DUMAPLAST: 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.
What changed
DUMAPLAST
NACE 20.600, Manufacture of chemicals and chemical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8.3m
2024 · €5.5m+€2.8m
Equity
€29.1m
2024 · €23.9m+€5.2m
Cash
€2.2m
2024 · €277,360+€1.9m
Balance sheet total
€50.3m
2024 · €48.1m+€2.2m
Largest movements
Assets
- Financial fixed assets +€8.6m
up €8.6m (+189%), from €4.5m to €13.1m
of which Affiliated companies: +€8.6m
- Receivables within one year -€7.9m
down €7.9m (-33.4%), from €23.7m to €15.8m
of which Other amounts receivable: -€8.9m
- Cash +€1.9m
up €1.9m (+690%), from €277,360 to €2.2m
mainly Net result for the year (+€8.3m) and Receivables within one year (+€7.9m)
- Stocks and contracts -€755,789
down €755,789 (-8.3%), from €9.1m to €8.4m
Equity and liabilities
- Profit (loss) carried forward +€4.2m
up €4.2m (+26.1%), from €16.1m to €20.3m
- Short-term financial debts -€2.8m
down €2.8m (-94.6%), from €3.0m to €160,504
- Tax, wage and social debts +€1.5m
up €1.5m (+60.8%), from €2.4m to €3.9m
of which Taxes: +€1.3m
- Reserves +€968,300
up €968,300 (+17.1%), from €5.7m to €6.6m
of which Distributable reserves: +€1.5m
- Other debts -€844,310
down €844,310 (-20.1%), from €4.2m to €3.4m
Income statement
- Turnover +€5.9m
up €5.9m (+8.8%), from €67.1m to €73.0m
- Goods and materials +€1.6m
up €1.6m (+6.2%), from €26.1m to €27.7m
of which Purchases: +€1.5m
- Staff costs +€1.6m
up €1.6m (+13.9%), from €11.3m to €12.9m
- Taxes +€1.0m
up €1.0m (+50.5%), from €2.1m to €3.1m
of which Taxes: +€1.0m
- Services and other goods +€907,971
up €907,971 (+5.0%), from €18.3m to €19.2m
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.
Result 2024
€5.5m
Turnover
+€5.9m
Other operating income
+€249,033
Goods and materials
-€1.6m
Services and other goods
-€907,971
Staff costs
-€1.6m
Depreciation
+€139,317
Write-downs
+€279,000
Provisions
+€68,527
Other operating charges
-€32,510
Other operating items
+€991,638
Financial income
-€32,550
Financial charges
+€369,227
Taxes
-€1.0m
Result 2025
€8.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€20.5m
Investment
-€11.4m
Financing
-€7.2m
Cash 2024
€277,360
From operations (derived)
+€20.5m
Net result for the year
+€8.3m
Depreciation
+€2.3m
Stocks and contracts
+€755,789
Receivables within one year
+€7.9m
Deferred charges and accrued income
+€78,539
Provisions
-€68,527
Trade debts
+€519,972
Tax, wage and social debts
+€1.5m
Advances received
-€14,403
Other debts
-€844,310
Accrued charges and deferred income
+€109,177
Investment (derived)
-€11.4m
Investment in fixed assets (net)
-€11.4m
Financing
-€7.2m
Debts after one year
-€686,836
Current portion of long-term debt
-€608,373
Short-term financial debts
-€2.8m
Contributions, distributions and other
-€3.1m
Cash 2025
€2.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,111,721 | €50,346,499 | +€2.2m | +4.6% |
| Fixed assets | 21/28 | €14,693,044 | €23,774,695 | +€9.1m | +61.8% |
| Intangible fixed assets | 21 | €89,273 | €167,804 | +€78,531 | +88.0% |
| Tangible fixed assets | 22/27 | €10,057,678 | €10,485,581 | +€427,903 | +4.3% |
| Land and buildings | 22 | €3,921,449 | €3,869,408 | -€52,041 | -1.3% |
| Plant, machinery and equipment | 23 | €2,725,926 | €2,813,243 | +€87,318 | +3.2% |
| Furniture and vehicles | 24 | €439,672 | €557,090 | +€117,418 | +26.7% |
| Leasing and similar rights | 25 | €921,150 | €1,072,201 | +€151,051 | +16.4% |
| Other tangible fixed assets | 26 | €202,855 | €180,068 | -€22,787 | -11.2% |
| Assets under construction and advance payments | 27 | €1,846,626 | €1,993,570 | +€146,944 | +8.0% |
| Financial fixed assets | 28 | €4,546,093 | €13,121,310 | +€8.6m | +189% |
| Affiliated companies | 280/1 | €4,527,544 | €13,094,780 | +€8.6m | +189% |
| Amounts receivable | 281 | €4,527,544 | €13,094,780 | +€8.6m | +189% |
| Other financial fixed assets | 284/8 | €18,550 | €26,531 | +€7,981 | +43.0% |
| Amounts receivable and cash guarantees | 285/8 | €18,550 | €26,531 | +€7,981 | +43.0% |
| Current assets | 29/58 | €33,418,677 | €26,571,803 | -€6.8m | -20.5% |
| Stocks and contracts in progress | 3 | €9,133,196 | €8,377,407 | -€755,789 | -8.3% |
| Stocks | 30/36 | €9,133,196 | €8,377,407 | -€755,789 | -8.3% |
| Raw materials and consumables | 30/31 | €3,301,555 | €3,000,753 | -€300,802 | -9.1% |
| Finished goods | 33 | €4,819,851 | €4,161,984 | -€657,867 | -13.6% |
| Goods purchased for resale | 34 | €1,011,790 | €1,214,669 | +€202,879 | +20.1% |
| Amounts receivable within one year | 40/41 | €23,727,087 | €15,799,684 | -€7.9m | -33.4% |
| Trade receivables | 40 | €12,253,641 | €13,258,057 | +€1.0m | +8.2% |
| Other amounts receivable | 41 | €11,473,446 | €2,541,627 | -€8.9m | -77.8% |
| Cash at bank and in hand | 54/58 | €277,360 | €2,192,217 | +€1.9m | +690% |
| Deferred charges and accrued income | 490/1 | €281,035 | €202,496 | -€78,539 | -27.9% |
| Total equity and liabilities | 10/49 | €48,111,721 | €50,346,499 | +€2.2m | +4.6% |
| Equity | 10/15 | €23,920,422 | €29,087,482 | +€5.2m | +21.6% |
| Contributions | 10/11 | €2,165,040 | €2,165,040 | = | 0.0% |
| Capital | 10 | €2,165,040 | €2,165,040 | = | 0.0% |
| Issued capital | 100 | €2,165,040 | €2,165,040 | = | 0.0% |
| Reserves | 13 | €5,673,745 | €6,642,045 | +€968,300 | +17.1% |
| Non-distributable reserves | 130/1 | €217,496 | €217,496 | = | 0.0% |
| Legal reserve | 130 | €216,504 | €216,504 | = | 0.0% |
| Reserves not available under the articles | 1311 | €992 | €992 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,947,000 | €2,441,800 | -€505,200 | -17.1% |
| Distributable reserves | 133 | €2,509,250 | €3,982,750 | +€1.5m | +58.7% |
| Profit (loss) carried forward | 14 | €16,081,636 | €20,280,396 | +€4.2m | +26.1% |
| Provisions and deferred taxes | 16 | €248,527 | €180,000 | -€68,527 | -27.6% |
| Provisions for liabilities and charges | 160/5 | €248,527 | €180,000 | -€68,527 | -27.6% |
| Other liabilities and charges | 164/5 | €248,527 | €180,000 | -€68,527 | -27.6% |
| Amounts payable | 17/49 | €23,942,773 | €21,079,017 | -€2.9m | -12.0% |
| Amounts payable after more than one year | 17 | €2,311,402 | €1,624,567 | -€686,836 | -29.7% |
| Financial debts | 170/4 | €2,311,402 | €1,624,567 | -€686,836 | -29.7% |
| Leasing and similar obligations | 172 | €417,014 | €641,680 | +€224,666 | +53.9% |
| Credit institutions | 173 | €1,894,388 | €982,886 | -€911,502 | -48.1% |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,602,099 | €19,316,002 | -€2.3m | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €1,994,286 | €1,385,913 | -€608,373 | -30.5% |
| Financial debts | 43 | €2,985,116 | €160,504 | -€2.8m | -94.6% |
| Credit institutions | 430/8 | €2,985,116 | €160,504 | -€2.8m | -94.6% |
| Trade debts | 44 | €9,957,717 | €10,477,689 | +€519,972 | +5.2% |
| Suppliers | 440/4 | €9,957,717 | €10,477,689 | +€519,972 | +5.2% |
| Advances received on contracts in progress | 46 | €14,403 | €0 | -€14,403 | -100% |
| Taxes, remuneration and social security | 45 | €2,444,703 | €3,930,332 | +€1.5m | +60.8% |
| Taxes | 450/3 | €1,069,609 | €2,366,969 | +€1.3m | +121% |
| Remuneration and social security | 454/9 | €1,375,094 | €1,563,362 | +€188,268 | +13.7% |
| Other amounts payable | 47/48 | €4,205,875 | €3,361,565 | -€844,310 | -20.1% |
| Accrued charges and deferred income | 492/3 | €29,271 | €138,448 | +€109,177 | +373% |
| Operating income | 70/76A | €66,833,748 | €74,045,715 | +€7.2m | +10.8% |
| Turnover | 70 | €67,073,227 | €72,983,764 | +€5.9m | +8.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€1,660,394 | -€593,619 | +€1.1m | +64.2% |
| Other operating income | 74 | €1,376,292 | €1,625,325 | +€249,033 | +18.1% |
| Non-recurring operating income | 76A | €44,624 | €30,244 | -€14,380 | -32.2% |
| Operating charges | 60/66A | €58,867,741 | €62,586,520 | +€3.7m | +6.3% |
| Goods for resale, raw materials and consumables | 60 | €26,082,542 | €27,710,850 | +€1.6m | +6.2% |
| Purchases | 600/8 | €26,023,881 | €27,521,937 | +€1.5m | +5.8% |
| Change in stocks: decrease (increase) | 609 | €58,661 | €188,913 | +€130,252 | +222% |
| Services and other goods | 61 | €18,284,294 | €19,192,265 | +€907,971 | +5.0% |
| Remuneration, social security and pensions | 62 | €11,333,740 | €12,909,815 | +€1.6m | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,448,978 | €2,309,660 | -€139,317 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €572,000 | €293,000 | -€279,000 | -48.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€68,527 | -€68,527 | |
| Other operating charges | 640/8 | €117,519 | €150,028 | +€32,510 | +27.7% |
| Non-recurring operating charges | 66A | €28,670 | €89,427 | +€60,758 | +212% |
| Operating profit (loss) | 9901 | €7,966,007 | €11,459,195 | +€3.5m | +43.9% |
| Financial income | 75/76B | €514,068 | €481,517 | -€32,550 | -6.3% |
| Recurring financial income | 75 | €514,068 | €481,517 | -€32,550 | -6.3% |
| Income from financial fixed assets | 750 | €35,879 | €0 | -€35,879 | -100% |
| Income from current assets | 751 | €326,022 | €388,617 | +€62,595 | +19.2% |
| Other financial income | 752/9 | €152,167 | €92,900 | -€59,267 | -38.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €961,755 | €592,528 | -€369,227 | -38.4% |
| Recurring financial charges | 65 | €961,755 | €592,528 | -€369,227 | -38.4% |
| Debt charges | 650 | €372,317 | €176,067 | -€196,250 | -52.7% |
| Other financial charges | 652/9 | €589,438 | €416,461 | -€172,977 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €7,518,320 | €11,348,185 | +€3.8m | +50.9% |
| Income taxes | 67/77 | €2,055,623 | €3,094,680 | +€1.0m | +50.5% |
| Taxes | 670/3 | €2,055,623 | €3,094,680 | +€1.0m | +50.5% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €5,462,696 | €8,253,505 | +€2.8m | +51.1% |
| Transfer from tax-exempt reserves | 789 | €0 | €1,473,500 | +€1.5m | |
| Transfer to tax-exempt reserves | 689 | - | €968,300 | +€968,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,462,696 | €8,758,705 | +€3.3m | +60.3% |
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 16 October 2026 via checked.be.