DUMOMAS: 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.
DUMOMAS
Largest movements
- Tangible fixed assets -€120,042
down €120,042 (-8.7%), from €1.4m to €1.3m
of which Land and buildings: -€68,000
- Deferred charges and accrued income +€76,488
up €76,488 (+11.0%), from €693,525 to €770,013
- Tax, wage and social debts -€41,367
down €41,367 (-54.6%), from €75,785 to €34,418
- Gross operating margin -€111,663
down €111,663 (-49.2%), from €226,822 to €115,159
- Taxes -€32,957
down €32,957 (-98.8%), from €33,347 to €389
- Write-downs +€18,000
new in 2025: €18,000
- Depreciation -€10,417
down €10,417 (-13.3%), from €78,417 to €68,000
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 | €2,351,296 | €2,305,153 | -€46,143 | -2.0% |
| Fixed assets | 21/28 | €1,371,965 | €1,251,924 | -€120,042 | -8.7% |
| Tangible fixed assets | 22/27 | €1,371,965 | €1,251,924 | -€120,042 | -8.7% |
| Land and buildings | 22 | €1,319,924 | €1,251,924 | -€68,000 | -5.2% |
| Plant, machinery and equipment | 23 | €52,042 | €0 | -€52,042 | -100.0% |
| Current assets | 29/58 | €979,331 | €1,053,229 | +€73,898 | +7.5% |
| Amounts receivable within one year | 40/41 | €284,598 | €277,414 | -€7,184 | -2.5% |
| Trade receivables | 40 | €242,498 | €234,168 | -€8,330 | -3.4% |
| Other amounts receivable | 41 | €42,100 | €43,245 | +€1,146 | +2.7% |
| Cash at bank and in hand | 54/58 | €1,207 | €5,803 | +€4,595 | +380.6% |
| Deferred charges and accrued income | 490/1 | €693,525 | €770,013 | +€76,488 | +11.0% |
| Total equity and liabilities | 10/49 | €2,351,296 | €2,305,153 | -€46,143 | -2.0% |
| Equity | 10/15 | €551,066 | €552,136 | +€1,070 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €532,474 | €533,544 | +€1,070 | +0.2% |
| Distributable reserves | 133 | €532,474 | €533,544 | +€1,070 | +0.2% |
| Amounts payable | 17/49 | €1,800,230 | €1,753,017 | -€47,213 | -2.6% |
| Amounts payable within one year | 42/48 | €1,800,230 | €1,753,017 | -€47,213 | -2.6% |
| Trade debts | 44 | €11,858 | €1,210 | -€10,648 | -89.8% |
| Suppliers | 440/4 | €11,858 | €1,210 | -€10,648 | -89.8% |
| Taxes, remuneration and social security | 45 | €75,785 | €34,418 | -€41,367 | -54.6% |
| Taxes | 450/3 | €75,785 | €34,418 | -€41,367 | -54.6% |
| Other amounts payable | 47/48 | €1,712,587 | €1,717,389 | +€4,802 | +0.3% |
| Non-recurring operating income | 76A | - | €7,958 | +€7,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,417 | €68,000 | -€10,417 | -13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,000 | +€18,000 | |
| Other operating charges | 640/8 | €22,263 | €22,950 | +€688 | +3.1% |
| Gross operating margin | 9900 | €226,822 | €115,159 | -€111,663 | -49.2% |
| Operating profit (loss) | 9901 | €126,143 | €6,209 | -€119,934 | -95.1% |
| Financial income | 75/76B | €1,029 | €1,055 | +€26 | +2.5% |
| Recurring financial income | 75 | €1,029 | €1,055 | +€26 | +2.5% |
| Financial charges | 65/66B | €4,799 | €5,804 | +€1,005 | +20.9% |
| Recurring financial charges | 65 | €4,799 | €5,804 | +€1,005 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €122,373 | €1,459 | -€120,913 | -98.8% |
| Income taxes | 67/77 | €33,347 | €389 | -€32,957 | -98.8% |
| Profit (loss) for the period | 9904 | €89,026 | €1,070 | -€87,956 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,026 | €1,070 | -€87,956 | -98.8% |
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.