DUMOMAR: 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.
DUMOMAR
Largest movements
- Receivables within one year +€15,755
up €15,755 (+9.9%), from €159,643 to €175,399
- Cash -€8,724
down €8,724 (-28.8%), from €30,248 to €21,524
mainly Receivables within one year (-€15,755) and Tax, wage and social debts (-€472)
- Receivables after one year -€6,487
down €6,487 (-26.7%), from €24,282 to €17,795
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,065
down €2,065 (-53.4%), from -€3,866 to -€5,932
- Taxes -€472
down €472 (-54.8%), from €860 to €389
- Financial income -€437
down €437 (-4.3%), from €10,222 to €9,784
- Other operating charges +€78
up €78 (+3.1%), from €2,545 to €2,623
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 | €242,441 | €243,012 | +€571 | +0.2% |
| Fixed assets | 21/28 | €27,043 | €27,043 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,043 | €27,043 | = | 0.0% |
| Land and buildings | 22 | €27,043 | €27,043 | = | 0.0% |
| Current assets | 29/58 | €215,398 | €215,969 | +€571 | +0.3% |
| Amounts receivable after more than one year | 29 | €24,282 | €17,795 | -€6,487 | -26.7% |
| Other amounts receivable | 291 | €24,282 | €17,795 | -€6,487 | -26.7% |
| Amounts receivable within one year | 40/41 | €159,643 | €175,399 | +€15,755 | +9.9% |
| Other amounts receivable | 41 | €159,643 | €175,399 | +€15,755 | +9.9% |
| Cash at bank and in hand | 54/58 | €30,248 | €21,524 | -€8,724 | -28.8% |
| Deferred charges and accrued income | 490/1 | €1,224 | €1,251 | +€27 | +2.2% |
| Total equity and liabilities | 10/49 | €242,441 | €243,012 | +€571 | +0.2% |
| Equity | 10/15 | €239,980 | €240,748 | +€768 | +0.3% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €103,639 | €104,407 | +€768 | +0.7% |
| Non-distributable reserves | 130/1 | €5,836 | €5,875 | +€38 | +0.7% |
| Legal reserve | 130 | €5,836 | €5,875 | +€38 | +0.7% |
| Distributable reserves | 133 | €97,803 | €98,532 | +€729 | +0.7% |
| Amounts payable | 17/49 | €2,460 | €2,264 | -€197 | -8.0% |
| Amounts payable within one year | 42/48 | €2,460 | €2,264 | -€197 | -8.0% |
| Trade debts | 44 | €1,600 | €1,875 | +€275 | +17.2% |
| Suppliers | 440/4 | €1,600 | €1,875 | +€275 | +17.2% |
| Taxes, remuneration and social security | 45 | €860 | €389 | -€472 | -54.8% |
| Taxes | 450/3 | €860 | €389 | -€472 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €2,545 | €2,623 | +€78 | +3.1% |
| Gross operating margin | 9900 | -€3,866 | -€5,932 | -€2,065 | -53.4% |
| Operating profit (loss) | 9901 | -€6,411 | -€8,555 | -€2,143 | -33.4% |
| Financial income | 75/76B | €10,222 | €9,784 | -€437 | -4.3% |
| Recurring financial income | 75 | €10,222 | €9,784 | -€437 | -4.3% |
| Financial charges | 65/66B | €68 | €73 | +€6 | +8.1% |
| Recurring financial charges | 65 | €68 | €73 | +€6 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €3,743 | €1,156 | -€2,586 | -69.1% |
| Income taxes | 67/77 | €860 | €389 | -€472 | -54.8% |
| Profit (loss) for the period | 9904 | €2,882 | €768 | -€2,114 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,882 | €768 | -€2,114 | -73.4% |
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 7 October 2026 via checked.be.