DUMACO: 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.
DUMACO
Largest movements
- Tangible fixed assets -€27,114
down €27,114 (-42.9%), from €63,262 to €36,148
of which Plant, machinery and equipment: -€22,125
- Receivables within one year +€10,644
up €10,644 (+76.8%), from €13,862 to €24,506
- Cash -€10,355
down €10,355 (-32.3%), from €32,027 to €21,672
mainly Trade debts (-€18,767) and Debts after one year (-€13,836)
- Trade debts -€18,767
down €18,767 (-40.9%), from €45,869 to €27,102
- Debts after one year -€13,836
down €13,836 (-85.5%), from €16,173 to €2,338
- Accrued charges and deferred income +€10,640
new in 2025: €10,640
- Tax, wage and social debts -€9,412
down €9,412 (-94.1%), from €10,003 to €592
- Profit (loss) carried forward +€5,163
up €5,163 (+11.0%), from -€46,883 to -€41,720
- Gross operating margin -€26,170
down €26,170 (-39.5%), from €66,323 to €40,153
- Other operating charges +€4,339
up €4,339 (+139.4%), from €3,112 to €7,452
- Depreciation +€1,855
up €1,855 (+7.3%), from €25,258 to €27,114
- Financial income -€1,212
down €1,212 (-47.6%), from €2,549 to €1,337
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 | €129,371 | €102,311 | -€27,060 | -20.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €63,560 | €36,446 | -€27,114 | -42.7% |
| Tangible fixed assets | 22/27 | €63,262 | €36,148 | -€27,114 | -42.9% |
| Land and buildings | 22 | €19,873 | €15,872 | -€4,001 | -20.1% |
| Plant, machinery and equipment | 23 | €40,556 | €18,431 | -€22,125 | -54.6% |
| Furniture and vehicles | 24 | €2,833 | €1,845 | -€988 | -34.9% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €65,811 | €65,865 | +€54 | +0.1% |
| Stocks and contracts in progress | 3 | €19,922 | €19,687 | -€235 | -1.2% |
| Stocks | 30/36 | €19,922 | €19,687 | -€235 | -1.2% |
| Amounts receivable within one year | 40/41 | €13,862 | €24,506 | +€10,644 | +76.8% |
| Trade receivables | 40 | €13,862 | €24,506 | +€10,644 | +76.8% |
| Cash at bank and in hand | 54/58 | €32,027 | €21,672 | -€10,355 | -32.3% |
| Total equity and liabilities | 10/49 | €129,371 | €102,311 | -€27,060 | -20.9% |
| Equity | 10/15 | €20,386 | €25,550 | +€5,163 | +25.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,269 | €5,269 | = | 0.0% |
| Non-distributable reserves | 130/1 | €269 | €269 | = | 0.0% |
| Legal reserve | 130 | €269 | €269 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,883 | -€41,720 | +€5,163 | +11.0% |
| Amounts payable | 17/49 | €108,984 | €76,761 | -€32,223 | -29.6% |
| Amounts payable after more than one year | 17 | €16,173 | €2,338 | -€13,836 | -85.5% |
| Financial debts | 170/4 | €16,173 | €2,338 | -€13,836 | -85.5% |
| Amounts payable within one year | 42/48 | €92,811 | €63,784 | -€29,027 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €18,619 | €13,836 | -€4,783 | -25.7% |
| Trade debts | 44 | €45,869 | €27,102 | -€18,767 | -40.9% |
| Suppliers | 440/4 | €45,869 | €27,102 | -€18,767 | -40.9% |
| Taxes, remuneration and social security | 45 | €10,003 | €592 | -€9,412 | -94.1% |
| Taxes | 450/3 | €10,003 | €592 | -€9,412 | -94.1% |
| Other amounts payable | 47/48 | €18,319 | €22,255 | +€3,935 | +21.5% |
| Accrued charges and deferred income | 492/3 | - | €10,640 | +€10,640 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,258 | €27,114 | +€1,855 | +7.3% |
| Other operating charges | 640/8 | €3,112 | €7,452 | +€4,339 | +139.4% |
| Non-recurring operating charges | 66A | €55,687 | - | -€55,687 | |
| Gross operating margin | 9900 | €66,323 | €40,153 | -€26,170 | -39.5% |
| Operating profit (loss) | 9901 | -€17,735 | €5,588 | +€23,323 | |
| Financial income | 75/76B | €2,549 | €1,337 | -€1,212 | -47.6% |
| Recurring financial income | 75 | €2,549 | €1,337 | -€1,212 | -47.6% |
| Financial charges | 65/66B | €1,425 | €1,761 | +€336 | +23.6% |
| Recurring financial charges | 65 | €1,425 | €1,761 | +€336 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,612 | €5,163 | +€21,775 | |
| Income taxes | 67/77 | €265 | - | -€265 | |
| Profit (loss) for the period | 9904 | -€16,876 | €5,163 | +€22,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,876 | €5,163 | +€22,039 |
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 6 October 2026 via checked.be.