DUMELLE: 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.
DUMELLE
Largest movements
- Tangible fixed assets +€745,680
up €745,680 (+127.6%), from €584,581 to €1.3m
of which Land and buildings: +€761,302
- Cash +€118,375
up €118,375 (+52.3%), from €226,362 to €344,736
mainly Debts after one year (+€880,069) and Net result for the year (+€74,152)
- Receivables within one year +€45,802
new in 2025: €45,802
of which Trade receivables: +€26,196
- Debts after one year +€880,069
up €880,069 (+310.1%), from €283,777 to €1.2m
of which Financial debts: +€879,999
- Reserves +€74,100
up €74,100 (+17.8%), from €415,250 to €489,350
- Current portion of long-term debt -€30,000
down €30,000 (-85.7%), from €35,000 to €5,000
- Trade debts -€26,281
down €26,281 (-85.8%), from €30,633 to €4,352
- Tax, wage and social debts +€25,325
up €25,325 (+338.4%), from €7,485 to €32,810
- Depreciation +€32,557
up €32,557 (+87.8%), from €37,061 to €69,618
- Gross operating margin +€15,858
up €15,858 (+8.5%), from €187,324 to €203,182
- Taxes -€13,829
down €13,829 (-26.3%), from €52,649 to €38,820
- Financial income -€11,459
down €11,459 (-64.3%), from €17,810 to €6,351
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 | €812,993 | €1,722,955 | +€909,961 | +111.9% |
| Fixed assets | 21/28 | €584,581 | €1,330,261 | +€745,680 | +127.6% |
| Tangible fixed assets | 22/27 | €584,581 | €1,330,261 | +€745,680 | +127.6% |
| Land and buildings | 22 | €529,094 | €1,290,396 | +€761,302 | +143.9% |
| Plant, machinery and equipment | 23 | €15,968 | €12,104 | -€3,864 | -24.2% |
| Furniture and vehicles | 24 | €39,519 | €27,761 | -€11,758 | -29.8% |
| Current assets | 29/58 | €228,413 | €392,694 | +€164,281 | +71.9% |
| Amounts receivable within one year | 40/41 | - | €45,802 | +€45,802 | |
| Trade receivables | 40 | - | €26,196 | +€26,196 | |
| Other amounts receivable | 41 | - | €19,606 | +€19,606 | |
| Cash at bank and in hand | 54/58 | €226,362 | €344,736 | +€118,375 | +52.3% |
| Deferred charges and accrued income | 490/1 | €2,051 | €2,155 | +€104 | +5.1% |
| Total equity and liabilities | 10/49 | €812,993 | €1,722,955 | +€909,961 | +111.9% |
| Equity | 10/15 | €436,617 | €510,770 | +€74,152 | +17.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €415,250 | €489,350 | +€74,100 | +17.8% |
| Distributable reserves | 133 | €415,250 | €489,350 | +€74,100 | +17.8% |
| Profit (loss) carried forward | 14 | €916 | €968 | +€52 | +5.7% |
| Amounts payable | 17/49 | €376,376 | €1,212,185 | +€835,809 | +222.1% |
| Amounts payable after more than one year | 17 | €283,777 | €1,163,846 | +€880,069 | +310.1% |
| Financial debts | 170/4 | €279,577 | €1,159,576 | +€879,999 | +314.8% |
| Other amounts payable | 178/9 | €4,200 | €4,270 | +€70 | +1.7% |
| Amounts payable within one year | 42/48 | €92,599 | €48,339 | -€44,260 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €35,000 | €5,000 | -€30,000 | -85.7% |
| Trade debts | 44 | €30,633 | €4,352 | -€26,281 | -85.8% |
| Suppliers | 440/4 | €30,633 | €4,352 | -€26,281 | -85.8% |
| Taxes, remuneration and social security | 45 | €7,485 | €32,810 | +€25,325 | +338.4% |
| Taxes | 450/3 | €7,485 | €32,810 | +€25,325 | +338.4% |
| Other amounts payable | 47/48 | €19,482 | €6,177 | -€13,305 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,061 | €69,618 | +€32,557 | +87.8% |
| Other operating charges | 640/8 | €3,751 | €3,868 | +€117 | +3.1% |
| Non-recurring operating charges | 66A | - | €19,900 | +€19,900 | |
| Gross operating margin | 9900 | €187,324 | €203,182 | +€15,858 | +8.5% |
| Operating profit (loss) | 9901 | €146,512 | €109,795 | -€36,717 | -25.1% |
| Financial income | 75/76B | €17,810 | €6,351 | -€11,459 | -64.3% |
| Recurring financial income | 75 | €17,810 | €6,351 | -€11,459 | -64.3% |
| Financial charges | 65/66B | €3,992 | €3,174 | -€817 | -20.5% |
| Recurring financial charges | 65 | €3,992 | €3,174 | -€817 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €160,331 | €112,972 | -€47,358 | -29.5% |
| Income taxes | 67/77 | €52,649 | €38,820 | -€13,829 | -26.3% |
| Profit (loss) for the period | 9904 | €107,682 | €74,152 | -€33,530 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €107,682 | €74,152 | -€33,530 | -31.1% |
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 9 October 2026 via checked.be.