DUMANO: 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.
DUMANO
Largest movements
- Stocks and contracts -€7,853
down €7,853 (-52.5%), from €14,960 to €7,107
- Receivables within one year -€4,894
down €4,894 (-79.4%), from €6,160 to €1,267
of which Trade receivables: -€4,421
- Cash -€1,077
down €1,077 (-2.2%), from €50,100 to €49,023
mainly Net result for the year (-€21,697) and Current portion of long-term debt (-€3,954)
- Profit (loss) carried forward -€31,682
down €31,682 (-100.0%), from €31,682 to €0
- Trade debts +€16,837
up €16,837 (+163.4%), from €10,301 to €27,137
- Reserves +€9,985
up €9,985 (+99.3%), from €10,056 to €20,041
- Current portion of long-term debt -€3,954
no longer reported in 2025 (was €3,954)
- Tax, wage and social debts -€3,029
down €3,029 (-48.0%), from €6,307 to €3,278
of which Taxes: -€3,029
- Turnover -€1.4m
no longer reported in 2025 (was €1.4m)
- Purchases and services -€1.4m
no longer reported in 2025 (was €1.4m)
- Gross operating margin -€23,781
down €23,781 (-40.7%), from €58,477 to €34,696
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 | €71,498 | €57,557 | -€13,941 | -19.5% |
| Fixed assets | 21/28 | €160 | €160 | = | 0.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €71,338 | €57,397 | -€13,941 | -19.5% |
| Stocks and contracts in progress | 3 | €14,960 | €7,107 | -€7,853 | -52.5% |
| Stocks | 30/36 | €14,960 | €7,107 | -€7,853 | -52.5% |
| Amounts receivable within one year | 40/41 | €6,160 | €1,267 | -€4,894 | -79.4% |
| Trade receivables | 40 | €5,651 | €1,230 | -€4,421 | -78.2% |
| Other amounts receivable | 41 | €509 | €37 | -€472 | -92.7% |
| Cash at bank and in hand | 54/58 | €50,100 | €49,023 | -€1,077 | -2.2% |
| Deferred charges and accrued income | 490/1 | €117 | - | -€117 | |
| Total equity and liabilities | 10/49 | €71,498 | €57,557 | -€13,941 | -19.5% |
| Equity | 10/15 | €47,938 | €26,241 | -€21,697 | -45.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,056 | €20,041 | +€9,985 | +99.3% |
| Distributable reserves | 133 | €10,056 | €20,041 | +€9,985 | +99.3% |
| Profit (loss) carried forward | 14 | €31,682 | €0 | -€31,682 | -100.0% |
| Amounts payable | 17/49 | €23,559 | €31,316 | +€7,756 | +32.9% |
| Amounts payable after more than one year | 17 | €500 | €500 | = | 0.0% |
| Other amounts payable | 178/9 | €500 | €500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,694 | €30,416 | +€8,722 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €3,954 | - | -€3,954 | |
| Trade debts | 44 | €10,301 | €27,137 | +€16,837 | +163.4% |
| Suppliers | 440/4 | €10,301 | €27,137 | +€16,837 | +163.4% |
| Taxes, remuneration and social security | 45 | €6,307 | €3,278 | -€3,029 | -48.0% |
| Taxes | 450/3 | €6,307 | €3,278 | -€3,029 | -48.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,131 | - | -€1,131 | |
| Accrued charges and deferred income | 492/3 | €1,366 | €400 | -€966 | -70.7% |
| Turnover | 70 | €1,375,862 | - | -€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,352,775 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €42,490 | €45,355 | +€2,866 | +6.7% |
| Other operating charges | 640/8 | €514 | €1,069 | +€555 | +108.1% |
| Gross operating margin | 9900 | €58,477 | €34,696 | -€23,781 | -40.7% |
| Operating profit (loss) | 9901 | €15,474 | -€11,728 | -€27,202 | |
| Financial charges | 65/66B | €2,471 | €9,969 | +€7,498 | +303.5% |
| Recurring financial charges | 65 | €2,471 | €4,485 | +€2,015 | +81.5% |
| Non-recurring financial charges | 66B | - | €5,484 | +€5,484 | |
| Profit (loss) for the period before taxes | 9903 | €13,003 | -€21,697 | -€34,700 | |
| Income taxes | 67/77 | €2,947 | - | -€2,947 | |
| Profit (loss) for the period | 9904 | €10,056 | -€21,697 | -€31,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,056 | -€21,697 | -€31,753 |
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 7 October 2026 via checked.be.