Dumartin: 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.
Dumartin
Largest movements
- Cash +€22,085
up €22,085 (+126%), from €17,533 to €39,618
mainly Net result for the year (+€53,149) and Other debts (+€43,150)
- Tangible fixed assets -€17,879
down €17,879 (-15.2%), from €117,516 to €99,637
of which Furniture and vehicles: -€16,200
- Receivables within one year +€3,345
up €3,345 (+95.0%), from €3,522 to €6,867
of which Trade receivables: +€3,232
- Other debts +€43,150
up €43,150 (+175%), from €24,589 to €67,739
- Tax, wage and social debts -€15,402
down €15,402 (-36.7%), from €41,911 to €26,510
- Debts after one year -€13,367
down €13,367 (-51.5%), from €25,933 to €12,566
- Reserves -€5,457
down €5,457 (-3.7%), from €149,348 to €143,891
- Taxes +€5,225
up €5,225 (+24.9%), from €20,987 to €26,212
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,219 | €271,643 | +€7,424 | +2.8% |
| Fixed assets | 21/28 | €117,516 | €99,637 | -€17,879 | -15.2% |
| Tangible fixed assets | 22/27 | €117,516 | €99,637 | -€17,879 | -15.2% |
| Furniture and vehicles | 24 | €45,316 | €29,116 | -€16,200 | -35.7% |
| Other tangible fixed assets | 26 | €72,200 | €70,521 | -€1,679 | -2.3% |
| Current assets | 29/58 | €146,703 | €172,006 | +€25,303 | +17.2% |
| Amounts receivable within one year | 40/41 | €3,522 | €6,867 | +€3,345 | +95.0% |
| Trade receivables | 40 | €3,522 | €6,753 | +€3,232 | +91.8% |
| Other amounts receivable | 41 | - | €114 | +€114 | |
| Current investments | 50/53 | €125,000 | €125,521 | +€521 | +0.4% |
| Cash at bank and in hand | 54/58 | €17,533 | €39,618 | +€22,085 | +126% |
| Deferred charges and accrued income | 490/1 | €648 | - | -€648 | |
| Total equity and liabilities | 10/49 | €264,219 | €271,643 | +€7,424 | +2.8% |
| Equity | 10/15 | €152,348 | €146,891 | -€5,457 | -3.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €149,348 | €143,891 | -€5,457 | -3.7% |
| Distributable reserves | 133 | €149,348 | €143,891 | -€5,457 | -3.7% |
| Amounts payable | 17/49 | €111,871 | €124,752 | +€12,881 | +11.5% |
| Amounts payable after more than one year | 17 | €25,933 | €12,566 | -€13,367 | -51.5% |
| Financial debts | 170/4 | €25,933 | €12,566 | -€13,367 | -51.5% |
| Amounts payable within one year | 42/48 | €83,908 | €112,186 | +€28,278 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €13,020 | €13,367 | +€347 | +2.7% |
| Trade debts | 44 | €4,388 | €4,570 | +€183 | +4.2% |
| Suppliers | 440/4 | €4,388 | €4,570 | +€183 | +4.2% |
| Taxes, remuneration and social security | 45 | €41,911 | €26,510 | -€15,402 | -36.7% |
| Taxes | 450/3 | €41,911 | €26,510 | -€15,402 | -36.7% |
| Other amounts payable | 47/48 | €24,589 | €67,739 | +€43,150 | +175% |
| Accrued charges and deferred income | 492/3 | €2,030 | - | -€2,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,933 | €20,140 | +€207 | +1.0% |
| Other operating charges | 640/8 | €1,923 | €1,845 | -€78 | -4.1% |
| Gross operating margin | 9900 | €104,190 | €104,193 | +€4 | 0.0% |
| Operating profit (loss) | 9901 | €82,333 | €82,208 | -€126 | -0.2% |
| Financial income | 75/76B | €654 | €1 | -€653 | -99.9% |
| Recurring financial income | 75 | €654 | €1 | -€653 | -99.9% |
| Financial charges | 65/66B | €3,394 | €2,848 | -€546 | -16.1% |
| Recurring financial charges | 65 | €3,394 | €2,848 | -€546 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €79,593 | €79,361 | -€232 | -0.3% |
| Income taxes | 67/77 | €20,987 | €26,212 | +€5,225 | +24.9% |
| Profit (loss) for the period | 9904 | €58,606 | €53,149 | -€5,457 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,606 | €53,149 | -€5,457 | -9.3% |
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 23 October 2026 via checked.be.