DUMI: 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.
DUMI
Largest movements
- Receivables within one year +€22,883
up €22,883 (+112%), from €20,393 to €43,276
of which Trade receivables: +€34,493
- Cash -€22,503
down €22,503 (-51.0%), from €44,089 to €21,587
mainly Contributions, distributions and other (-€23,529) and Receivables within one year (-€22,883)
- Tangible fixed assets -€1,204
down €1,204 (-54.6%), from €2,204 to €1,000
of which Plant, machinery and equipment: -€1,117
- Profit (loss) carried forward -€19,173
down €19,173 (-33.5%), from €57,235 to €38,062
- Trade debts +€12,997
up €12,997 (+1,886%), from €689 to €13,686
- Tax, wage and social debts +€5,397
up €5,397 (+116%), from €4,662 to €10,059
- Gross operating margin -€13,380
down €13,380 (-37.8%), from €35,414 to €22,034
- Depreciation -€5,591
down €5,591 (-82.3%), from €6,795 to €1,204
- Other operating charges -€5,217
down €5,217 (-84.2%), from €6,199 to €982
- Taxes +€1,868
up €1,868 (+40.1%), from €4,662 to €6,530
- Staff costs +€812
new in 2025: €812
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 | €67,586 | €66,808 | -€778 | -1.2% |
| Fixed assets | 21/28 | €2,204 | €1,000 | -€1,204 | -54.6% |
| Tangible fixed assets | 22/27 | €2,204 | €1,000 | -€1,204 | -54.6% |
| Plant, machinery and equipment | 23 | €2,117 | €1,000 | -€1,117 | -52.7% |
| Furniture and vehicles | 24 | €87 | - | -€87 | |
| Current assets | 29/58 | €65,382 | €65,807 | +€425 | +0.7% |
| Amounts receivable within one year | 40/41 | €20,393 | €43,276 | +€22,883 | +112% |
| Trade receivables | 40 | €635 | €35,128 | +€34,493 | +5,432% |
| Other amounts receivable | 41 | €19,758 | €8,148 | -€11,610 | -58.8% |
| Cash at bank and in hand | 54/58 | €44,089 | €21,587 | -€22,503 | -51.0% |
| Deferred charges and accrued income | 490/1 | €900 | €945 | +€45 | +5.0% |
| Total equity and liabilities | 10/49 | €67,586 | €66,808 | -€778 | -1.2% |
| Equity | 10/15 | €62,235 | €43,062 | -€19,173 | -30.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,235 | €38,062 | -€19,173 | -33.5% |
| Amounts payable | 17/49 | €5,351 | €23,745 | +€18,394 | +344% |
| Amounts payable within one year | 42/48 | €5,351 | €23,745 | +€18,394 | +344% |
| Trade debts | 44 | €689 | €13,686 | +€12,997 | +1,886% |
| Suppliers | 440/4 | €689 | €13,686 | +€12,997 | +1,886% |
| Taxes, remuneration and social security | 45 | €4,662 | €10,059 | +€5,397 | +116% |
| Taxes | 450/3 | €4,662 | €10,059 | +€5,397 | +116% |
| Remuneration, social security and pensions | 62 | - | €812 | +€812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,795 | €1,204 | -€5,591 | -82.3% |
| Other operating charges | 640/8 | €6,199 | €982 | -€5,217 | -84.2% |
| Gross operating margin | 9900 | €35,414 | €22,034 | -€13,380 | -37.8% |
| Operating profit (loss) | 9901 | €22,420 | €19,037 | -€3,384 | -15.1% |
| Financial income | 75/76B | €1 | €4 | +€3 | +285% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +285% |
| Financial charges | 65/66B | €7,677 | €8,154 | +€477 | +6.2% |
| Recurring financial charges | 65 | €7,677 | €8,154 | +€477 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €14,744 | €10,886 | -€3,858 | -26.2% |
| Income taxes | 67/77 | €4,662 | €6,530 | +€1,868 | +40.1% |
| Profit (loss) for the period | 9904 | €10,082 | €4,357 | -€5,725 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,082 | €4,357 | -€5,725 | -56.8% |
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 16 October 2026 via checked.be.