and deferred income
-€14,443
Investment (derived)
-€79,165
Investment in fixed assets (net)
-€79,165
Financing
-€94,354
Debts after one year
-€21,746
Contributions, distributions and other
-€72,608
Cash 2025
€536,907
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,069,644 | €2,912,831 | -€156,813 | -5.1% |
| Formation expenses | 20 | €5,801 | €11,863 | +€6,062 | +105% |
| Fixed assets | 21/28 | €2,102,341 | €2,055,599 | -€46,742 | -2.2% |
| Tangible fixed assets | 22/27 | €2,101,845 | €2,055,103 | -€46,742 | -2.2% |
| Land and buildings | 22 | €2,025,324 | €1,922,433 | -€102,892 | -5.1% |
| Plant, machinery and equipment | 23 | €26,668 | €35,171 | +€8,504 | +31.9% |
| Furniture and vehicles | 24 | €49,853 | €74,762 | +€24,909 | +50.0% |
| Assets under construction and advance payments | 27 | - | €22,737 | +€22,737 | |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €961,502 | €845,368 | -€116,134 | -12.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €307,021 | €285,621 | -€21,400 | -7.0% |
| Trade receivables | 40 | €100,051 | €108,638 | +€8,587 | +8.6% |
| Other amounts receivable | 41 | €206,969 | €176,983 | -€29,986 | -14.5% |
| Cash at bank and in hand | 54/58 | €638,561 | €536,907 | -€101,655 | -15.9% |
| Deferred charges and accrued income | 490/1 | €15,920 | €22,841 | +€6,921 | +43.5% |
| Total equity and liabilities | 10/49 | €3,069,644 | €2,912,831 | -€156,813 | -5.1% |
| Equity | 10/15 | €2,087,900 | €2,025,005 | -€62,894 | -3.0% |
| Contributions | 10/11 | €117,699 | €117,699 | = | 0.0% |
| Capital | 10 | €117,699 | €117,699 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €499,380 | €509,094 | +€9,713 | +1.9% |
| Investment grants | 15 | €1,350,820 | €1,278,212 | -€72,608 | -5.4% |
| Provisions and deferred taxes | 16 | €115,563 | €159,217 | +€43,654 | +37.8% |
| Provisions for liabilities and charges | 160/5 | €115,563 | €159,217 | +€43,654 | +37.8% |
| Major repairs and maintenance | 162 | €91,724 | €159,217 | +€67,493 | +73.6% |
| Other liabilities and charges | 164/5 | €23,839 | - | -€23,839 | |
| Amounts payable | 17/49 | €866,181 | €728,608 | -€137,573 | -15.9% |
| Amounts payable after more than one year | 17 | €404,553 | €382,807 | -€21,746 | -5.4% |
| Other amounts payable | 178/9 | €404,553 | €382,807 | -€21,746 | -5.4% |
| Amounts payable within one year | 42/48 | €428,315 | €326,931 | -€101,383 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €36,551 | €21,746 | -€14,805 | -40.5% |
| Trade debts | 44 | €29,845 | €50,790 | +€20,944 | +70.2% |
| Suppliers | 440/4 | €29,845 | €50,790 | +€20,944 | +70.2% |
| Taxes, remuneration and social security | 45 | €358,548 | €249,691 | -€108,858 | -30.4% |
| Taxes | 450/3 | €17,853 | €132 | -€17,721 | -99.3% |
| Remuneration and social security | 454/9 | €340,695 | €249,559 | -€91,136 | -26.8% |
| Accrued charges and deferred income | 492/3 | €33,314 | €18,870 | -€14,443 | -43.4% |
| Turnover | 70 | €441,061 | €497,733 | +€56,671 | +12.8% |
| Membership fees, donations, legacies and grants | 73 | €2,379,078 | €2,624,409 | +€245,331 | +10.3% |
| Non-recurring operating income | 76A | €42,198 | €428 | -€41,769 | -99.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €503,589 | €617,448 | +€113,859 | +22.6% |
| Remuneration, social security and pensions | 62 | €2,025,956 | €2,311,288 | +€285,332 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,863 | €119,844 | -€62,018 | -34.1% |
| Other operating charges | 640/8 | €9,397 | €12,459 | +€3,062 | +32.6% |
| Non-recurring operating charges | 66A | €6,003 | €1,138 | -€4,865 | -81.0% |
| Gross operating margin | 9900 | €2,358,747 | €2,505,122 | +€146,374 | +6.2% |
| Operating profit (loss) | 9901 | €135,529 | €16,739 | -€118,790 | -87.6% |
| Financial income | 75/76B | €96 | €30 | -€67 | -69.4% |
| Recurring financial income | 75 | €96 | €30 | -€67 | -69.4% |
| Financial charges | 65/66B | €8,131 | €7,055 | -€1,075 | -13.2% |
| Recurring financial charges | 65 | €8,131 | €7,055 | -€1,075 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €127,495 | €9,713 | -€117,782 | -92.4% |
| Profit (loss) for the period | 9904 | €127,495 | €9,713 | -€117,782 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,495 | €9,713 | -€117,782 | -92.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.