DANIEL DUMONT: 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.
DANIEL DUMONT
Largest movements
- Tangible fixed assets +€5,603
up €5,603 (+185.9%), from €3,013 to €8,616
of which Furniture and vehicles: +€6,556
- Cash +€2,934
up €2,934 (+27.1%), from €10,833 to €13,767
mainly Net result for the year (+€9,239) and Depreciation (+€3,397)
- Receivables within one year +€1,064
up €1,064 (+51.5%), from €2,068 to €3,132
of which Other amounts receivable: +€1,064
- Deferred charges and accrued income -€766
down €766 (-23.3%), from €3,288 to €2,522
- Profit (loss) carried forward +€9,239
up €9,239 (+28.3%), from -€32,683 to -€23,444
- Trade debts -€340
down €340 (-100.0%), from €340 to €0
- Gross operating margin +€16,015
up €16,015 (+443.4%), from €3,612 to €19,627
- Taxes +€3,844
up €3,844 (+661.7%), from €581 to €4,425
- Depreciation +€1,766
up €1,766 (+108.2%), from €1,632 to €3,397
- Other operating charges +€748
up €748 (+47.3%), from €1,582 to €2,330
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 | €19,240 | €28,075 | +€8,835 | +45.9% |
| Fixed assets | 21/28 | €3,050 | €8,653 | +€5,603 | +183.7% |
| Tangible fixed assets | 22/27 | €3,013 | €8,616 | +€5,603 | +185.9% |
| Plant, machinery and equipment | 23 | €2,319 | €1,366 | -€953 | -41.1% |
| Furniture and vehicles | 24 | €694 | €7,250 | +€6,556 | +944.0% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €16,190 | €19,422 | +€3,232 | +20.0% |
| Amounts receivable within one year | 40/41 | €2,068 | €3,132 | +€1,064 | +51.5% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €2,068 | €3,132 | +€1,064 | +51.5% |
| Cash at bank and in hand | 54/58 | €10,833 | €13,767 | +€2,934 | +27.1% |
| Deferred charges and accrued income | 490/1 | €3,288 | €2,522 | -€766 | -23.3% |
| Total equity and liabilities | 10/49 | €19,240 | €28,075 | +€8,835 | +45.9% |
| Equity | 10/15 | €18,240 | €27,479 | +€9,239 | +50.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,323 | €32,323 | = | 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% |
| Tax-exempt reserves | 132 | €27,000 | €27,000 | = | 0.0% |
| Distributable reserves | 133 | €3,463 | €3,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,683 | -€23,444 | +€9,239 | +28.3% |
| Amounts payable | 17/49 | €1,000 | €596 | -€405 | -40.5% |
| Amounts payable within one year | 42/48 | €1,000 | €596 | -€405 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €340 | €0 | -€340 | -100.0% |
| Suppliers | 440/4 | €340 | - | -€340 | |
| Taxes, remuneration and social security | 45 | €0 | €21 | +€21 | |
| Taxes | 450/3 | €0 | €21 | +€21 | |
| Other amounts payable | 47/48 | €660 | €574 | -€86 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €3,397 | +€1,766 | +108.2% |
| Other operating charges | 640/8 | €1,582 | €2,330 | +€748 | +47.3% |
| Gross operating margin | 9900 | €3,612 | €19,627 | +€16,015 | +443.4% |
| Operating profit (loss) | 9901 | €399 | €13,900 | +€13,501 | +3386.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €185 | €235 | +€50 | +27.3% |
| Recurring financial charges | 65 | €185 | €235 | +€50 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €214 | €13,665 | +€13,451 | +6289.5% |
| Income taxes | 67/77 | €581 | €4,425 | +€3,844 | +661.7% |
| Profit (loss) for the period | 9904 | -€367 | €9,239 | +€9,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€367 | €9,239 | +€9,606 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.