DUMA ENGINEERING GROUP: 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.
What changed
DUMA ENGINEERING GROUP
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€378,436
2024 · -€82,530+€460,967
Equity
-€1.3m
2024 · -€1.6m+€378,436
Cash
€5,282
2024 · €5,001+€281
Balance sheet total
€2.7m
2024 · €5.7m-€2.9m
Largest movements
Assets
- Receivables within one year -€2.9m
down €2.9m (-77.7%), from €3.8m to €839,238
of which Trade receivables: -€2.9m
Equity and liabilities
- Trade debts -€3.4m
down €3.4m (-59.4%), from €5.7m to €2.3m
- Profit (loss) carried forward +€378,436
up €378,436 (+21.3%), from -€1.8m to -€1.4m
- Other debts +€84,186
up €84,186 (+8.8%), from €961,380 to €1.0m
Income statement
- Gross operating margin +€491,385
up €491,385, from -€54,233 to €437,152
- Depreciation -€11,995
down €11,995 (-37.0%), from €32,389 to €20,394
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
-€82,530
Gross operating margin
+€491,385
Depreciation
+€11,995
Other operating charges
-€31
Other operating items
-€44,751
Financial income
-€598
Financial charges
+€2,966
Result 2025
€378,436
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€281
Investment
€0
Financing
€0
Cash 2024
€5,001
From operations (derived)
+€281
Net result for the year
+€378,436
Depreciation
+€20,394
Receivables within one year
+€2.9m
Smaller working-capital items
-€261
Trade debts
-€3.4m
Other debts
+€84,186
Cash 2025
€5,282
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,677,515 | €2,727,517 | -€2.9m | -52.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €69,558 | €49,164 | -€20,394 | -29.3% |
| Intangible fixed assets | 21 | €40,492 | €20,098 | -€20,394 | -50.4% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €29,066 | €29,066 | = | 0.0% |
| Current assets | 29/58 | €5,607,957 | €2,678,352 | -€2.9m | -52.2% |
| Stocks and contracts in progress | 3 | €1,774,087 | €1,774,087 | = | 0.0% |
| Stocks | 30/36 | €1,774,087 | €1,774,087 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,769,301 | €839,238 | -€2.9m | -77.7% |
| Trade receivables | 40 | €3,588,716 | €649,243 | -€2.9m | -81.9% |
| Other amounts receivable | 41 | €180,585 | €189,995 | +€9,410 | +5.2% |
| Cash at bank and in hand | 54/58 | €5,001 | €5,282 | +€281 | +5.6% |
| Deferred charges and accrued income | 490/1 | €59,569 | €59,746 | +€178 | +0.3% |
| Total equity and liabilities | 10/49 | €5,677,515 | €2,727,517 | -€2.9m | -52.0% |
| Equity | 10/15 | -€1,628,942 | -€1,250,506 | +€378,436 | +23.2% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,772,942 | -€1,394,506 | +€378,436 | +21.3% |
| Amounts payable | 17/49 | €7,306,457 | €3,978,023 | -€3.3m | -45.6% |
| Amounts payable within one year | 42/48 | €7,306,374 | €3,978,023 | -€3.3m | -45.6% |
| Financial debts | 43 | €600,000 | €600,000 | = | 0.0% |
| Other loans | 439 | €600,000 | €600,000 | = | 0.0% |
| Trade debts | 44 | €5,744,995 | €2,332,456 | -€3.4m | -59.4% |
| Suppliers | 440/4 | €5,744,995 | €2,332,456 | -€3.4m | -59.4% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €961,380 | €1,045,566 | +€84,186 | +8.8% |
| Accrued charges and deferred income | 492/3 | €83 | €0 | -€83 | -100% |
| Non-recurring operating income | 76A | - | €490,041 | +€490,041 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,389 | €20,394 | -€11,995 | -37.0% |
| Other operating charges | 640/8 | €1,068 | €1,098 | +€31 | +2.9% |
| Non-recurring operating charges | 66A | - | €44,751 | +€44,751 | |
| Gross operating margin | 9900 | -€54,233 | €437,152 | +€491,385 | |
| Operating profit (loss) | 9901 | -€87,690 | €370,909 | +€458,598 | |
| Financial income | 75/76B | €10,603 | €10,005 | -€598 | -5.6% |
| Recurring financial income | 75 | €10,603 | €10,005 | -€598 | -5.6% |
| Financial charges | 65/66B | €5,444 | €2,478 | -€2,966 | -54.5% |
| Recurring financial charges | 65 | €5,444 | €2,478 | -€2,966 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | -€82,530 | €378,436 | +€460,967 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€82,530 | €378,436 | +€460,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,530 | €378,436 | +€460,967 |
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 19 October 2026 via checked.be.