DUMAS LS: 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.
DUMAS LS
Largest movements
- Cash +€36,376
up €36,376 (+149%), from €24,446 to €60,821
mainly Other debts (+€68,723) and Net result for the year (+€34,963)
- Tangible fixed assets -€25,250
down €25,250 (-88.4%), from €28,579 to €3,328
of which Furniture and vehicles: -€26,314
- Current investments -€18,199
down €18,199 (-64.2%), from €28,354 to €10,155
- Receivables within one year +€3,102
up €3,102 (+144%), from €2,149 to €5,251
of which Trade receivables: +€2,281
- Other debts +€68,723
up €68,723, from €0 to €68,723
- Reserves -€52,795
down €52,795 (-100%), from €52,795 to €0
- Debts after one year -€11,186
down €11,186 (-100%), from €11,186 to €0
- Current portion of long-term debt -€10,837
down €10,837 (-100%), from €10,837 to €0
- Short-term financial debts +€956
up €956 (+30.3%), from €3,154 to €4,110
- Gross operating margin +€13,551
up €13,551 (+28.7%), from €47,276 to €60,827
- Depreciation -€8,322
down €8,322 (-87.9%), from €9,471 to €1,150
- Financial income +€3,878
up €3,878 (+2,702%), from €144 to €4,022
- Other operating charges +€2,054
up €2,054 (+289%), from €710 to €2,764
- Taxes +€1,770
up €1,770 (+18.8%), from €9,428 to €11,199
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 | €84,572 | €80,036 | -€4,536 | -5.4% |
| Fixed assets | 21/28 | €28,579 | €3,328 | -€25,250 | -88.4% |
| Tangible fixed assets | 22/27 | €28,579 | €3,328 | -€25,250 | -88.4% |
| Plant, machinery and equipment | 23 | €2,263 | €3,327 | +€1,063 | +47.0% |
| Furniture and vehicles | 24 | €26,315 | €2 | -€26,314 | -100.0% |
| Current assets | 29/58 | €55,993 | €76,708 | +€20,715 | +37.0% |
| Amounts receivable within one year | 40/41 | €2,149 | €5,251 | +€3,102 | +144% |
| Trade receivables | 40 | - | €2,281 | +€2,281 | |
| Other amounts receivable | 41 | €2,149 | €2,971 | +€822 | +38.2% |
| Current investments | 50/53 | €28,354 | €10,155 | -€18,199 | -64.2% |
| Cash at bank and in hand | 54/58 | €24,446 | €60,821 | +€36,376 | +149% |
| Deferred charges and accrued income | 490/1 | €1,045 | €480 | -€565 | -54.0% |
| Total equity and liabilities | 10/49 | €84,572 | €80,036 | -€4,536 | -5.4% |
| Equity | 10/15 | €53,295 | €500 | -€52,795 | -99.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €52,795 | €0 | -€52,795 | -100% |
| Distributable reserves | 133 | €52,795 | €0 | -€52,795 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €31,277 | €79,536 | +€48,259 | +154% |
| Amounts payable after more than one year | 17 | €11,186 | €0 | -€11,186 | -100% |
| Financial debts | 170/4 | €11,186 | €0 | -€11,186 | -100% |
| Amounts payable within one year | 42/48 | €20,050 | €79,495 | +€59,445 | +296% |
| Current portion of amounts payable after more than one year | 42 | €10,837 | €0 | -€10,837 | -100% |
| Financial debts | 43 | €3,154 | €4,110 | +€956 | +30.3% |
| Other loans | 439 | €3,154 | €4,110 | +€956 | +30.3% |
| Trade debts | 44 | €310 | €643 | +€333 | +107% |
| Suppliers | 440/4 | €310 | €643 | +€333 | +107% |
| Taxes, remuneration and social security | 45 | €5,749 | €6,019 | +€270 | +4.7% |
| Taxes | 450/3 | €5,749 | €6,019 | +€270 | +4.7% |
| Other amounts payable | 47/48 | €0 | €68,723 | +€68,723 | |
| Accrued charges and deferred income | 492/3 | €41 | €41 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,471 | €1,150 | -€8,322 | -87.9% |
| Other operating charges | 640/8 | €710 | €2,764 | +€2,054 | +289% |
| Non-recurring operating charges | 66A | €809 | €12,593 | +€11,784 | +1,458% |
| Gross operating margin | 9900 | €47,276 | €60,827 | +€13,551 | +28.7% |
| Operating profit (loss) | 9901 | €36,286 | €44,321 | +€8,035 | +22.1% |
| Financial income | 75/76B | €144 | €4,022 | +€3,878 | +2,702% |
| Recurring financial income | 75 | €144 | €4,022 | +€3,878 | +2,702% |
| Financial charges | 65/66B | €1,433 | €2,181 | +€748 | +52.2% |
| Recurring financial charges | 65 | €1,433 | €2,181 | +€748 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | €34,996 | €46,162 | +€11,165 | +31.9% |
| Income taxes | 67/77 | €9,428 | €11,199 | +€1,770 | +18.8% |
| Profit (loss) for the period | 9904 | €25,568 | €34,963 | +€9,395 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,568 | €34,963 | +€9,395 | +36.7% |
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 17 October 2026 via checked.be.