DUMO: 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.
DUMO
Largest movements
- Receivables within one year +€33,213
up €33,213 (+40.7%), from €81,640 to €114,853
of which Trade receivables: +€25,048
- Reserves +€28,552
up €28,552 (+91.5%), from €31,195 to €59,747
- Other debts +€19,422
new in 2025: €19,422
- Tax, wage and social debts -€17,432
down €17,432 (-38.8%), from €44,927 to €27,495
- Current portion of long-term debt +€16,000
new in 2025: €16,000
- Trade debts -€11,611
down €11,611 (-35.3%), from €32,861 to €21,250
- Gross operating margin -€6,116
down €6,116 (-12.2%), from €50,325 to €44,209
- Taxes -€3,738
down €3,738 (-21.9%), from €17,063 to €13,324
- Other operating charges +€523
up €523 (+66.2%), from €789 to €1,312
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 | €132,104 | €164,672 | +€32,567 | +24.7% |
| Fixed assets | 21/28 | €34,391 | €33,370 | -€1,021 | -3.0% |
| Tangible fixed assets | 22/27 | €34,391 | €33,370 | -€1,021 | -3.0% |
| Land and buildings | 22 | €30,663 | €30,663 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,680 | €1,560 | -€120 | -7.1% |
| Furniture and vehicles | 24 | €2,049 | €1,147 | -€901 | -44.0% |
| Current assets | 29/58 | €97,713 | €131,302 | +€33,589 | +34.4% |
| Amounts receivable within one year | 40/41 | €81,640 | €114,853 | +€33,213 | +40.7% |
| Trade receivables | 40 | €43,793 | €68,841 | +€25,048 | +57.2% |
| Other amounts receivable | 41 | €37,847 | €46,012 | +€8,165 | +21.6% |
| Cash at bank and in hand | 54/58 | €16,073 | €16,449 | +€376 | +2.3% |
| Total equity and liabilities | 10/49 | €132,104 | €164,672 | +€32,567 | +24.7% |
| Equity | 10/15 | €51,953 | €80,505 | +€28,552 | +55.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €31,195 | €59,747 | +€28,552 | +91.5% |
| Distributable reserves | 133 | €31,195 | €59,747 | +€28,552 | +91.5% |
| Profit (loss) carried forward | 14 | €20,258 | €20,258 | = | 0.0% |
| Amounts payable | 17/49 | €80,152 | €84,167 | +€4,016 | +5.0% |
| Amounts payable within one year | 42/48 | €80,152 | €84,167 | +€4,016 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | - | €16,000 | +€16,000 | |
| Financial debts | 43 | €2,363 | - | -€2,363 | |
| Credit institutions | 430/8 | €2,363 | - | -€2,363 | |
| Trade debts | 44 | €32,861 | €21,250 | -€11,611 | -35.3% |
| Suppliers | 440/4 | €32,861 | €21,250 | -€11,611 | -35.3% |
| Taxes, remuneration and social security | 45 | €44,927 | €27,495 | -€17,432 | -38.8% |
| Taxes | 450/3 | €44,927 | €27,495 | -€17,432 | -38.8% |
| Other amounts payable | 47/48 | - | €19,422 | +€19,422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €1,021 | -€308 | -23.1% |
| Other operating charges | 640/8 | €789 | €1,312 | +€523 | +66.2% |
| Gross operating margin | 9900 | €50,325 | €44,209 | -€6,116 | -12.2% |
| Operating profit (loss) | 9901 | €48,207 | €41,876 | -€6,332 | -13.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +425.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +425.0% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -81.3% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €48,207 | €41,876 | -€6,331 | -13.1% |
| Income taxes | 67/77 | €17,063 | €13,324 | -€3,738 | -21.9% |
| Profit (loss) for the period | 9904 | €31,145 | €28,552 | -€2,593 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,145 | €28,552 | -€2,593 | -8.3% |
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 9 October 2026 via checked.be.