DUMAP: 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.
DUMAP
Largest movements
- Cash -€49,607
down €49,607 (-19.8%), from €250,162 to €200,556
mainly Trade debts (-€32,764) and Net result for the year (-€25,319)
- Tangible fixed assets -€11,048
down €11,048 (-47.9%), from €23,074 to €12,026
of which Furniture and vehicles: -€9,800
- Stocks and contracts -€4,181
down €4,181 (-6.0%), from €69,395 to €65,215
- Trade debts -€32,764
down €32,764 (-41.6%), from €78,695 to €45,931
- Profit (loss) carried forward -€25,319
down €25,319 (-165.2%), from -€15,323 to -€40,642
- Tax, wage and social debts -€17,729
down €17,729 (-71.8%), from €24,704 to €6,975
- Other debts +€10,750
up €10,750 (+30.5%), from €35,194 to €45,943
- Staff costs +€3,053
up €3,053 (+24.8%), from €12,294 to €15,346
- Gross operating margin -€3,035
down €3,035 (-50.8%), from €5,975 to €2,940
- Financial income -€515
down €515 (-22.4%), from €2,294 to €1,779
- Financial charges -€327
down €327 (-44.5%), from €735 to €408
- Taxes +€217
up €217 (+118.8%), from €182 to €399
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 | €344,405 | €279,342 | -€65,063 | -18.9% |
| Fixed assets | 21/28 | €23,074 | €12,026 | -€11,048 | -47.9% |
| Tangible fixed assets | 22/27 | €23,074 | €12,026 | -€11,048 | -47.9% |
| Plant, machinery and equipment | 23 | €2,496 | €1,248 | -€1,248 | -50.0% |
| Furniture and vehicles | 24 | €20,578 | €10,778 | -€9,800 | -47.6% |
| Current assets | 29/58 | €321,331 | €267,316 | -€54,015 | -16.8% |
| Stocks and contracts in progress | 3 | €69,395 | €65,215 | -€4,181 | -6.0% |
| Stocks | 30/36 | €69,395 | €65,215 | -€4,181 | -6.0% |
| Amounts receivable within one year | 40/41 | €1,773 | €1,545 | -€228 | -12.8% |
| Trade receivables | 40 | €1,267 | €1,200 | -€67 | -5.3% |
| Other amounts receivable | 41 | €506 | €345 | -€160 | -31.7% |
| Cash at bank and in hand | 54/58 | €250,162 | €200,556 | -€49,607 | -19.8% |
| Total equity and liabilities | 10/49 | €344,405 | €279,342 | -€65,063 | -18.9% |
| Equity | 10/15 | €205,812 | €180,492 | -€25,319 | -12.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €190,148 | €190,148 | = | 0.0% |
| Distributable reserves | 133 | €190,148 | €190,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,323 | -€40,642 | -€25,319 | -165.2% |
| Amounts payable | 17/49 | €138,593 | €98,850 | -€39,744 | -28.7% |
| Amounts payable within one year | 42/48 | €138,593 | €98,850 | -€39,744 | -28.7% |
| Trade debts | 44 | €78,695 | €45,931 | -€32,764 | -41.6% |
| Suppliers | 440/4 | €78,695 | €45,931 | -€32,764 | -41.6% |
| Taxes, remuneration and social security | 45 | €24,704 | €6,975 | -€17,729 | -71.8% |
| Taxes | 450/3 | €24,704 | €6,975 | -€17,729 | -71.8% |
| Other amounts payable | 47/48 | €35,194 | €45,943 | +€10,750 | +30.5% |
| Remuneration, social security and pensions | 62 | €12,294 | €15,346 | +€3,053 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,151 | €11,048 | -€103 | -0.9% |
| Other operating charges | 640/8 | €2,702 | €2,837 | +€135 | +5.0% |
| Gross operating margin | 9900 | €5,975 | €2,940 | -€3,035 | -50.8% |
| Operating profit (loss) | 9901 | -€20,171 | -€26,291 | -€6,120 | -30.3% |
| Financial income | 75/76B | €2,294 | €1,779 | -€515 | -22.4% |
| Recurring financial income | 75 | €2,294 | €1,779 | -€515 | -22.4% |
| Financial charges | 65/66B | €735 | €408 | -€327 | -44.5% |
| Recurring financial charges | 65 | €735 | €408 | -€327 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,612 | -€24,920 | -€6,308 | -33.9% |
| Income taxes | 67/77 | €182 | €399 | +€217 | +118.8% |
| Profit (loss) for the period | 9904 | -€18,794 | -€25,319 | -€6,525 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,794 | -€25,319 | -€6,525 | -34.7% |
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 2 October 2026 via checked.be.