DUMABI: 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.
DUMABI
Largest movements
- Receivables within one year +€4,691
up €4,691 (+208.0%), from €2,255 to €6,946
- Deferred charges and accrued income +€2,793
new in 2025: €2,793
- Profit (loss) carried forward +€36,513
up €36,513, from -€36,513 to €0
- Reserves -€25,739
down €25,739 (-80.8%), from €31,860 to €6,121
of which Distributable reserves: -€23,739
- Accrued charges and deferred income +€4,367
new in 2025: €4,367
- Trade debts -€3,232
down €3,232 (-58.7%), from €5,510 to €2,278
- Other debts -€2,246
down €2,246 (-3.5%), from €63,625 to €61,380
- Depreciation -€5,452
down €5,452 (-95.3%), from €5,720 to €268
- Staff costs -€840
down €840 (-100.0%), from €840 to €0
- Gross operating margin +€715
up €715 (+3.5%), from €20,546 to €21,261
- Financial charges +€539
up €539 (+13.8%), from €3,899 to €4,437
- Provisions -€500
new in 2025: -€500
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,640 | €94,588 | +€7,948 | +9.2% |
| Formation expenses | 20 | €1,178 | €1,115 | -€63 | -5.3% |
| Fixed assets | 21/28 | €78,882 | €79,470 | +€588 | +0.7% |
| Tangible fixed assets | 22/27 | €69,342 | €69,930 | +€588 | +0.8% |
| Land and buildings | 22 | €68,725 | €69,542 | +€817 | +1.2% |
| Plant, machinery and equipment | 23 | €617 | €388 | -€228 | -37.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €9,540 | €9,540 | = | 0.0% |
| Current assets | 29/58 | €6,581 | €14,003 | +€7,422 | +112.8% |
| Amounts receivable within one year | 40/41 | €2,255 | €6,946 | +€4,691 | +208.0% |
| Trade receivables | 40 | €2,255 | €6,946 | +€4,691 | +208.0% |
| Cash at bank and in hand | 54/58 | €4,326 | €4,265 | -€61 | -1.4% |
| Deferred charges and accrued income | 490/1 | - | €2,793 | +€2,793 | |
| Total equity and liabilities | 10/49 | €86,640 | €94,588 | +€7,948 | +9.2% |
| Equity | 10/15 | €15,347 | €26,121 | +€10,775 | +70.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €31,860 | €6,121 | -€25,739 | -80.8% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €29,860 | €6,121 | -€23,739 | -79.5% |
| Profit (loss) carried forward | 14 | -€36,513 | €0 | +€36,513 | |
| Provisions and deferred taxes | 16 | €500 | €0 | -€500 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €500 | €0 | -€500 | -100.0% |
| Major repairs and maintenance | 162 | €500 | €0 | -€500 | -100.0% |
| Amounts payable | 17/49 | €70,794 | €68,467 | -€2,327 | -3.3% |
| Amounts payable within one year | 42/48 | €70,794 | €64,100 | -€6,694 | -9.5% |
| Trade debts | 44 | €5,510 | €2,278 | -€3,232 | -58.7% |
| Suppliers | 440/4 | €5,510 | €2,278 | -€3,232 | -58.7% |
| Taxes, remuneration and social security | 45 | €1,658 | €442 | -€1,216 | -73.3% |
| Taxes | 450/3 | €1,658 | €442 | -€1,216 | -73.3% |
| Other amounts payable | 47/48 | €63,625 | €61,380 | -€2,246 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €4,367 | +€4,367 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €840 | €0 | -€840 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,720 | €268 | -€5,452 | -95.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€0 | - | +€0 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€500 | -€500 | |
| Other operating charges | 640/8 | €6,329 | €6,677 | +€347 | +5.5% |
| Gross operating margin | 9900 | €20,546 | €21,261 | +€715 | +3.5% |
| Operating profit (loss) | 9901 | €7,657 | €14,817 | +€7,160 | +93.5% |
| Financial income | 75/76B | €317 | €460 | +€143 | +45.3% |
| Recurring financial income | 75 | €317 | €460 | +€143 | +45.3% |
| Financial charges | 65/66B | €3,899 | €4,437 | +€539 | +13.8% |
| Recurring financial charges | 65 | €3,899 | €4,437 | +€539 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €4,075 | €10,839 | +€6,764 | +166.0% |
| Income taxes | 67/77 | - | €65 | +€65 | |
| Profit (loss) for the period | 9904 | €4,075 | €10,775 | +€6,700 | +164.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,075 | €10,775 | +€6,700 | +164.4% |
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 8 October 2026 via checked.be.