DUMABIS: 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.
DUMABIS
Largest movements
- Current investments +€72,805
new in 2025: €72,805
- Cash -€44,203
down €44,203 (-44.5%), from €99,333 to €55,130
mainly Current investments (-€72,805) and Contributions, distributions and other (-€38,500)
- Tangible fixed assets -€12,731
down €12,731 (-24.8%), from €51,409 to €38,678
of which Leasing and similar rights: -€9,484
- Reserves +€23,969
up €23,969 (+7.8%), from €308,994 to €332,964
- Debts after one year -€9,775
down €9,775 (-45.1%), from €21,658 to €11,883
- Gross operating margin -€9,366
down €9,366 (-7.8%), from €119,477 to €110,111
- Staff costs +€5,242
up €5,242 (+113.7%), from €4,610 to €9,852
- Financial income +€4,006
new in 2025: €4,006
- Taxes -€1,887
down €1,887 (-6.7%), from €28,261 to €26,374
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.
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 | €360,838 | €376,612 | +€15,775 | +4.4% |
| Fixed assets | 21/28 | €51,409 | €38,678 | -€12,731 | -24.8% |
| Tangible fixed assets | 22/27 | €51,409 | €38,678 | -€12,731 | -24.8% |
| Plant, machinery and equipment | 23 | €21,189 | €17,943 | -€3,247 | -15.3% |
| Leasing and similar rights | 25 | €30,219 | €20,735 | -€9,484 | -31.4% |
| Current assets | 29/58 | €309,429 | €337,934 | +€28,505 | +9.2% |
| Amounts receivable after more than one year | 29 | €210,000 | €210,000 | = | 0.0% |
| Other amounts receivable | 291 | €210,000 | €210,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €97 | - | -€97 | |
| Other amounts receivable | 41 | €97 | - | -€97 | |
| Current investments | 50/53 | - | €72,805 | +€72,805 | |
| Cash at bank and in hand | 54/58 | €99,333 | €55,130 | -€44,203 | -44.5% |
| Total equity and liabilities | 10/49 | €360,838 | €376,612 | +€15,775 | +4.4% |
| Equity | 10/15 | €313,994 | €337,964 | +€23,969 | +7.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €308,994 | €332,964 | +€23,969 | +7.8% |
| Distributable reserves | 133 | €308,994 | €332,964 | +€23,969 | +7.8% |
| Amounts payable | 17/49 | €46,844 | €38,649 | -€8,195 | -17.5% |
| Amounts payable after more than one year | 17 | €21,658 | €11,883 | -€9,775 | -45.1% |
| Financial debts | 170/4 | €21,658 | €11,883 | -€9,775 | -45.1% |
| Amounts payable within one year | 42/48 | €22,251 | €23,866 | +€1,615 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €9,382 | €9,716 | +€334 | +3.6% |
| Trade debts | 44 | €2,111 | €1,056 | -€1,055 | -50.0% |
| Suppliers | 440/4 | €2,111 | €1,056 | -€1,055 | -50.0% |
| Taxes, remuneration and social security | 45 | €10,659 | €13,094 | +€2,434 | +22.8% |
| Taxes | 450/3 | €10,659 | €13,094 | +€2,434 | +22.8% |
| Other amounts payable | 47/48 | €98 | - | -€98 | |
| Accrued charges and deferred income | 492/3 | €2,935 | €2,900 | -€35 | -1.2% |
| Remuneration, social security and pensions | 62 | €4,610 | €9,852 | +€5,242 | +113.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,038 | €12,731 | -€307 | -2.4% |
| Other operating charges | 640/8 | €1,415 | €1,497 | +€82 | +5.8% |
| Gross operating margin | 9900 | €119,477 | €110,111 | -€9,366 | -7.8% |
| Operating profit (loss) | 9901 | €100,414 | €86,031 | -€14,383 | -14.3% |
| Financial income | 75/76B | - | €4,006 | +€4,006 | |
| Recurring financial income | 75 | - | €4,006 | +€4,006 | |
| Financial charges | 65/66B | €1,587 | €1,194 | -€393 | -24.7% |
| Recurring financial charges | 65 | €1,587 | €1,194 | -€393 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €98,827 | €88,843 | -€9,984 | -10.1% |
| Income taxes | 67/77 | €28,261 | €26,374 | -€1,887 | -6.7% |
| Profit (loss) for the period | 9904 | €70,566 | €62,469 | -€8,097 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,566 | €62,469 | -€8,097 | -11.5% |
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 9 October 2026 via checked.be.