Dubomat: 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.
What changed
Dubomat
NACE 46.831, Wholesale of construction materials, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€347,299
2024 · €260,009+€87,290
Equity
€2.4m
2024 · €2.3m+€37,299
Cash
€63,077
2024 · €79,169-€16,092
Balance sheet total
€2.8m
2024 · €3.1m-€246,523
Largest movements
Assets
- Receivables within one year -€346,121
down €346,121 (-57.8%), from €598,409 to €252,288
of which Other amounts receivable: -€337,193
- Tangible fixed assets +€78,610
up €78,610 (+28.1%), from €280,148 to €358,757
of which Other tangible fixed assets: +€96,357
- Stocks and contracts +€32,480
up €32,480 (+1.5%), from €2.1m to €2.1m
Equity and liabilities
- Other debts -€250,000
down €250,000 (-99.9%), from €250,250 to €250
- Profit (loss) carried forward +€37,299
up €37,299 (+2.2%), from €1.7m to €1.7m
Income statement
- Staff costs -€42,994
down €42,994 (-5.0%), from €865,875 to €822,881
- Depreciation -€35,308
down €35,308 (-28.9%), from €122,383 to €87,075
- Gross operating margin +€33,792
up €33,792 (+2.5%), from €1.3m to €1.4m
- Taxes +€29,536
up €29,536 (+32.5%), from €90,796 to €120,332
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.
Result 2024
€260,009
Gross operating margin
+€33,792
Staff costs
+€42,994
Depreciation
+€35,308
Write-downs
+€8,155
Other operating charges
-€10,848
Financial income
+€4,882
Financial charges
+€2,543
Taxes
-€29,536
Result 2025
€347,299
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.
From operations
+€459,592
Investment
-€165,684
Financing
-€310,000
Cash 2024
€79,169
From operations (derived)
+€459,592
Net result for the year
+€347,299
Depreciation
+€87,075
Stocks and contracts
-€32,480
Receivables within one year
+€346,121
Deferred charges and accrued income
-€4,600
Trade debts
-€13,157
Tax, wage and social debts
-€18,959
Advances received
+€2,543
Other debts
-€250,000
Accrued charges and deferred income
-€4,250
Investment (derived)
-€165,684
Investment in fixed assets (net)
-€165,684
Financing
-€310,000
Contributions, distributions and other
-€310,000
Cash 2025
€63,077
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,082,385 | €2,835,862 | -€246,523 | -8.0% |
| Fixed assets | 21/28 | €280,148 | €358,757 | +€78,610 | +28.1% |
| Tangible fixed assets | 22/27 | €280,148 | €358,757 | +€78,610 | +28.1% |
| Plant, machinery and equipment | 23 | €38,648 | €15,122 | -€23,527 | -60.9% |
| Furniture and vehicles | 24 | €11,557 | €17,336 | +€5,779 | +50.0% |
| Other tangible fixed assets | 26 | €229,943 | €326,300 | +€96,357 | +41.9% |
| Current assets | 29/58 | €2,802,237 | €2,477,104 | -€325,133 | -11.6% |
| Stocks and contracts in progress | 3 | €2,104,952 | €2,137,432 | +€32,480 | +1.5% |
| Stocks | 30/36 | €2,104,952 | €2,137,432 | +€32,480 | +1.5% |
| Amounts receivable within one year | 40/41 | €598,409 | €252,288 | -€346,121 | -57.8% |
| Trade receivables | 40 | €47,072 | €38,144 | -€8,928 | -19.0% |
| Other amounts receivable | 41 | €551,337 | €214,144 | -€337,193 | -61.2% |
| Cash at bank and in hand | 54/58 | €79,169 | €63,077 | -€16,092 | -20.3% |
| Deferred charges and accrued income | 490/1 | €19,707 | €24,307 | +€4,600 | +23.3% |
| Total equity and liabilities | 10/49 | €3,082,385 | €2,835,862 | -€246,523 | -8.0% |
| Equity | 10/15 | €2,320,745 | €2,358,045 | +€37,299 | +1.6% |
| Contributions | 10/11 | €217,605 | €217,605 | = | 0.0% |
| Capital | 10 | €217,605 | €217,605 | = | 0.0% |
| Issued capital | 100 | €217,605 | €217,605 | = | 0.0% |
| Reserves | 13 | €416,484 | €416,484 | = | 0.0% |
| Non-distributable reserves | 130/1 | €71,598 | €71,598 | = | 0.0% |
| Legal reserve | 130 | €21,760 | €21,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €49,838 | €49,838 | = | 0.0% |
| Distributable reserves | 133 | €344,886 | €344,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,686,656 | €1,723,955 | +€37,299 | +2.2% |
| Amounts payable | 17/49 | €761,640 | €477,817 | -€283,823 | -37.3% |
| Amounts payable within one year | 42/48 | €745,177 | €465,604 | -€279,573 | -37.5% |
| Trade debts | 44 | €305,405 | €292,248 | -€13,157 | -4.3% |
| Suppliers | 440/4 | €305,405 | €292,248 | -€13,157 | -4.3% |
| Advances received on contracts in progress | 46 | €9,196 | €11,739 | +€2,543 | +27.7% |
| Taxes, remuneration and social security | 45 | €180,326 | €161,367 | -€18,959 | -10.5% |
| Taxes | 450/3 | €47,258 | €40,158 | -€7,100 | -15.0% |
| Remuneration and social security | 454/9 | €133,068 | €121,209 | -€11,859 | -8.9% |
| Other amounts payable | 47/48 | €250,250 | €250 | -€250,000 | -99.9% |
| Accrued charges and deferred income | 492/3 | €16,463 | €12,214 | -€4,250 | -25.8% |
| Remuneration, social security and pensions | 62 | €865,875 | €822,881 | -€42,994 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,383 | €87,075 | -€35,308 | -28.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,782 | €3,627 | -€8,155 | -69.2% |
| Other operating charges | 640/8 | €46,373 | €57,220 | +€10,848 | +23.4% |
| Gross operating margin | 9900 | €1,336,547 | €1,370,339 | +€33,792 | +2.5% |
| Operating profit (loss) | 9901 | €290,134 | €399,535 | +€109,401 | +37.7% |
| Financial income | 75/76B | €80,668 | €85,550 | +€4,882 | +6.1% |
| Recurring financial income | 75 | €80,668 | €85,550 | +€4,882 | +6.1% |
| Financial charges | 65/66B | €19,997 | €17,454 | -€2,543 | -12.7% |
| Recurring financial charges | 65 | €19,977 | €17,454 | -€2,523 | -12.6% |
| Non-recurring financial charges | 66B | €20 | - | -€20 | |
| Profit (loss) for the period before taxes | 9903 | €350,805 | €467,631 | +€116,826 | +33.3% |
| Income taxes | 67/77 | €90,796 | €120,332 | +€29,536 | +32.5% |
| Profit (loss) for the period | 9904 | €260,009 | €347,299 | +€87,290 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €260,009 | €347,299 | +€87,290 | +33.6% |
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 5 October 2026 via checked.be.