DUMEG: 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.
DUMEG
Largest movements
- Receivables within one year -€19,068
down €19,068 (-24.6%), from €77,359 to €58,292
of which Other amounts receivable: -€36,783
- Cash +€10,395
up €10,395 (+1264.9%), from €822 to €11,217
mainly Receivables within one year (+€19,068) and Tax, wage and social debts (+€6,039)
- Profit (loss) carried forward -€15,990
down €15,990, from €5,284 to -€10,706
- Tax, wage and social debts +€6,039
up €6,039 (+324.2%), from €1,863 to €7,902
- Trade debts +€2,136
up €2,136 (+54.0%), from €3,957 to €6,093
- Gross operating margin -€67,722
down €67,722, from €52,571 to -€15,152
- Other operating charges -€960
down €960 (-60.9%), from €1,575 to €615
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 | €79,304 | €71,489 | -€7,815 | -9.9% |
| Fixed assets | 21/28 | - | €180 | +€180 | |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €79,304 | €71,309 | -€7,995 | -10.1% |
| Amounts receivable within one year | 40/41 | €77,359 | €58,292 | -€19,068 | -24.6% |
| Trade receivables | 40 | - | €17,715 | +€17,715 | |
| Other amounts receivable | 41 | €77,359 | €40,577 | -€36,783 | -47.5% |
| Cash at bank and in hand | 54/58 | €822 | €11,217 | +€10,395 | +1264.9% |
| Deferred charges and accrued income | 490/1 | €1,123 | €1,800 | +€677 | +60.3% |
| Total equity and liabilities | 10/49 | €79,304 | €71,489 | -€7,815 | -9.9% |
| Equity | 10/15 | €73,484 | €57,494 | -€15,990 | -21.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,284 | -€10,706 | -€15,990 | |
| Amounts payable | 17/49 | €5,820 | €13,995 | +€8,175 | +140.5% |
| Amounts payable within one year | 42/48 | €5,820 | €13,995 | +€8,175 | +140.5% |
| Trade debts | 44 | €3,957 | €6,093 | +€2,136 | +54.0% |
| Suppliers | 440/4 | €3,957 | €6,093 | +€2,136 | +54.0% |
| Taxes, remuneration and social security | 45 | €1,863 | €7,902 | +€6,039 | +324.2% |
| Taxes | 450/3 | €1,863 | €7,902 | +€6,039 | +324.2% |
| Other operating charges | 640/8 | €1,575 | €615 | -€960 | -60.9% |
| Gross operating margin | 9900 | €52,571 | -€15,152 | -€67,722 | |
| Operating profit (loss) | 9901 | €50,996 | -€15,767 | -€66,763 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -55.9% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -55.9% |
| Financial charges | 65/66B | €63 | €82 | +€19 | +29.8% |
| Recurring financial charges | 65 | €63 | €82 | +€19 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €50,933 | -€15,849 | -€66,782 | |
| Income taxes | 67/77 | €414 | €141 | -€272 | -65.8% |
| Profit (loss) for the period | 9904 | €50,519 | -€15,990 | -€66,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,519 | -€15,990 | -€66,510 |
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 7 October 2026 via checked.be.