DUMAPHAR: 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.
What changed
DUMAPHAR
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€9,523
2023 · €9,073+€450
Equity
€112,167
2023 · €102,644+€9,523
Cash
€2,586
2023 · €774+€1,813
Balance sheet total
€459,148
2023 · €469,885-€10,737
Largest movements
Assets
- Tangible fixed assets -€11,903
down €11,903 (-13.4%), from €88,716 to €76,813
Equity and liabilities
- Debts after one year -€15,729
down €15,729 (-29.2%), from €53,835 to €38,106
- Profit (loss) carried forward +€9,047
up €9,047 (+23.7%), from €38,170 to €47,217
- Other debts -€8,087
down €8,087 (-2.7%), from €294,180 to €286,093
Income statement
- Financial charges -€530
down €530 (-27.5%), from €1,923 to €1,394
From the 2023 result to the 2024 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.
Result 2023
€9,073
Gross operating margin
+€55
Depreciation
+€143
Other operating charges
-€82
Financial charges
+€530
Taxes
-€196
Result 2024
€9,523
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€17,361
Investment
€0
Financing
-€15,548
Cash 2023
€774
From operations (derived)
+€17,361
Net result for the year
+€9,523
Depreciation
+€11,903
Receivables within one year
+€50
Deferred charges and accrued income
+€597
Trade debts
+€757
Tax, wage and social debts
+€1,289
Advances received
+€1,330
Other debts
-€8,087
Financing
-€15,548
Debts after one year
-€15,729
Current portion of long-term debt
+€1,361
Short-term financial debts
-€1,180
Cash 2024
€2,586
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €469,885 | €459,148 | -€10,737 | -2.3% |
| Fixed assets | 21/28 | €466,780 | €454,877 | -€11,903 | -2.5% |
| Tangible fixed assets | 22/27 | €88,716 | €76,813 | -€11,903 | -13.4% |
| Land and buildings | 22 | €88,716 | €76,813 | -€11,903 | -13.4% |
| Financial fixed assets | 28 | €378,064 | €378,064 | = | 0.0% |
| Current assets | 29/58 | €3,105 | €4,271 | +€1,166 | +37.6% |
| Amounts receivable within one year | 40/41 | €50 | - | -€50 | |
| Other amounts receivable | 41 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €774 | €2,586 | +€1,813 | +234.3% |
| Deferred charges and accrued income | 490/1 | €2,281 | €1,685 | -€597 | -26.1% |
| Total equity and liabilities | 10/49 | €469,885 | €459,148 | -€10,737 | -2.3% |
| Equity | 10/15 | €102,644 | €112,167 | +€9,523 | +9.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,976 | +€476 | +19.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,976 | +€476 | +19.0% |
| Legal reserve | 130 | €2,500 | €2,976 | +€476 | +19.0% |
| Profit (loss) carried forward | 14 | €38,170 | €47,217 | +€9,047 | +23.7% |
| Amounts payable | 17/49 | €367,241 | €346,981 | -€20,260 | -5.5% |
| Amounts payable after more than one year | 17 | €53,835 | €38,106 | -€15,729 | -29.2% |
| Financial debts | 170/4 | €53,835 | €38,106 | -€15,729 | -29.2% |
| Amounts payable within one year | 42/48 | €312,406 | €307,876 | -€4,531 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €15,380 | €16,741 | +€1,361 | +8.9% |
| Financial debts | 43 | €1,180 | - | -€1,180 | |
| Credit institutions | 430/8 | €1,180 | - | -€1,180 | |
| Trade debts | 44 | €571 | €1,328 | +€757 | +132.4% |
| Suppliers | 440/4 | €571 | €1,328 | +€757 | +132.4% |
| Advances received on contracts in progress | 46 | - | €1,330 | +€1,330 | |
| Taxes, remuneration and social security | 45 | €1,095 | €2,384 | +€1,289 | +117.7% |
| Taxes | 450/3 | €1,095 | €2,384 | +€1,289 | +117.7% |
| Other amounts payable | 47/48 | €294,180 | €286,093 | -€8,087 | -2.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,046 | €11,903 | -€143 | -1.2% |
| Other operating charges | 640/8 | €2,506 | €2,588 | +€82 | +3.3% |
| Gross operating margin | 9900 | €28,634 | €28,688 | +€55 | +0.2% |
| Operating profit (loss) | 9901 | €14,082 | €14,197 | +€116 | +0.8% |
| Financial charges | 65/66B | €1,923 | €1,394 | -€530 | -27.5% |
| Recurring financial charges | 65 | €1,923 | €1,394 | -€530 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €12,158 | €12,804 | +€646 | +5.3% |
| Income taxes | 67/77 | €3,085 | €3,280 | +€196 | +6.3% |
| Profit (loss) for the period | 9904 | €9,073 | €9,523 | +€450 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,073 | €9,523 | +€450 | +5.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.