DUMAREY: 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
DUMAREY
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€188,963
2024 · €166,173+€22,790
Equity
€2.8m
2024 · €2.6m+€188,963
Cash
€2.0m
2024 · €1.8m+€203,626
Balance sheet total
€4.0m
2024 · €3.7m+€298,594
Largest movements
Assets
- Cash +€203,626
up €203,626 (+11.2%), from €1.8m to €2.0m
mainly Net result for the year (+€188,963) and Trade debts (+€111,817)
- Stocks and contracts +€122,359
up €122,359 (+10.2%), from €1.2m to €1.3m
- Tangible fixed assets -€46,013
down €46,013 (-8.7%), from €527,648 to €481,635
of which Land and buildings: -€41,508
Equity and liabilities
- Reserves +€186,000
up €186,000 (+9.1%), from €2.0m to €2.2m
of which Distributable reserves: +€186,000
- Trade debts +€111,817
up €111,817 (+64.8%), from €172,681 to €284,498
Income statement
- Gross operating margin +€51,374
up €51,374 (+11.4%), from €449,765 to €501,138
- Staff costs +€19,378
up €19,378 (+14.5%), from €133,506 to €152,884
- Taxes +€6,959
up €6,959 (+13.6%), from €51,225 to €58,184
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
€166,173
Gross operating margin
+€51,374
Staff costs
-€19,378
Depreciation
-€1,183
Other operating charges
-€2,300
Financial income
-€2,820
Financial charges
+€4,057
Taxes
-€6,959
Result 2025
€188,963
raises the resultlowers the result
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
+€232,734
Investment
€0
Financing
-€29,108
Cash 2024
€1.8m
From operations (derived)
+€232,734
Net result for the year
+€188,963
Depreciation
+€46,013
Stocks and contracts
-€122,359
Receivables within one year
-€18,622
Trade debts
+€111,817
Tax, wage and social debts
+€14,876
Other debts
+€15,632
Accrued charges and deferred income
-€3,587
Financing
-€29,108
Debts after one year
-€29,470
Current portion of long-term debt
+€362
Cash 2025
€2.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,654,500 | €3,953,095 | +€298,594 | +8.2% |
| Fixed assets | 21/28 | €530,283 | €484,270 | -€46,013 | -8.7% |
| Tangible fixed assets | 22/27 | €527,648 | €481,635 | -€46,013 | -8.7% |
| Land and buildings | 22 | €514,359 | €472,851 | -€41,508 | -8.1% |
| Plant, machinery and equipment | 23 | €8,496 | €6,131 | -€2,365 | -27.8% |
| Furniture and vehicles | 24 | €4,793 | €2,653 | -€2,139 | -44.6% |
| Financial fixed assets | 28 | €2,635 | €2,635 | = | 0.0% |
| Current assets | 29/58 | €3,124,217 | €3,468,825 | +€344,607 | +11.0% |
| Stocks and contracts in progress | 3 | €1,200,758 | €1,323,118 | +€122,359 | +10.2% |
| Stocks | 30/36 | €1,200,758 | €1,323,118 | +€122,359 | +10.2% |
| Amounts receivable within one year | 40/41 | €111,739 | €130,361 | +€18,622 | +16.7% |
| Trade receivables | 40 | €89,499 | €109,863 | +€20,364 | +22.8% |
| Other amounts receivable | 41 | €22,240 | €20,498 | -€1,742 | -7.8% |
| Cash at bank and in hand | 54/58 | €1,811,720 | €2,015,346 | +€203,626 | +11.2% |
| Total equity and liabilities | 10/49 | €3,654,500 | €3,953,095 | +€298,594 | +8.2% |
| Equity | 10/15 | €2,598,567 | €2,787,530 | +€188,963 | +7.3% |
| Contributions | 10/11 | €555,000 | €555,000 | = | 0.0% |
| Reserves | 13 | €2,042,823 | €2,228,823 | +€186,000 | +9.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €48,823 | €48,823 | = | 0.0% |
| Distributable reserves | 133 | €1,994,000 | €2,180,000 | +€186,000 | +9.3% |
| Profit (loss) carried forward | 14 | €744 | €3,707 | +€2,963 | +399% |
| Provisions and deferred taxes | 16 | €119,685 | €119,685 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €119,685 | €119,685 | = | 0.0% |
| Pensions and similar obligations | 160 | €119,685 | €119,685 | = | 0.0% |
| Amounts payable | 17/49 | €936,249 | €1,045,880 | +€109,631 | +11.7% |
| Amounts payable after more than one year | 17 | €200,880 | €171,410 | -€29,470 | -14.7% |
| Financial debts | 170/4 | €200,880 | €171,410 | -€29,470 | -14.7% |
| Amounts payable within one year | 42/48 | €696,892 | €839,580 | +€142,688 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €29,108 | €29,470 | +€362 | +1.2% |
| Trade debts | 44 | €172,681 | €284,498 | +€111,817 | +64.8% |
| Suppliers | 440/4 | €172,681 | €284,498 | +€111,817 | +64.8% |
| Taxes, remuneration and social security | 45 | €16,427 | €31,303 | +€14,876 | +90.6% |
| Taxes | 450/3 | €4,361 | €23,244 | +€18,883 | +433% |
| Remuneration and social security | 454/9 | €12,066 | €8,059 | -€4,007 | -33.2% |
| Other amounts payable | 47/48 | €478,676 | €494,309 | +€15,632 | +3.3% |
| Accrued charges and deferred income | 492/3 | €38,476 | €34,890 | -€3,587 | -9.3% |
| Non-recurring operating income | 76A | €4,882 | €0 | -€4,882 | -100% |
| Remuneration, social security and pensions | 62 | €133,506 | €152,884 | +€19,378 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,830 | €46,013 | +€1,183 | +2.6% |
| Other operating charges | 640/8 | €15,021 | €17,321 | +€2,300 | +15.3% |
| Gross operating margin | 9900 | €449,765 | €501,138 | +€51,374 | +11.4% |
| Operating profit (loss) | 9901 | €256,408 | €284,920 | +€28,512 | +11.1% |
| Financial income | 75/76B | €3,412 | €591 | -€2,820 | -82.7% |
| Recurring financial income | 75 | €3,412 | €591 | -€2,820 | -82.7% |
| Financial charges | 65/66B | €42,421 | €38,364 | -€4,057 | -9.6% |
| Recurring financial charges | 65 | €42,421 | €38,364 | -€4,057 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €217,398 | €247,148 | +€29,750 | +13.7% |
| Income taxes | 67/77 | €51,225 | €58,184 | +€6,959 | +13.6% |
| Profit (loss) for the period | 9904 | €166,173 | €188,963 | +€22,790 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €166,173 | €188,963 | +€22,790 | +13.7% |
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 30 October 2026 via checked.be.