DUMATOP: 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.
DUMATOP
Largest movements
- Tangible fixed assets -€12,072
down €12,072 (-4.7%), from €254,510 to €242,438
of which Land and buildings: -€11,989
- Receivables within one year +€9,930
new in 2025: €9,930
- Profit (loss) carried forward +€13,818
up €13,818 (+52.4%), from -€26,359 to -€12,541
- Other debts -€12,103
down €12,103 (-10.5%), from €115,818 to €103,715
- Financial charges -€13,508
down €13,508, from €3,706 to -€9,803
- Depreciation +€7,099
up €7,099 (+142.7%), from €4,974 to €12,072
- Financial income -€3,035
no longer reported in 2025 (was €3,035)
- Gross operating margin +€3,025
up €3,025 (+17.2%), from €17,598 to €20,624
- Other operating charges -€3,010
down €3,010 (-39.9%), from €7,545 to €4,535
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.
Cash bridge derived
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 | €254,666 | €254,292 | -€373 | -0.1% |
| Fixed assets | 21/28 | €254,510 | €242,438 | -€12,072 | -4.7% |
| Tangible fixed assets | 22/27 | €254,510 | €242,438 | -€12,072 | -4.7% |
| Land and buildings | 22 | €254,284 | €242,295 | -€11,989 | -4.7% |
| Plant, machinery and equipment | 23 | €226 | €143 | -€83 | -36.8% |
| Current assets | 29/58 | €155 | €11,854 | +€11,699 | +7535.1% |
| Amounts receivable within one year | 40/41 | - | €9,930 | +€9,930 | |
| Other amounts receivable | 41 | - | €9,930 | +€9,930 | |
| Cash at bank and in hand | 54/58 | €155 | €183 | +€27 | +17.7% |
| Deferred charges and accrued income | 490/1 | - | €1,742 | +€1,742 | |
| Total equity and liabilities | 10/49 | €254,666 | €254,292 | -€373 | -0.1% |
| Equity | 10/15 | €132,997 | €146,816 | +€13,818 | +10.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €9,356 | €9,356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,356 | €9,356 | = | 0.0% |
| Legal reserve | 130 | €9,356 | €9,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,359 | -€12,541 | +€13,818 | +52.4% |
| Amounts payable | 17/49 | €121,668 | €107,476 | -€14,192 | -11.7% |
| Amounts payable within one year | 42/48 | €121,668 | €107,476 | -€14,192 | -11.7% |
| Financial debts | 43 | €232 | - | -€232 | |
| Credit institutions | 430/8 | €232 | - | -€232 | |
| Trade debts | 44 | €5,618 | €3,761 | -€1,857 | -33.1% |
| Suppliers | 440/4 | €5,618 | €3,761 | -€1,857 | -33.1% |
| Other amounts payable | 47/48 | €115,818 | €103,715 | -€12,103 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,974 | €12,072 | +€7,099 | +142.7% |
| Other operating charges | 640/8 | €7,545 | €4,535 | -€3,010 | -39.9% |
| Gross operating margin | 9900 | €17,598 | €20,624 | +€3,025 | +17.2% |
| Operating profit (loss) | 9901 | €5,079 | €4,016 | -€1,063 | -20.9% |
| Financial income | 75/76B | €3,035 | - | -€3,035 | |
| Recurring financial income | 75 | €3,035 | - | -€3,035 | |
| Financial charges | 65/66B | €3,706 | -€9,803 | -€13,508 | |
| Recurring financial charges | 65 | €3,706 | -€9,803 | -€13,508 | |
| Profit (loss) for the period before taxes | 9903 | €4,408 | €13,818 | +€9,410 | +213.5% |
| Profit (loss) for the period | 9904 | €4,408 | €13,818 | +€9,410 | +213.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,408 | €13,818 | +€9,410 | +213.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.