DUMA: 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.
DUMA
Largest movements
- Receivables within one year -€153,832
down €153,832 (-53.6%), from €286,874 to €133,042
of which Trade receivables: -€154,963
- Financial fixed assets -€7,750
down €7,750 (-67.0%), from €11,560 to €3,810
- Tangible fixed assets -€6,099
no longer reported in 2024 (was €6,099)
of which Land and buildings: -€5,877
- Profit (loss) carried forward -€154,453
down €154,453 (-2149.1%), from -€7,187 to -€161,640
- Trade debts -€7,075
down €7,075 (-61.4%), from €11,521 to €4,446
- Gross operating margin -€140,696
down €140,696 (-3141.2%), from -€4,479 to -€145,175
- Other operating charges +€7,332
up €7,332 (+484.0%), from €1,515 to €8,847
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.
Cash bridge derived
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 | €304,592 | €137,341 | -€167,251 | -54.9% |
| Fixed assets | 21/28 | €17,659 | €3,810 | -€13,849 | -78.4% |
| Tangible fixed assets | 22/27 | €6,099 | - | -€6,099 | |
| Land and buildings | 22 | €5,877 | - | -€5,877 | |
| Plant, machinery and equipment | 23 | €222 | - | -€222 | |
| Financial fixed assets | 28 | €11,560 | €3,810 | -€7,750 | -67.0% |
| Current assets | 29/58 | €286,933 | €133,531 | -€153,402 | -53.5% |
| Amounts receivable within one year | 40/41 | €286,874 | €133,042 | -€153,832 | -53.6% |
| Trade receivables | 40 | €161,613 | €6,650 | -€154,963 | -95.9% |
| Other amounts receivable | 41 | €125,261 | €126,392 | +€1,131 | +0.9% |
| Cash at bank and in hand | 54/58 | €59 | €489 | +€430 | +728.8% |
| Total equity and liabilities | 10/49 | €304,592 | €137,341 | -€167,251 | -54.9% |
| Equity | 10/15 | €280,112 | €125,659 | -€154,453 | -55.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €268,699 | €268,699 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €266,839 | €266,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,187 | -€161,640 | -€154,453 | -2149.1% |
| Amounts payable | 17/49 | €24,480 | €11,682 | -€12,798 | -52.3% |
| Amounts payable within one year | 42/48 | €24,480 | €11,682 | -€12,798 | -52.3% |
| Trade debts | 44 | €11,521 | €4,446 | -€7,075 | -61.4% |
| Suppliers | 440/4 | €11,521 | €4,446 | -€7,075 | -61.4% |
| Taxes, remuneration and social security | 45 | €3,007 | - | -€3,007 | |
| Taxes | 450/3 | €3,007 | - | -€3,007 | |
| Other amounts payable | 47/48 | €9,952 | €7,236 | -€2,716 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | - | -€1,061 | |
| Other operating charges | 640/8 | €1,515 | €8,847 | +€7,332 | +484.0% |
| Gross operating margin | 9900 | -€4,479 | -€145,175 | -€140,696 | -3141.2% |
| Operating profit (loss) | 9901 | -€7,055 | -€154,022 | -€146,967 | -2083.2% |
| Financial income | 75/76B | €129 | €18 | -€111 | -86.0% |
| Recurring financial income | 75 | €129 | €18 | -€111 | -86.0% |
| Financial charges | 65/66B | €261 | €449 | +€188 | +72.0% |
| Recurring financial charges | 65 | €261 | €449 | +€188 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,187 | -€154,453 | -€147,266 | -2049.1% |
| Profit (loss) for the period | 9904 | -€7,187 | -€154,453 | -€147,266 | -2049.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,187 | -€154,453 | -€147,266 | -2049.1% |
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 10 October 2026 via checked.be.