DUMEE: 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.
What changed
DUMEE
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€6,214
2024 · €148,318-€154,532
Equity
-€1.1m
2024 · -€1.1m-€6,214
Cash
€1,211
2024 · €6,124-€4,913
Balance sheet total
€5.0m
2024 · €2.9m+€2.0m
Largest movements
Assets
- Tangible fixed assets +€1.3m
up €1.3m (+46.8%), from €2.7m to €4.0m
of which Assets under construction and advance payments: +€1.3m
- Stocks and contracts +€759,439
up €759,439 (+410.8%), from €184,870 to €944,309
Equity and liabilities
- Debts after one year +€1.8m
up €1.8m (+45.9%), from €3.8m to €5.6m
- Trade debts +€282,203
up €282,203 (+610.0%), from €46,263 to €328,466
Income statement
- Gross operating margin -€552,464
down €552,464, from €547,538 to -€4,926
- Other operating charges -€24,138
down €24,138 (-95.5%), from €25,264 to €1,126
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.
Result 2024
€148,318
Gross operating margin
-€552,464
Other operating charges
+€24,138
Other operating items
+€237,577
Financial income
-€6
Financial charges
-€129
Taxes
-€4,168
Deferred taxes and other
+€140,521
Result 2025
-€6,214
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.
From operations
-€482,211
Investment
-€1.3m
Financing
+€1.8m
Cash 2024
€6,124
From operations (derived)
-€482,211
Net result for the year
-€6,214
Stocks and contracts
-€759,439
Smaller working-capital items
+€1,239
Trade debts
+€282,203
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.3m
Financing
+€1.8m
Debts after one year
+€1.8m
Cash 2025
€1,211
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,939,201 | €4,968,889 | +€2.0m | +69.1% |
| Fixed assets | 21/28 | €2,741,348 | €4,016,550 | +€1.3m | +46.5% |
| Tangible fixed assets | 22/27 | €2,726,398 | €4,001,600 | +€1.3m | +46.8% |
| Land and buildings | 22 | €2,276,619 | €2,276,619 | = | 0.0% |
| Assets under construction and advance payments | 27 | €449,779 | €1,724,981 | +€1.3m | +283.5% |
| Financial fixed assets | 28 | €14,950 | €14,950 | = | 0.0% |
| Current assets | 29/58 | €197,853 | €952,339 | +€754,487 | +381.3% |
| Stocks and contracts in progress | 3 | €184,870 | €944,309 | +€759,439 | +410.8% |
| Stocks | 30/36 | €184,870 | €944,309 | +€759,439 | +410.8% |
| Amounts receivable within one year | 40/41 | €6,718 | €6,819 | +€101 | +1.5% |
| Other amounts receivable | 41 | €6,718 | €6,819 | +€101 | +1.5% |
| Cash at bank and in hand | 54/58 | €6,124 | €1,211 | -€4,913 | -80.2% |
| Deferred charges and accrued income | 490/1 | €140 | €0 | -€140 | -100.0% |
| Total equity and liabilities | 10/49 | €2,939,201 | €4,968,889 | +€2.0m | +69.1% |
| Equity | 10/15 | -€1,075,515 | -€1,081,729 | -€6,214 | -0.6% |
| Contributions | 10/11 | €18,650 | €18,650 | = | 0.0% |
| Reserves | 13 | €421,562 | €421,562 | = | 0.0% |
| Tax-exempt reserves | 132 | €421,562 | €421,562 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,515,728 | -€1,521,941 | -€6,214 | -0.4% |
| Provisions and deferred taxes | 16 | €140,521 | €140,521 | = | 0.0% |
| Deferred taxes | 168 | €140,521 | €140,521 | = | 0.0% |
| Amounts payable | 17/49 | €3,874,195 | €5,910,098 | +€2.0m | +52.6% |
| Amounts payable after more than one year | 17 | €3,815,626 | €5,568,126 | +€1.8m | +45.9% |
| Financial debts | 170/4 | €3,815,626 | €5,568,126 | +€1.8m | +45.9% |
| Amounts payable within one year | 42/48 | €58,569 | €341,972 | +€283,403 | +483.9% |
| Trade debts | 44 | €46,263 | €328,466 | +€282,203 | +610.0% |
| Suppliers | 440/4 | €46,263 | €328,466 | +€282,203 | +610.0% |
| Taxes, remuneration and social security | 45 | €11,310 | €12,495 | +€1,185 | +10.5% |
| Taxes | 450/3 | €11,310 | €12,495 | +€1,185 | +10.5% |
| Other amounts payable | 47/48 | €996 | €1,011 | +€15 | +1.5% |
| Non-recurring operating income | 76A | €562,083 | €0 | -€562,083 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €25,264 | €1,126 | -€24,138 | -95.5% |
| Non-recurring operating charges | 66A | €237,577 | €0 | -€237,577 | -100.0% |
| Gross operating margin | 9900 | €547,538 | -€4,926 | -€552,464 | |
| Operating profit (loss) | 9901 | €284,697 | -€6,052 | -€290,749 | |
| Financial income | 75/76B | €106 | €101 | -€6 | -5.3% |
| Recurring financial income | 75 | €106 | €101 | -€6 | -5.3% |
| Financial charges | 65/66B | €133 | €262 | +€129 | +97.3% |
| Recurring financial charges | 65 | €133 | €262 | +€129 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | €284,670 | -€6,214 | -€290,884 | |
| Transfer to deferred taxes | 680 | €140,521 | €0 | -€140,521 | -100.0% |
| Income taxes | 67/77 | -€4,168 | €0 | +€4,168 | |
| Profit (loss) for the period | 9904 | €148,318 | -€6,214 | -€154,532 | |
| Transfer to tax-exempt reserves | 689 | €421,562 | €0 | -€421,562 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€273,244 | -€6,214 | +€267,031 | +97.7% |
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 11 October 2026 via checked.be.