DORMAL Hugues: 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.
DORMAL Hugues
Largest movements
- Cash +€33,856
up €33,856 (+106%), from €31,865 to €65,720
mainly Depreciation (+€47,085) and Other debts (+€20,030)
- Tangible fixed assets -€8,171
down €8,171 (-3.3%), from €244,574 to €236,403
of which Plant, machinery and equipment: -€18,476
- Receivables within one year +€7,063
up €7,063 (+25.3%), from €27,878 to €34,941
of which Other amounts receivable: +€5,097
- Other debts +€20,030
up €20,030 (+20.0%), from €100,203 to €120,234
- Profit (loss) carried forward +€19,304
up €19,304 (+38.4%), from €50,215 to €69,519
- Tax, wage and social debts -€14,651
down €14,651 (-69.1%), from €21,204 to €6,553
of which Remuneration and social security: -€10,500
- Trade debts +€14,051
up €14,051 (+140%), from €10,038 to €24,089
- Debts after one year -€8,230
down €8,230 (-7.3%), from €113,205 to €104,975
- Gross operating margin -€16,768
down €16,768 (-17.6%), from €95,291 to €78,523
- Depreciation -€3,871
down €3,871 (-7.6%), from €50,955 to €47,085
- Taxes -€1,504
down €1,504 (-18.6%), from €8,078 to €6,574
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,932 | €341,600 | +€30,668 | +9.9% |
| Fixed assets | 21/28 | €247,246 | €238,362 | -€8,884 | -3.6% |
| Intangible fixed assets | 21 | €2,672 | €1,959 | -€713 | -26.7% |
| Tangible fixed assets | 22/27 | €244,574 | €236,403 | -€8,171 | -3.3% |
| Land and buildings | 22 | €154,887 | €143,156 | -€11,731 | -7.6% |
| Plant, machinery and equipment | 23 | €51,428 | €32,952 | -€18,476 | -35.9% |
| Furniture and vehicles | 24 | €38,259 | €60,296 | +€22,036 | +57.6% |
| Current assets | 29/58 | €63,686 | €103,238 | +€39,552 | +62.1% |
| Amounts receivable within one year | 40/41 | €27,878 | €34,941 | +€7,063 | +25.3% |
| Trade receivables | 40 | €21,494 | €23,460 | +€1,966 | +9.1% |
| Other amounts receivable | 41 | €6,384 | €11,481 | +€5,097 | +79.8% |
| Cash at bank and in hand | 54/58 | €31,865 | €65,720 | +€33,856 | +106% |
| Deferred charges and accrued income | 490/1 | €3,944 | €2,577 | -€1,367 | -34.7% |
| Total equity and liabilities | 10/49 | €310,932 | €341,600 | +€30,668 | +9.9% |
| Equity | 10/15 | €58,215 | €77,519 | +€19,304 | +33.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,215 | €69,519 | +€19,304 | +38.4% |
| Amounts payable | 17/49 | €252,717 | €264,081 | +€11,365 | +4.5% |
| Amounts payable after more than one year | 17 | €113,205 | €104,975 | -€8,230 | -7.3% |
| Financial debts | 170/4 | €113,205 | €104,975 | -€8,230 | -7.3% |
| Amounts payable within one year | 42/48 | €139,512 | €159,106 | +€19,594 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €8,066 | €8,230 | +€164 | +2.0% |
| Trade debts | 44 | €10,038 | €24,089 | +€14,051 | +140% |
| Suppliers | 440/4 | €10,038 | €24,089 | +€14,051 | +140% |
| Taxes, remuneration and social security | 45 | €21,204 | €6,553 | -€14,651 | -69.1% |
| Taxes | 450/3 | €10,704 | €6,553 | -€4,151 | -38.8% |
| Remuneration and social security | 454/9 | €10,500 | - | -€10,500 | |
| Other amounts payable | 47/48 | €100,203 | €120,234 | +€20,030 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,955 | €47,085 | -€3,871 | -7.6% |
| Other operating charges | 640/8 | €2,379 | €2,911 | +€532 | +22.4% |
| Gross operating margin | 9900 | €95,291 | €78,523 | -€16,768 | -17.6% |
| Operating profit (loss) | 9901 | €41,957 | €28,527 | -€13,430 | -32.0% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.2% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.2% |
| Financial charges | 65/66B | €2,868 | €2,649 | -€219 | -7.6% |
| Recurring financial charges | 65 | €2,868 | €2,649 | -€219 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €39,102 | €25,878 | -€13,224 | -33.8% |
| Income taxes | 67/77 | €8,078 | €6,574 | -€1,504 | -18.6% |
| Profit (loss) for the period | 9904 | €31,024 | €19,304 | -€11,720 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,024 | €19,304 | -€11,720 | -37.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.