DIMITRI DUMAY: 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.
DIMITRI DUMAY
Largest movements
- Receivables within one year +€80,776
up €80,776 (+219%), from €36,809 to €117,585
of which Trade receivables: +€81,875
- Tangible fixed assets -€20,271
down €20,271 (-44.1%), from €45,917 to €25,646
of which Plant, machinery and equipment: -€12,167
- Stocks and contracts -€5,752
down €5,752 (-42.3%), from €13,586 to €7,834
- Trade debts +€63,577
up €63,577 (+187%), from €34,028 to €97,605
- Profit (loss) carried forward -€6,473
down €6,473 (-10.3%), from €62,749 to €56,276
- Other debts -€3,690
no longer reported in 2025 (was €3,690)
- Tax, wage and social debts +€2,166
up €2,166 (+83.1%), from €2,605 to €4,771
- Gross operating margin -€12,083
down €12,083 (-47.5%), from €25,440 to €13,357
- Depreciation -€1,382
down €1,382 (-8.2%), from €16,807 to €15,425
- Taxes -€1,350
no longer reported in 2025 (was €1,350)
- Financial charges +€841
up €841 (+49.6%), from €1,694 to €2,535
- Other operating charges +€419
up €419 (+28.9%), from €1,451 to €1,870
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 | €109,072 | €164,652 | +€55,580 | +51.0% |
| Fixed assets | 21/28 | €45,917 | €25,646 | -€20,271 | -44.1% |
| Tangible fixed assets | 22/27 | €45,917 | €25,646 | -€20,271 | -44.1% |
| Plant, machinery and equipment | 23 | €27,515 | €15,348 | -€12,167 | -44.2% |
| Furniture and vehicles | 24 | €17,784 | €10,172 | -€7,612 | -42.8% |
| Other tangible fixed assets | 26 | €618 | €126 | -€492 | -79.6% |
| Current assets | 29/58 | €63,155 | €139,006 | +€75,851 | +120% |
| Stocks and contracts in progress | 3 | €13,586 | €7,834 | -€5,752 | -42.3% |
| Stocks | 30/36 | €13,586 | €7,834 | -€5,752 | -42.3% |
| Amounts receivable within one year | 40/41 | €36,809 | €117,585 | +€80,776 | +219% |
| Trade receivables | 40 | €31,823 | €113,698 | +€81,875 | +257% |
| Other amounts receivable | 41 | €4,986 | €3,887 | -€1,099 | -22.0% |
| Cash at bank and in hand | 54/58 | €12,760 | €13,587 | +€827 | +6.5% |
| Total equity and liabilities | 10/49 | €109,072 | €164,652 | +€55,580 | +51.0% |
| Equity | 10/15 | €68,749 | €62,276 | -€6,473 | -9.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,749 | €56,276 | -€6,473 | -10.3% |
| Amounts payable | 17/49 | €40,323 | €102,376 | +€62,053 | +154% |
| Amounts payable within one year | 42/48 | €40,323 | €102,376 | +€62,053 | +154% |
| Trade debts | 44 | €34,028 | €97,605 | +€63,577 | +187% |
| Suppliers | 440/4 | €34,028 | €97,605 | +€63,577 | +187% |
| Taxes, remuneration and social security | 45 | €2,605 | €4,771 | +€2,166 | +83.1% |
| Taxes | 450/3 | €2,605 | €4,771 | +€2,166 | +83.1% |
| Other amounts payable | 47/48 | €3,690 | - | -€3,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,807 | €15,425 | -€1,382 | -8.2% |
| Other operating charges | 640/8 | €1,451 | €1,870 | +€419 | +28.9% |
| Gross operating margin | 9900 | €25,440 | €13,357 | -€12,083 | -47.5% |
| Operating profit (loss) | 9901 | €7,182 | -€3,938 | -€11,120 | |
| Financial charges | 65/66B | €1,694 | €2,535 | +€841 | +49.6% |
| Recurring financial charges | 65 | €1,694 | €2,535 | +€841 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €5,488 | -€6,473 | -€11,961 | |
| Income taxes | 67/77 | €1,350 | - | -€1,350 | |
| Profit (loss) for the period | 9904 | €4,138 | -€6,473 | -€10,611 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,138 | -€6,473 | -€10,611 |
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 23 October 2026 via checked.be.