DUM MATEUS: 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.
DUM MATEUS
Largest movements
- Cash +€14,384
up €14,384 (+138%), from €10,392 to €24,775
mainly Net result for the year (+€10,348) and Receivables within one year (+€4,378)
- Receivables within one year -€4,378
down €4,378 (-4.4%), from €99,089 to €94,711
of which Trade receivables: -€17,431
- Tangible fixed assets +€1,499
up €1,499 (+27.0%), from €5,559 to €7,058
of which Furniture and vehicles: +€1,635
- Reserves +€10,000
up €10,000 (+43.7%), from €22,860 to €32,860
- Trade debts +€2,525
up €2,525 (+18.0%), from €14,067 to €16,592
- Tax, wage and social debts -€1,651
down €1,651 (-26.2%), from €6,307 to €4,656
of which Remuneration and social security: -€2,935
- Gross operating margin +€2,332
up €2,332 (+12.9%), from €18,057 to €20,389
- Depreciation -€1,897
down €1,897 (-30.3%), from €6,252 to €4,355
- Taxes +€1,283
up €1,283 (+41.5%), from €3,090 to €4,374
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 | €116,472 | €127,694 | +€11,222 | +9.6% |
| Fixed assets | 21/28 | €5,693 | €7,192 | +€1,499 | +26.3% |
| Tangible fixed assets | 22/27 | €5,559 | €7,058 | +€1,499 | +27.0% |
| Plant, machinery and equipment | 23 | €5,032 | €4,896 | -€137 | -2.7% |
| Furniture and vehicles | 24 | €527 | €2,162 | +€1,635 | +310% |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €110,778 | €120,502 | +€9,724 | +8.8% |
| Amounts receivable within one year | 40/41 | €99,089 | €94,711 | -€4,378 | -4.4% |
| Trade receivables | 40 | €54,432 | €37,001 | -€17,431 | -32.0% |
| Other amounts receivable | 41 | €44,657 | €57,710 | +€13,053 | +29.2% |
| Cash at bank and in hand | 54/58 | €10,392 | €24,775 | +€14,384 | +138% |
| Deferred charges and accrued income | 490/1 | €1,298 | €1,016 | -€282 | -21.7% |
| Total equity and liabilities | 10/49 | €116,472 | €127,694 | +€11,222 | +9.6% |
| Equity | 10/15 | €96,098 | €106,446 | +€10,348 | +10.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €22,860 | €32,860 | +€10,000 | +43.7% |
| Distributable reserves | 133 | €22,860 | €32,860 | +€10,000 | +43.7% |
| Profit (loss) carried forward | 14 | €66,238 | €66,586 | +€348 | +0.5% |
| Amounts payable | 17/49 | €20,374 | €21,248 | +€874 | +4.3% |
| Amounts payable within one year | 42/48 | €20,374 | €21,248 | +€874 | +4.3% |
| Trade debts | 44 | €14,067 | €16,592 | +€2,525 | +18.0% |
| Suppliers | 440/4 | €14,067 | €16,592 | +€2,525 | +18.0% |
| Taxes, remuneration and social security | 45 | €6,307 | €4,656 | -€1,651 | -26.2% |
| Taxes | 450/3 | €3,090 | €4,374 | +€1,283 | +41.5% |
| Remuneration and social security | 454/9 | €3,216 | €282 | -€2,935 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,252 | €4,355 | -€1,897 | -30.3% |
| Other operating charges | 640/8 | €612 | €775 | +€164 | +26.8% |
| Gross operating margin | 9900 | €18,057 | €20,389 | +€2,332 | +12.9% |
| Operating profit (loss) | 9901 | €11,194 | €15,258 | +€4,064 | +36.3% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €542 | €545 | +€3 | +0.5% |
| Recurring financial charges | 65 | €542 | €545 | +€3 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €10,652 | €14,722 | +€4,071 | +38.2% |
| Income taxes | 67/77 | €3,090 | €4,374 | +€1,283 | +41.5% |
| Profit (loss) for the period | 9904 | €7,561 | €10,348 | +€2,787 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,561 | €10,348 | +€2,787 | +36.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.