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
- Tangible fixed assets +€386,615
up €386,615 (+98.1%), from €394,215 to €780,830
of which Land and buildings: +€419,484
- Deferred charges and accrued income +€29,734
up €29,734 (+1,015%), from €2,930 to €32,664
- Cash -€23,510
down €23,510 (-26.1%), from €90,208 to €66,698
mainly Investment in fixed assets (net) (-€418,173) and Deferred charges and accrued income (-€29,734)
- Receivables within one year -€10,000
down €10,000 (-48.4%), from €20,643 to €10,643
of which Trade receivables: -€6,264
- Revaluation surpluses +€434,210
new in 2025: €434,210
- Profit (loss) carried forward -€28,252
new in 2025: -€28,252
- Debts after one year -€14,684
down €14,684 (-74.2%), from €19,800 to €5,116
- Current portion of long-term debt -€14,308
down €14,308 (-64.8%), from €22,093 to €7,785
- Tax, wage and social debts -€11,682
down €11,682 (-26.9%), from €43,373 to €31,691
of which Taxes: -€9,497
- Gross operating margin -€58,182
down €58,182 (-20.9%), from €277,879 to €219,697
- Depreciation -€18,806
down €18,806 (-37.3%), from €50,364 to €31,558
- Staff costs -€16,589
down €16,589 (-7.6%), from €217,478 to €200,889
- Financial charges +€3,139
up €3,139 (+48.6%), from €6,462 to €9,601
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.
Derived cash bridge
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 | €530,641 | €914,054 | +€383,413 | +72.3% |
| Fixed assets | 21/28 | €395,231 | €781,846 | +€386,615 | +97.8% |
| Tangible fixed assets | 22/27 | €394,215 | €780,830 | +€386,615 | +98.1% |
| Land and buildings | 22 | €330,626 | €750,109 | +€419,484 | +127% |
| Plant, machinery and equipment | 23 | €41,311 | €29,239 | -€12,071 | -29.2% |
| Furniture and vehicles | 24 | €21,673 | €1,482 | -€20,192 | -93.2% |
| Leasing and similar rights | 25 | €606 | - | -€606 | |
| Financial fixed assets | 28 | €1,016 | €1,016 | = | 0.0% |
| Current assets | 29/58 | €135,410 | €132,208 | -€3,202 | -2.4% |
| Stocks and contracts in progress | 3 | €21,629 | €22,203 | +€574 | +2.7% |
| Stocks | 30/36 | €21,629 | €22,203 | +€574 | +2.7% |
| Amounts receivable within one year | 40/41 | €20,643 | €10,643 | -€10,000 | -48.4% |
| Trade receivables | 40 | €11,212 | €4,947 | -€6,264 | -55.9% |
| Other amounts receivable | 41 | €9,431 | €5,696 | -€3,736 | -39.6% |
| Cash at bank and in hand | 54/58 | €90,208 | €66,698 | -€23,510 | -26.1% |
| Deferred charges and accrued income | 490/1 | €2,930 | €32,664 | +€29,734 | +1,015% |
| Total equity and liabilities | 10/49 | €530,641 | €914,054 | +€383,413 | +72.3% |
| Equity | 10/15 | €398,898 | €804,857 | +€405,958 | +102% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €434,210 | +€434,210 | |
| Reserves | 13 | €380,298 | €380,298 | = | 0.0% |
| Tax-exempt reserves | 132 | €79,794 | €79,794 | = | 0.0% |
| Distributable reserves | 133 | €300,504 | €300,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€28,252 | -€28,252 | |
| Amounts payable | 17/49 | €131,742 | €109,197 | -€22,545 | -17.1% |
| Amounts payable after more than one year | 17 | €19,800 | €5,116 | -€14,684 | -74.2% |
| Financial debts | 170/4 | €19,800 | €5,116 | -€14,684 | -74.2% |
| Amounts payable within one year | 42/48 | €111,942 | €104,081 | -€7,861 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €22,093 | €7,785 | -€14,308 | -64.8% |
| Financial debts | 43 | €2,552 | €6,090 | +€3,539 | +139% |
| Credit institutions | 430/8 | €2,552 | €6,090 | +€3,539 | +139% |
| Trade debts | 44 | €42,313 | €49,798 | +€7,485 | +17.7% |
| Suppliers | 440/4 | €42,313 | €49,798 | +€7,485 | +17.7% |
| Advances received on contracts in progress | 46 | - | €6,670 | +€6,670 | |
| Taxes, remuneration and social security | 45 | €43,373 | €31,691 | -€11,682 | -26.9% |
| Taxes | 450/3 | €18,583 | €9,085 | -€9,497 | -51.1% |
| Remuneration and social security | 454/9 | €24,790 | €22,605 | -€2,185 | -8.8% |
| Other amounts payable | 47/48 | €1,611 | €2,047 | +€435 | +27.0% |
| Remuneration, social security and pensions | 62 | €217,478 | €200,889 | -€16,589 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,364 | €31,558 | -€18,806 | -37.3% |
| Other operating charges | 640/8 | €5,634 | €6,003 | +€369 | +6.5% |
| Gross operating margin | 9900 | €277,879 | €219,697 | -€58,182 | -20.9% |
| Operating profit (loss) | 9901 | €4,403 | -€18,753 | -€23,155 | |
| Financial income | 75/76B | €236 | €330 | +€94 | +39.7% |
| Recurring financial income | 75 | €236 | €330 | +€94 | +39.7% |
| Financial charges | 65/66B | €6,462 | €9,601 | +€3,139 | +48.6% |
| Recurring financial charges | 65 | €6,462 | €9,601 | +€3,139 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,823 | -€28,025 | -€26,201 | -1,437% |
| Income taxes | 67/77 | €2,392 | €227 | -€2,165 | -90.5% |
| Profit (loss) for the period | 9904 | -€4,215 | -€28,252 | -€24,036 | -570% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,215 | -€28,252 | -€24,036 | -570% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.