DUMO-PROJECT: what changed
Two fiscal 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-PROJECT
Largest movements
- Receivables within one year -€17,450
down €17,450 (-55.5%), from €31,431 to €13,981
of which Trade receivables: -€16,712
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Cash +€4,956
up €4,956 (+81508.7%), from €6 to €4,962
mainly Receivables within one year (+€17,450) and Deferred charges and accrued income (+€5,000)
- Stocks and contracts +€1,985
up €1,985 (+56.6%), from €3,507 to €5,492
- Tangible fixed assets +€1,915
new in 2025: €1,915
- Profit (loss) carried forward -€10,344
down €10,344 (-50.5%), from -€20,496 to -€30,840
- Trade debts -€5,923
down €5,923 (-12.0%), from €49,294 to €43,371
- Other debts +€2,673
up €2,673 (+35.7%), from €7,496 to €10,170
- Gross operating margin -€15,865
down €15,865, from €12,309 to -€3,556
- Other operating charges -€4,243
down €4,243 (-63.1%), from €6,729 to €2,486
- Staff costs +€3,006
new in 2025: €3,006
- Financial charges -€1,842
down €1,842 (-65.2%), from €2,827 to €985
- Depreciation +€165
up €165 (+111.4%), from €148 to €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 | €41,294 | €27,701 | -€13,594 | -32.9% |
| Fixed assets | 21/28 | €1,350 | €3,265 | +€1,915 | +141.9% |
| Tangible fixed assets | 22/27 | - | €1,915 | +€1,915 | |
| Furniture and vehicles | 24 | - | €1,915 | +€1,915 | |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €39,944 | €24,435 | -€15,509 | -38.8% |
| Stocks and contracts in progress | 3 | €3,507 | €5,492 | +€1,985 | +56.6% |
| Stocks | 30/36 | €3,507 | €5,492 | +€1,985 | +56.6% |
| Amounts receivable within one year | 40/41 | €31,431 | €13,981 | -€17,450 | -55.5% |
| Trade receivables | 40 | €27,140 | €10,428 | -€16,712 | -61.6% |
| Other amounts receivable | 41 | €4,292 | €3,554 | -€738 | -17.2% |
| Cash at bank and in hand | 54/58 | €6 | €4,962 | +€4,956 | +81508.7% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €41,294 | €27,701 | -€13,594 | -32.9% |
| Equity | 10/15 | -€15,496 | -€25,840 | -€10,344 | -66.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€20,496 | -€30,840 | -€10,344 | -50.5% |
| Amounts payable | 17/49 | €56,791 | €53,541 | -€3,249 | -5.7% |
| Amounts payable within one year | 42/48 | €56,791 | €53,541 | -€3,249 | -5.7% |
| Trade debts | 44 | €49,294 | €43,371 | -€5,923 | -12.0% |
| Suppliers | 440/4 | €49,294 | €43,371 | -€5,923 | -12.0% |
| Other amounts payable | 47/48 | €7,496 | €10,170 | +€2,673 | +35.7% |
| Remuneration, social security and pensions | 62 | - | €3,006 | +€3,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148 | €312 | +€165 | +111.4% |
| Other operating charges | 640/8 | €6,729 | €2,486 | -€4,243 | -63.1% |
| Gross operating margin | 9900 | €12,309 | -€3,556 | -€15,865 | |
| Operating profit (loss) | 9901 | €5,433 | -€9,359 | -€14,792 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.3% |
| Financial charges | 65/66B | €2,827 | €985 | -€1,842 | -65.2% |
| Recurring financial charges | 65 | €2,827 | €985 | -€1,842 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €2,609 | -€10,344 | -€12,953 | |
| Profit (loss) for the period | 9904 | €2,609 | -€10,344 | -€12,953 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,609 | -€10,344 | -€12,953 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.