Dhumas: 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.
Dhumas
Largest movements
- Receivables within one year +€125,589
up €125,589 (+1304.3%), from €9,629 to €135,217
of which Other amounts receivable: +€119,564
- Cash -€44,616
down €44,616 (-42.9%), from €103,962 to €59,346
mainly Receivables within one year (-€125,589) and Deferred charges and accrued income (-€1,477)
- Reserves +€68,627
up €68,627 (+69.3%), from €99,036 to €167,664
- Tax, wage and social debts +€12,106
up €12,106 (+97.0%), from €12,479 to €24,585
- Gross operating margin -€5,540
down €5,540 (-6.0%), from €91,868 to €86,327
- Financial income +€1,806
new in 2025: €1,806
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 | €115,064 | €196,575 | +€81,511 | +70.8% |
| Fixed assets | 21/28 | €1,474 | €535 | -€939 | -63.7% |
| Tangible fixed assets | 22/27 | €1,474 | €535 | -€939 | -63.7% |
| Furniture and vehicles | 24 | €1,474 | €535 | -€939 | -63.7% |
| Current assets | 29/58 | €113,591 | €196,040 | +€82,449 | +72.6% |
| Amounts receivable within one year | 40/41 | €9,629 | €135,217 | +€125,589 | +1304.3% |
| Trade receivables | 40 | €9,629 | €15,653 | +€6,025 | +62.6% |
| Other amounts receivable | 41 | €0 | €119,564 | +€119,564 | |
| Cash at bank and in hand | 54/58 | €103,962 | €59,346 | -€44,616 | -42.9% |
| Deferred charges and accrued income | 490/1 | - | €1,477 | +€1,477 | |
| Total equity and liabilities | 10/49 | €115,064 | €196,575 | +€81,511 | +70.8% |
| Equity | 10/15 | €101,536 | €170,164 | +€68,627 | +67.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €99,036 | €167,664 | +€68,627 | +69.3% |
| Distributable reserves | 133 | €99,036 | €167,664 | +€68,627 | +69.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,528 | €26,411 | +€12,883 | +95.2% |
| Amounts payable within one year | 42/48 | €13,528 | €26,411 | +€12,883 | +95.2% |
| Trade debts | 44 | €1,013 | €1,827 | +€814 | +80.4% |
| Suppliers | 440/4 | €1,013 | €1,827 | +€814 | +80.4% |
| Taxes, remuneration and social security | 45 | €12,479 | €24,585 | +€12,106 | +97.0% |
| Taxes | 450/3 | €12,479 | €24,585 | +€12,106 | +97.0% |
| Other amounts payable | 47/48 | €37 | €0 | -€37 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €939 | €939 | = | 0.0% |
| Other operating charges | 640/8 | €239 | €244 | +€5 | +2.0% |
| Gross operating margin | 9900 | €91,868 | €86,327 | -€5,540 | -6.0% |
| Operating profit (loss) | 9901 | €90,690 | €85,144 | -€5,545 | -6.1% |
| Financial income | 75/76B | - | €1,806 | +€1,806 | |
| Recurring financial income | 75 | - | €1,806 | +€1,806 | |
| Financial charges | 65/66B | €176 | €47 | -€129 | -73.3% |
| Recurring financial charges | 65 | €176 | €47 | -€129 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €90,514 | €86,904 | -€3,610 | -4.0% |
| Income taxes | 67/77 | €18,990 | €18,276 | -€714 | -3.8% |
| Profit (loss) for the period | 9904 | €71,524 | €68,627 | -€2,897 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,524 | €68,627 | -€2,897 | -4.0% |
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 2 October 2026 via checked.be.