DUMON: 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.
DUMON
Largest movements
- Receivables within one year -€35,208
down €35,208 (-43.9%), from €80,208 to €45,000
- Debts after one year -€54,363
down €54,363 (-64.4%), from €84,363 to €30,000
of which Other amounts payable: -€40,000
- Reserves +€22,217
up €22,217 (+2.8%), from €794,526 to €816,743
of which Distributable reserves: +€22,217
- Current portion of long-term debt -€20,975
down €20,975 (-59.4%), from €35,338 to €14,363
- Financial income -€233,337
down €233,337 (-66.4%), from €351,427 to €118,090
of which Non-recurring financial income: -€280,483
- Gross operating margin +€20,851
up €20,851 (+97.7%), from €21,339 to €42,190
- Taxes -€16,080
down €16,080 (-44.4%), from €36,185 to €20,105
- Other operating charges +€7,756
up €7,756 (+353.6%), from €2,193 to €9,949
- Financial charges -€5,075
down €5,075 (-44.8%), from €11,320 to €6,244
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 | €1,062,091 | €1,023,143 | -€38,948 | -3.7% |
| Fixed assets | 21/28 | €633,160 | €639,009 | +€5,849 | +0.9% |
| Tangible fixed assets | 22/27 | €99,043 | €102,022 | +€2,979 | +3.0% |
| Land and buildings | 22 | €93,259 | €90,896 | -€2,363 | -2.5% |
| Plant, machinery and equipment | 23 | €4,968 | €4,134 | -€834 | -16.8% |
| Furniture and vehicles | 24 | €816 | €6,991 | +€6,175 | +756.4% |
| Financial fixed assets | 28 | €534,117 | €536,987 | +€2,870 | +0.5% |
| Current assets | 29/58 | €428,931 | €384,134 | -€44,797 | -10.4% |
| Amounts receivable after more than one year | 29 | €329,400 | €329,400 | = | 0.0% |
| Other amounts receivable | 291 | €329,400 | €329,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,208 | €45,000 | -€35,208 | -43.9% |
| Other amounts receivable | 41 | €80,208 | €45,000 | -€35,208 | -43.9% |
| Cash at bank and in hand | 54/58 | €16,334 | €7,231 | -€9,104 | -55.7% |
| Deferred charges and accrued income | 490/1 | €2,988 | €2,504 | -€485 | -16.2% |
| Total equity and liabilities | 10/49 | €1,062,091 | €1,023,143 | -€38,948 | -3.7% |
| Equity | 10/15 | €894,526 | €916,743 | +€22,217 | +2.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €794,526 | €816,743 | +€22,217 | +2.8% |
| Tax-exempt reserves | 132 | €9,486 | €9,486 | = | 0.0% |
| Distributable reserves | 133 | €785,040 | €807,257 | +€22,217 | +2.8% |
| Amounts payable | 17/49 | €167,565 | €106,400 | -€61,164 | -36.5% |
| Amounts payable after more than one year | 17 | €84,363 | €30,000 | -€54,363 | -64.4% |
| Financial debts | 170/4 | €14,363 | - | -€14,363 | |
| Other amounts payable | 178/9 | €70,000 | €30,000 | -€40,000 | -57.1% |
| Amounts payable within one year | 42/48 | €83,201 | €76,400 | -€6,801 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €35,338 | €14,363 | -€20,975 | -59.4% |
| Trade debts | 44 | €10,626 | €7,571 | -€3,055 | -28.7% |
| Suppliers | 440/4 | €10,626 | €7,571 | -€3,055 | -28.7% |
| Taxes, remuneration and social security | 45 | €36,260 | €44,192 | +€7,931 | +21.9% |
| Taxes | 450/3 | €36,260 | €44,192 | +€7,931 | +21.9% |
| Other amounts payable | 47/48 | €977 | €10,274 | +€9,297 | +951.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,532 | €5,151 | +€1,619 | +45.8% |
| Other operating charges | 640/8 | €2,193 | €9,949 | +€7,756 | +353.6% |
| Gross operating margin | 9900 | €21,339 | €42,190 | +€20,851 | +97.7% |
| Operating profit (loss) | 9901 | €15,614 | €27,091 | +€11,477 | +73.5% |
| Financial income | 75/76B | €351,427 | €118,090 | -€233,337 | -66.4% |
| Recurring financial income | 75 | €70,944 | €118,090 | +€47,146 | +66.5% |
| Non-recurring financial income | 76B | €280,483 | - | -€280,483 | |
| Financial charges | 65/66B | €11,320 | €6,244 | -€5,075 | -44.8% |
| Recurring financial charges | 65 | €11,320 | €6,244 | -€5,075 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €355,721 | €138,937 | -€216,785 | -60.9% |
| Income taxes | 67/77 | €36,185 | €20,105 | -€16,080 | -44.4% |
| Profit (loss) for the period | 9904 | €319,537 | €118,832 | -€200,705 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €319,537 | €118,832 | -€200,705 | -62.8% |
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 5 October 2026 via checked.be.