Dumon: 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.
Dumon
Largest movements
- Receivables within one year +€9,386
up €9,386 (+3.2%), from €288,905 to €298,291
of which Other amounts receivable: +€6,479
- Cash +€8,940
up €8,940 (+11.4%), from €78,414 to €87,354
mainly Short-term financial debts (+€34,297) and Net result for the year (+€20,791)
- Current portion of long-term debt -€35,820
no longer reported in 2024 (was €35,820)
- Short-term financial debts +€34,297
new in 2024: €34,297
- Profit (loss) carried forward +€20,791
up €20,791 (+24.3%), from €85,736 to €106,527
- Trade debts -€5,600
down €5,600 (-79.1%), from €7,078 to €1,478
- Accrued charges and deferred income +€4,980
up €4,980 (+45.3%), from €10,999 to €15,979
- Gross operating margin +€17,370
up €17,370 (+97.1%), from €17,886 to €35,256
- Taxes +€4,776
up €4,776 (+155.8%), from €3,065 to €7,841
- Financial charges +€663
up €663 (+12.8%), from €5,176 to €5,839
- Other operating charges +€373
up €373 (+90.5%), from €412 to €785
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,319 | €385,645 | +€18,326 | +5.0% |
| Current assets | 29/58 | €367,319 | €385,645 | +€18,326 | +5.0% |
| Amounts receivable within one year | 40/41 | €288,905 | €298,291 | +€9,386 | +3.2% |
| Trade receivables | 40 | €138,573 | €141,480 | +€2,907 | +2.1% |
| Other amounts receivable | 41 | €150,332 | €156,811 | +€6,479 | +4.3% |
| Cash at bank and in hand | 54/58 | €78,414 | €87,354 | +€8,940 | +11.4% |
| Total equity and liabilities | 10/49 | €367,319 | €385,645 | +€18,326 | +5.0% |
| Equity | 10/15 | €305,259 | €326,050 | +€20,791 | +6.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €200,931 | €200,931 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,572 | €18,572 | = | 0.0% |
| Distributable reserves | 133 | €180,500 | €180,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,736 | €106,527 | +€20,791 | +24.3% |
| Amounts payable | 17/49 | €62,060 | €59,595 | -€2,465 | -4.0% |
| Amounts payable within one year | 42/48 | €51,061 | €43,616 | -€7,445 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €35,820 | - | -€35,820 | |
| Financial debts | 43 | - | €34,297 | +€34,297 | |
| Credit institutions | 430/8 | - | €34,297 | +€34,297 | |
| Trade debts | 44 | €7,078 | €1,478 | -€5,600 | -79.1% |
| Suppliers | 440/4 | €7,078 | €1,478 | -€5,600 | -79.1% |
| Taxes, remuneration and social security | 45 | €5,763 | €7,841 | +€2,078 | +36.1% |
| Taxes | 450/3 | €5,763 | €7,841 | +€2,078 | +36.1% |
| Other amounts payable | 47/48 | €2,400 | - | -€2,400 | |
| Accrued charges and deferred income | 492/3 | €10,999 | €15,979 | +€4,980 | +45.3% |
| Other operating charges | 640/8 | €412 | €785 | +€373 | +90.5% |
| Gross operating margin | 9900 | €17,886 | €35,256 | +€17,370 | +97.1% |
| Operating profit (loss) | 9901 | €17,474 | €34,471 | +€16,997 | +97.3% |
| Financial charges | 65/66B | €5,176 | €5,839 | +€663 | +12.8% |
| Recurring financial charges | 65 | €5,176 | €5,839 | +€663 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €12,298 | €28,632 | +€16,334 | +132.8% |
| Income taxes | 67/77 | €3,065 | €7,841 | +€4,776 | +155.8% |
| Profit (loss) for the period | 9904 | €9,233 | €20,791 | +€11,558 | +125.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,233 | €20,791 | +€11,558 | +125.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.