DUMIZE: 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.
DUMIZE
Largest movements
- Tangible fixed assets -€9,151
down €9,151 (-23.0%), from €39,719 to €30,568
- Cash +€5,156
up €5,156 (+17.4%), from €29,635 to €34,791
mainly Depreciation (+€8,707) and Accrued charges and deferred income (+€4,597)
- Reserves -€6,000
down €6,000 (-7.9%), from €76,000 to €70,000
- Accrued charges and deferred income +€4,597
new in 2024: €4,597
- Other debts -€4,120
down €4,120 (-20.1%), from €20,473 to €16,353
- Trade debts +€1,843
up €1,843 (+146%), from €1,263 to €3,106
- Tax, wage and social debts -€1,218
down €1,218 (-6.6%), from €18,321 to €17,102
of which Taxes: -€1,171
- Gross operating margin -€21,573
down €21,573 (-42.2%), from €51,083 to €29,510
- Other operating charges +€9,213
up €9,213 (+876%), from €1,052 to €10,265
- Staff costs -€6,764
down €6,764 (-29.9%), from €22,611 to €15,847
- Taxes -€4,866
down €4,866 (-96.8%), from €5,026 to €160
- Financial income -€1,239
down €1,239 (-97.9%), from €1,265 to €26
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,394 | €115,355 | -€6,039 | -5.0% |
| Fixed assets | 21/28 | €47,519 | €38,368 | -€9,151 | -19.3% |
| Tangible fixed assets | 22/27 | €39,719 | €30,568 | -€9,151 | -23.0% |
| Plant, machinery and equipment | 23 | €12,841 | €10,926 | -€1,915 | -14.9% |
| Furniture and vehicles | 24 | €5,144 | €758 | -€4,386 | -85.3% |
| Other tangible fixed assets | 26 | €21,735 | €18,884 | -€2,851 | -13.1% |
| Financial fixed assets | 28 | €7,800 | €7,800 | = | 0.0% |
| Current assets | 29/58 | €73,874 | €76,987 | +€3,112 | +4.2% |
| Stocks and contracts in progress | 3 | €1,396 | €452 | -€945 | -67.7% |
| Stocks | 30/36 | €1,396 | €452 | -€945 | -67.7% |
| Amounts receivable within one year | 40/41 | €42,843 | €41,744 | -€1,099 | -2.6% |
| Trade receivables | 40 | €193 | €870 | +€677 | +351% |
| Other amounts receivable | 41 | €42,650 | €40,874 | -€1,776 | -4.2% |
| Cash at bank and in hand | 54/58 | €29,635 | €34,791 | +€5,156 | +17.4% |
| Total equity and liabilities | 10/49 | €121,394 | €115,355 | -€6,039 | -5.0% |
| Equity | 10/15 | €81,337 | €74,196 | -€7,141 | -8.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,000 | €70,000 | -€6,000 | -7.9% |
| Distributable reserves | 133 | €76,000 | €70,000 | -€6,000 | -7.9% |
| Profit (loss) carried forward | 14 | €2,337 | €1,196 | -€1,141 | -48.8% |
| Amounts payable | 17/49 | €40,057 | €41,158 | +€1,102 | +2.8% |
| Amounts payable within one year | 42/48 | €40,057 | €36,561 | -€3,496 | -8.7% |
| Trade debts | 44 | €1,263 | €3,106 | +€1,843 | +146% |
| Suppliers | 440/4 | €1,263 | €3,106 | +€1,843 | +146% |
| Taxes, remuneration and social security | 45 | €18,321 | €17,102 | -€1,218 | -6.6% |
| Taxes | 450/3 | €15,937 | €14,766 | -€1,171 | -7.3% |
| Remuneration and social security | 454/9 | €2,384 | €2,336 | -€47 | -2.0% |
| Other amounts payable | 47/48 | €20,473 | €16,353 | -€4,120 | -20.1% |
| Accrued charges and deferred income | 492/3 | - | €4,597 | +€4,597 | |
| Remuneration, social security and pensions | 62 | €22,611 | €15,847 | -€6,764 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,988 | €8,707 | -€280 | -3.1% |
| Other operating charges | 640/8 | €1,052 | €10,265 | +€9,213 | +876% |
| Gross operating margin | 9900 | €51,083 | €29,510 | -€21,573 | -42.2% |
| Operating profit (loss) | 9901 | €18,433 | -€5,310 | -€23,742 | |
| Financial income | 75/76B | €1,265 | €26 | -€1,239 | -97.9% |
| Recurring financial income | 75 | €1,265 | €26 | -€1,239 | -97.9% |
| Financial charges | 65/66B | €1,438 | €1,697 | +€259 | +18.0% |
| Recurring financial charges | 65 | €1,438 | €1,254 | -€185 | -12.8% |
| Non-recurring financial charges | 66B | - | €444 | +€444 | |
| Profit (loss) for the period before taxes | 9903 | €18,260 | -€6,981 | -€25,240 | |
| Income taxes | 67/77 | €5,026 | €160 | -€4,866 | -96.8% |
| Profit (loss) for the period | 9904 | €13,234 | -€7,141 | -€20,375 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,234 | -€7,141 | -€20,375 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.