DUMLA: 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.
DUMLA
Largest movements
- Cash +€7,465
up €7,465 (+19.1%), from €39,077 to €46,542
mainly Net result for the year (+€24,634) and Depreciation (+€5,395)
- Deferred charges and accrued income +€6,922
up €6,922 (+1351.9%), from €512 to €7,434
- Tangible fixed assets -€2,859
down €2,859 (-17.1%), from €16,698 to €13,839
of which Furniture and vehicles: -€1,959
- Receivables within one year +€878
new in 2025: €878
- Profit (loss) carried forward +€22,930
up €22,930 (+54.5%), from €42,089 to €65,019
- Tax, wage and social debts -€10,419
no longer reported in 2025 (was €10,419)
- Other debts -€1,119
no longer reported in 2025 (was €1,119)
- Trade debts +€1,014
up €1,014 (+633.6%), from €160 to €1,174
- Gross operating margin -€17,585
down €17,585 (-30.8%), from €57,156 to €39,571
- Depreciation +€4,194
up €4,194 (+349.4%), from €1,201 to €5,395
- Taxes -€3,501
down €3,501 (-30.2%), from €11,583 to €8,082
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 | €56,287 | €68,693 | +€12,406 | +22.0% |
| Fixed assets | 21/28 | €16,698 | €13,839 | -€2,859 | -17.1% |
| Tangible fixed assets | 22/27 | €16,698 | €13,839 | -€2,859 | -17.1% |
| Plant, machinery and equipment | 23 | €4,201 | €3,301 | -€900 | -21.4% |
| Furniture and vehicles | 24 | €12,498 | €10,539 | -€1,959 | -15.7% |
| Current assets | 29/58 | €39,589 | €54,854 | +€15,265 | +38.6% |
| Amounts receivable within one year | 40/41 | - | €878 | +€878 | |
| Other amounts receivable | 41 | - | €878 | +€878 | |
| Cash at bank and in hand | 54/58 | €39,077 | €46,542 | +€7,465 | +19.1% |
| Deferred charges and accrued income | 490/1 | €512 | €7,434 | +€6,922 | +1351.9% |
| Total equity and liabilities | 10/49 | €56,287 | €68,693 | +€12,406 | +22.0% |
| Equity | 10/15 | €44,589 | €67,519 | +€22,930 | +51.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,089 | €65,019 | +€22,930 | +54.5% |
| Amounts payable | 17/49 | €11,699 | €1,174 | -€10,525 | -90.0% |
| Amounts payable within one year | 42/48 | €11,699 | €1,174 | -€10,525 | -90.0% |
| Trade debts | 44 | €160 | €1,174 | +€1,014 | +633.6% |
| Suppliers | 440/4 | €160 | €1,174 | +€1,014 | +633.6% |
| Taxes, remuneration and social security | 45 | €10,419 | - | -€10,419 | |
| Taxes | 450/3 | €10,419 | - | -€10,419 | |
| Other amounts payable | 47/48 | €1,119 | - | -€1,119 | |
| Remuneration, social security and pensions | 62 | €1,088 | €967 | -€120 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,201 | €5,395 | +€4,194 | +349.4% |
| Other operating charges | 640/8 | €363 | €417 | +€54 | +15.0% |
| Gross operating margin | 9900 | €57,156 | €39,571 | -€17,585 | -30.8% |
| Operating profit (loss) | 9901 | €54,505 | €32,791 | -€21,714 | -39.8% |
| Financial charges | 65/66B | €0 | €75 | +€75 | +750300.0% |
| Recurring financial charges | 65 | €0 | €75 | +€75 | +750300.0% |
| Profit (loss) for the period before taxes | 9903 | €54,505 | €32,716 | -€21,789 | -40.0% |
| Income taxes | 67/77 | €11,583 | €8,082 | -€3,501 | -30.2% |
| Profit (loss) for the period | 9904 | €42,922 | €24,634 | -€18,288 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,922 | €24,634 | -€18,288 | -42.6% |
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 10 October 2026 via checked.be.