DUMATS: 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.
DUMATS
Largest movements
- Receivables within one year -€4,417
down €4,417 (-81.0%), from €5,453 to €1,036
of which Other amounts receivable: -€2,854
- Tangible fixed assets +€3,259
up €3,259 (+79.9%), from €4,079 to €7,338
- Cash +€751
up €751 (+13.0%), from €5,757 to €6,508
mainly Receivables within one year (+€4,417) and Trade debts (+€2,081)
- Trade debts +€2,081
up €2,081 (+92.1%), from €2,259 to €4,340
- Other debts -€1,919
down €1,919 (-16.6%), from €11,562 to €9,643
- Profit (loss) carried forward -€569
down €569 (-8.9%), from -€6,392 to -€6,961
- Gross operating margin +€6,038
up €6,038, from -€4,373 to €1,665
- Depreciation +€1,056
up €1,056 (+107%), from €983 to €2,039
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 | €15,489 | €15,082 | -€407 | -2.6% |
| Fixed assets | 21/28 | €4,279 | €7,538 | +€3,259 | +76.2% |
| Tangible fixed assets | 22/27 | €4,079 | €7,338 | +€3,259 | +79.9% |
| Furniture and vehicles | 24 | €4,079 | €7,338 | +€3,259 | +79.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €11,210 | €7,544 | -€3,666 | -32.7% |
| Amounts receivable within one year | 40/41 | €5,453 | €1,036 | -€4,417 | -81.0% |
| Trade receivables | 40 | €1,563 | - | -€1,563 | |
| Other amounts receivable | 41 | €3,890 | €1,036 | -€2,854 | -73.4% |
| Cash at bank and in hand | 54/58 | €5,757 | €6,508 | +€751 | +13.0% |
| Total equity and liabilities | 10/49 | €15,489 | €15,082 | -€407 | -2.6% |
| Equity | 10/15 | €1,668 | €1,099 | -€569 | -34.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,392 | -€6,961 | -€569 | -8.9% |
| Amounts payable | 17/49 | €13,821 | €13,983 | +€162 | +1.2% |
| Amounts payable within one year | 42/48 | €13,821 | €13,983 | +€162 | +1.2% |
| Trade debts | 44 | €2,259 | €4,340 | +€2,081 | +92.1% |
| Suppliers | 440/4 | €2,259 | €4,340 | +€2,081 | +92.1% |
| Other amounts payable | 47/48 | €11,562 | €9,643 | -€1,919 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €2,039 | +€1,056 | +107% |
| Other operating charges | 640/8 | €70 | €70 | = | 0.0% |
| Gross operating margin | 9900 | -€4,373 | €1,665 | +€6,038 | |
| Operating profit (loss) | 9901 | -€5,426 | -€444 | +€4,982 | +91.8% |
| Financial income | 75/76B | €1 | €2 | +€1 | +100% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +100% |
| Financial charges | 65/66B | €97 | €127 | +€30 | +30.9% |
| Recurring financial charges | 65 | €97 | €127 | +€30 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,522 | -€569 | +€4,953 | +89.7% |
| Profit (loss) for the period | 9904 | -€5,522 | -€569 | +€4,953 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,522 | -€569 | +€4,953 | +89.7% |
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 20 October 2026 via checked.be.