DUMEAULNES: 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.
DUMEAULNES
Largest movements
- Deferred charges and accrued income +€9,251
new in 2025: €9,251
- Receivables within one year +€8,610
up €8,610 (+17.8%), from €48,497 to €57,107
- Cash +€2,636
up €2,636 (+231%), from €1,139 to €3,775
mainly Net result for the year (+€18,778) and Depreciation (+€1,748)
- Profit (loss) carried forward +€18,778
up €18,778 (+15.6%), from -€120,124 to -€101,346
- Gross operating margin +€4,525
up €4,525 (+24.5%), from €18,497 to €23,023
- Depreciation -€1,257
down €1,257 (-41.8%), from €3,005 to €1,748
- Taxes -€348
down €348 (-99.8%), from €348 to €1
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 | €232,020 | €250,768 | +€18,749 | +8.1% |
| Fixed assets | 21/28 | €182,384 | €180,636 | -€1,748 | -1.0% |
| Tangible fixed assets | 22/27 | €182,183 | €180,435 | -€1,748 | -1.0% |
| Land and buildings | 22 | €182,183 | €180,435 | -€1,748 | -1.0% |
| Financial fixed assets | 28 | €201 | €201 | = | 0.0% |
| Current assets | 29/58 | €49,636 | €70,133 | +€20,497 | +41.3% |
| Amounts receivable within one year | 40/41 | €48,497 | €57,107 | +€8,610 | +17.8% |
| Other amounts receivable | 41 | €48,497 | €57,107 | +€8,610 | +17.8% |
| Cash at bank and in hand | 54/58 | €1,139 | €3,775 | +€2,636 | +231% |
| Deferred charges and accrued income | 490/1 | - | €9,251 | +€9,251 | |
| Total equity and liabilities | 10/49 | €232,020 | €250,768 | +€18,749 | +8.1% |
| Equity | 10/15 | €231,018 | €249,796 | +€18,778 | +8.1% |
| Contributions | 10/11 | €328,459 | €328,459 | = | 0.0% |
| Capital | 10 | €328,459 | €328,459 | = | 0.0% |
| Issued capital | 100 | €328,459 | €328,459 | = | 0.0% |
| Reserves | 13 | €22,683 | €22,683 | = | 0.0% |
| Distributable reserves | 133 | €22,683 | €22,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,124 | -€101,346 | +€18,778 | +15.6% |
| Amounts payable | 17/49 | €1,002 | €972 | -€29 | -2.9% |
| Amounts payable within one year | 42/48 | €1,002 | €972 | -€29 | -2.9% |
| Trade debts | 44 | €325 | €972 | +€648 | +199% |
| Suppliers | 440/4 | €325 | €972 | +€648 | +199% |
| Taxes, remuneration and social security | 45 | €677 | - | -€677 | |
| Taxes | 450/3 | €677 | - | -€677 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,005 | €1,748 | -€1,257 | -41.8% |
| Other operating charges | 640/8 | €2,441 | €2,412 | -€29 | -1.2% |
| Gross operating margin | 9900 | €18,497 | €23,023 | +€4,525 | +24.5% |
| Operating profit (loss) | 9901 | €13,051 | €18,863 | +€5,812 | +44.5% |
| Financial charges | 65/66B | €165 | €84 | -€81 | -49.1% |
| Recurring financial charges | 65 | €165 | €84 | -€81 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €12,886 | €18,779 | +€5,893 | +45.7% |
| Income taxes | 67/77 | €348 | €1 | -€348 | -99.8% |
| Profit (loss) for the period | 9904 | €12,537 | €18,778 | +€6,241 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,537 | €18,778 | +€6,241 | +49.8% |
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 27 October 2026 via checked.be.