DUMET: 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.
DUMET
Largest movements
- Tangible fixed assets -€147,826
down €147,826 (-16.4%), from €899,496 to €751,670
- Cash +€72,705
up €72,705 (+434.1%), from €16,749 to €89,455
mainly Debts after one year (+€403,112) and Investment in fixed assets (net) (+€112,326)
- Receivables within one year +€65,830
up €65,830 (+4.1%), from €1.6m to €1.7m
of which Other amounts receivable: +€83,820
- Other debts -€483,246
down €483,246 (-50.3%), from €961,073 to €477,826
- Debts after one year +€403,112
new in 2025: €403,112
- Current portion of long-term debt +€60,729
new in 2025: €60,729
- Profit (loss) carried forward +€28,543
up €28,543 (+17.5%), from €162,795 to €191,338
- Gross operating margin -€30,832
down €30,832 (-28.2%), from €109,498 to €78,666
- Financial income +€17,802
up €17,802 (+17.4%), from €102,143 to €119,945
- Depreciation -€12,412
down €12,412 (-25.9%), from €47,911 to €35,500
- Financial charges -€9,358
down €9,358 (-13.6%), from €68,607 to €59,248
- Other operating charges -€2,118
down €2,118 (-8.6%), from €24,558 to €22,440
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 | €2,567,339 | €2,564,305 | -€3,034 | -0.1% |
| Fixed assets | 21/28 | €899,496 | €751,670 | -€147,826 | -16.4% |
| Tangible fixed assets | 22/27 | €899,496 | €751,670 | -€147,826 | -16.4% |
| Land and buildings | 22 | €899,496 | €751,670 | -€147,826 | -16.4% |
| Current assets | 29/58 | €1,667,844 | €1,812,635 | +€144,792 | +8.7% |
| Amounts receivable within one year | 40/41 | €1,587,362 | €1,653,192 | +€65,830 | +4.1% |
| Trade receivables | 40 | €37,095 | €19,106 | -€17,990 | -48.5% |
| Other amounts receivable | 41 | €1,550,267 | €1,634,087 | +€83,820 | +5.4% |
| Cash at bank and in hand | 54/58 | €16,749 | €89,455 | +€72,705 | +434.1% |
| Deferred charges and accrued income | 490/1 | €63,732 | €69,988 | +€6,256 | +9.8% |
| Total equity and liabilities | 10/49 | €2,567,339 | €2,564,305 | -€3,034 | -0.1% |
| Equity | 10/15 | €1,509,019 | €1,539,065 | +€30,046 | +2.0% |
| Contributions | 10/11 | €1,338,625 | €1,338,625 | = | 0.0% |
| Capital | 10 | €1,338,625 | €1,338,625 | = | 0.0% |
| Issued capital | 100 | €1,338,625 | €1,338,625 | = | 0.0% |
| Reserves | 13 | €7,599 | €9,102 | +€1,502 | +19.8% |
| Non-distributable reserves | 130/1 | €7,599 | €9,102 | +€1,502 | +19.8% |
| Legal reserve | 130 | €7,599 | €9,102 | +€1,502 | +19.8% |
| Profit (loss) carried forward | 14 | €162,795 | €191,338 | +€28,543 | +17.5% |
| Amounts payable | 17/49 | €1,058,320 | €1,025,240 | -€33,080 | -3.1% |
| Amounts payable after more than one year | 17 | - | €403,112 | +€403,112 | |
| Financial debts | 170/4 | - | €403,112 | +€403,112 | |
| Amounts payable within one year | 42/48 | €982,214 | €567,855 | -€414,359 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | - | €60,729 | +€60,729 | |
| Trade debts | 44 | €10,629 | €25,078 | +€14,449 | +135.9% |
| Suppliers | 440/4 | €10,629 | €25,078 | +€14,449 | +135.9% |
| Taxes, remuneration and social security | 45 | €10,512 | €4,221 | -€6,291 | -59.8% |
| Taxes | 450/3 | €10,512 | €4,221 | -€6,291 | -59.8% |
| Other amounts payable | 47/48 | €961,073 | €477,826 | -€483,246 | -50.3% |
| Accrued charges and deferred income | 492/3 | €76,106 | €54,274 | -€21,832 | -28.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,911 | €35,500 | -€12,412 | -25.9% |
| Other operating charges | 640/8 | €24,558 | €22,440 | -€2,118 | -8.6% |
| Non-recurring operating charges | 66A | - | €51,377 | +€51,377 | |
| Gross operating margin | 9900 | €109,498 | €78,666 | -€30,832 | -28.2% |
| Operating profit (loss) | 9901 | €37,028 | -€30,651 | -€67,679 | |
| Financial income | 75/76B | €102,143 | €119,945 | +€17,802 | +17.4% |
| Recurring financial income | 75 | €102,143 | €119,945 | +€17,802 | +17.4% |
| Financial charges | 65/66B | €68,607 | €59,248 | -€9,358 | -13.6% |
| Recurring financial charges | 65 | €68,607 | €59,248 | -€9,358 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €70,565 | €30,046 | -€40,519 | -57.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €70,565 | €30,046 | -€40,519 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,565 | €30,046 | -€40,519 | -57.4% |
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 6 October 2026 via checked.be.