DUMEZ & SONS: 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.
DUMEZ & SONS
Largest movements
- Tangible fixed assets -€11,617
down €11,617 (-27.8%), from €41,820 to €30,204
- Cash +€2,500
up €2,500 (+72.7%), from €3,440 to €5,940
mainly Short-term financial debts (+€12,059) and Depreciation (+€11,617)
- Receivables within one year -€1,018
no longer reported in 2025 (was €1,018)
- Current portion of long-term debt -€12,059
no longer reported in 2025 (was €12,059)
- Short-term financial debts +€12,059
new in 2025: €12,059
- Debts after one year -€10,545
down €10,545 (-42.0%), from €25,124 to €14,579
- Profit (loss) carried forward -€8,452
down €8,452 (-57.1%), from -€14,802 to -€23,253
- Other debts +€7,995
up €7,995 (+219%), from €3,647 to €11,642
- Depreciation +€11,617
new in 2025: €11,617
- Gross operating margin +€4,942
up €4,942, from -€2,497 to €2,445
- Financial income +€1,223
new in 2025: €1,223
of which Financial income: +€1,223
- Financial charges -€153
no longer reported in 2025 (was €153)
- Other operating charges -€126
down €126 (-20.0%), from €628 to €503
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 | €46,278 | €36,143 | -€10,135 | -21.9% |
| Fixed assets | 21/28 | €41,820 | €30,204 | -€11,617 | -27.8% |
| Tangible fixed assets | 22/27 | €41,820 | €30,204 | -€11,617 | -27.8% |
| Furniture and vehicles | 24 | €41,820 | €30,204 | -€11,617 | -27.8% |
| Current assets | 29/58 | €4,458 | €5,940 | +€1,482 | +33.2% |
| Amounts receivable within one year | 40/41 | €1,018 | - | -€1,018 | |
| Other amounts receivable | 41 | €1,018 | - | -€1,018 | |
| Cash at bank and in hand | 54/58 | €3,440 | €5,940 | +€2,500 | +72.7% |
| Total equity and liabilities | 10/49 | €46,278 | €36,143 | -€10,135 | -21.9% |
| Equity | 10/15 | €3,798 | -€4,653 | -€8,452 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,802 | -€23,253 | -€8,452 | -57.1% |
| Amounts payable | 17/49 | €42,479 | €40,796 | -€1,683 | -4.0% |
| Amounts payable after more than one year | 17 | €25,124 | €14,579 | -€10,545 | -42.0% |
| Financial debts | 170/4 | €25,124 | €14,579 | -€10,545 | -42.0% |
| Amounts payable within one year | 42/48 | €17,356 | €26,218 | +€8,862 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €12,059 | - | -€12,059 | |
| Financial debts | 43 | - | €12,059 | +€12,059 | |
| Credit institutions | 430/8 | - | €12,059 | +€12,059 | |
| Trade debts | 44 | €183 | - | -€183 | |
| Suppliers | 440/4 | €183 | - | -€183 | |
| Taxes, remuneration and social security | 45 | €1,467 | €2,516 | +€1,049 | +71.5% |
| Taxes | 450/3 | €1,467 | €2,516 | +€1,049 | +71.5% |
| Other amounts payable | 47/48 | €3,647 | €11,642 | +€7,995 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,617 | +€11,617 | |
| Other operating charges | 640/8 | €628 | €503 | -€126 | -20.0% |
| Gross operating margin | 9900 | -€2,497 | €2,445 | +€4,942 | |
| Operating profit (loss) | 9901 | -€3,125 | -€9,674 | -€6,549 | -210% |
| Financial income | 75/76B | - | €1,223 | +€1,223 | |
| Recurring financial income | 75 | - | €1,223 | +€1,223 | |
| Non-recurring financial income | 76B | - | €1,223 | +€1,223 | |
| Financial charges | 65/66B | €153 | - | -€153 | |
| Recurring financial charges | 65 | €153 | - | -€153 | |
| Profit (loss) for the period before taxes | 9903 | -€3,278 | -€8,452 | -€5,174 | -158% |
| Profit (loss) for the period | 9904 | -€3,278 | -€8,452 | -€5,174 | -158% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,278 | -€8,452 | -€5,174 | -158% |
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 22 October 2026 via checked.be.