DUMETAL: 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.
DUMETAL
Largest movements
- Receivables within one year -€20,512
down €20,512 (-23.0%), from €89,363 to €68,851
of which Trade receivables: -€25,540
- Tangible fixed assets +€17,363
up €17,363 (+145%), from €11,949 to €29,313
of which Plant, machinery and equipment: +€12,277
- Deferred charges and accrued income +€5,705
up €5,705 (+208%), from €2,748 to €8,453
- Cash -€4,654
down €4,654 (-10.4%), from €44,707 to €40,053
mainly Investment in fixed assets (net) (-€25,142) and Other debts (-€12,791)
- Other debts -€12,791
down €12,791 (-13.8%), from €92,415 to €79,625
- Tax, wage and social debts +€10,315
up €10,315 (+38.9%), from €26,501 to €36,816
of which Remuneration and social security: +€17,299
- Staff costs +€172,185
up €172,185 (+243%), from €70,850 to €243,035
- Gross operating margin +€150,329
up €150,329 (+129%), from €116,167 to €266,496
- Depreciation +€3,870
up €3,870 (+99.0%), from €3,908 to €7,779
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 | €148,766 | €146,669 | -€2,097 | -1.4% |
| Fixed assets | 21/28 | €11,949 | €29,313 | +€17,363 | +145% |
| Tangible fixed assets | 22/27 | €11,949 | €29,313 | +€17,363 | +145% |
| Plant, machinery and equipment | 23 | €3,151 | €15,429 | +€12,277 | +390% |
| Furniture and vehicles | 24 | €3,541 | €7,508 | +€3,967 | +112% |
| Other tangible fixed assets | 26 | €5,256 | €6,376 | +€1,120 | +21.3% |
| Current assets | 29/58 | €136,817 | €117,356 | -€19,461 | -14.2% |
| Amounts receivable within one year | 40/41 | €89,363 | €68,851 | -€20,512 | -23.0% |
| Trade receivables | 40 | €87,159 | €61,619 | -€25,540 | -29.3% |
| Other amounts receivable | 41 | €2,204 | €7,232 | +€5,027 | +228% |
| Cash at bank and in hand | 54/58 | €44,707 | €40,053 | -€4,654 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,748 | €8,453 | +€5,705 | +208% |
| Total equity and liabilities | 10/49 | €148,766 | €146,669 | -€2,097 | -1.4% |
| Equity | 10/15 | €4,484 | €5,481 | +€996 | +22.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €484 | €1,481 | +€996 | +206% |
| Distributable reserves | 133 | €484 | €1,481 | +€996 | +206% |
| Amounts payable | 17/49 | €144,282 | €141,188 | -€3,094 | -2.1% |
| Amounts payable within one year | 42/48 | €144,282 | €141,188 | -€3,094 | -2.1% |
| Trade debts | 44 | €25,366 | €24,748 | -€618 | -2.4% |
| Suppliers | 440/4 | €25,366 | €24,748 | -€618 | -2.4% |
| Taxes, remuneration and social security | 45 | €26,501 | €36,816 | +€10,315 | +38.9% |
| Taxes | 450/3 | €17,301 | €10,317 | -€6,984 | -40.4% |
| Remuneration and social security | 454/9 | €9,200 | €26,499 | +€17,299 | +188% |
| Other amounts payable | 47/48 | €92,415 | €79,625 | -€12,791 | -13.8% |
| Remuneration, social security and pensions | 62 | €70,850 | €243,035 | +€172,185 | +243% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,908 | €7,779 | +€3,870 | +99.0% |
| Other operating charges | 640/8 | €1,970 | €3,956 | +€1,986 | +101% |
| Gross operating margin | 9900 | €116,167 | €266,496 | +€150,329 | +129% |
| Operating profit (loss) | 9901 | €39,438 | €11,726 | -€27,712 | -70.3% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €29 | €654 | +€625 | +2,128% |
| Recurring financial charges | 65 | €29 | €654 | +€625 | +2,128% |
| Profit (loss) for the period before taxes | 9903 | €39,441 | €11,072 | -€28,369 | -71.9% |
| Income taxes | 67/77 | €8,655 | €10,076 | +€1,420 | +16.4% |
| Profit (loss) for the period | 9904 | €30,786 | €996 | -€29,789 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,786 | €996 | -€29,789 | -96.8% |
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 20 October 2026 via checked.be.