Dumon Daniel: 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 Daniel
Largest movements
- Cash +€21,241
up €21,241 (+270%), from €7,853 to €29,094
mainly Net result for the year (+€30,691) and Depreciation (+€757)
- Receivables within one year +€7,126
up €7,126 (+928%), from €768 to €7,893
of which Trade receivables: +€7,408
- Deferred charges and accrued income +€1,326
up €1,326 (+60.4%), from €2,195 to €3,521
- Tangible fixed assets -€757
down €757 (-50.1%), from €1,513 to €756
- Profit (loss) carried forward +€30,691
up €30,691, from -€8,732 to €21,959
- Tax, wage and social debts -€1,385
down €1,385 (-37.2%), from €3,728 to €2,343
of which Taxes: -€2,114
- Trade debts -€881
down €881 (-12.7%), from €6,930 to €6,049
- Other debts +€447
up €447 (+152%), from €294 to €741
- Gross operating margin +€59,458
up €59,458 (+702%), from €8,465 to €67,923
- Staff costs +€7,627
up €7,627 (+27.6%), from €27,592 to €35,218
- Taxes +€927
new in 2025: €927
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 | €12,917 | €41,789 | +€28,872 | +224% |
| Fixed assets | 21/28 | €1,513 | €820 | -€693 | -45.8% |
| Tangible fixed assets | 22/27 | €1,513 | €756 | -€757 | -50.1% |
| Furniture and vehicles | 24 | €1,513 | €756 | -€757 | -50.1% |
| Financial fixed assets | 28 | - | €64 | +€64 | |
| Current assets | 29/58 | €11,404 | €40,969 | +€29,565 | +259% |
| Stocks and contracts in progress | 3 | €588 | €461 | -€127 | -21.6% |
| Stocks | 30/36 | €588 | €461 | -€127 | -21.6% |
| Amounts receivable within one year | 40/41 | €768 | €7,893 | +€7,126 | +928% |
| Trade receivables | 40 | €163 | €7,571 | +€7,408 | +4,556% |
| Other amounts receivable | 41 | €605 | €323 | -€282 | -46.7% |
| Cash at bank and in hand | 54/58 | €7,853 | €29,094 | +€21,241 | +270% |
| Deferred charges and accrued income | 490/1 | €2,195 | €3,521 | +€1,326 | +60.4% |
| Total equity and liabilities | 10/49 | €12,917 | €41,789 | +€28,872 | +224% |
| Equity | 10/15 | -€675 | €30,016 | +€30,691 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Contributions outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,732 | €21,959 | +€30,691 | |
| Amounts payable | 17/49 | €13,592 | €11,773 | -€1,819 | -13.4% |
| Amounts payable within one year | 42/48 | €10,952 | €9,133 | -€1,819 | -16.6% |
| Trade debts | 44 | €6,930 | €6,049 | -€881 | -12.7% |
| Suppliers | 440/4 | €6,930 | €6,049 | -€881 | -12.7% |
| Taxes, remuneration and social security | 45 | €3,728 | €2,343 | -€1,385 | -37.2% |
| Taxes | 450/3 | €3,041 | €927 | -€2,114 | -69.5% |
| Remuneration and social security | 454/9 | €687 | €1,416 | +€729 | +106% |
| Other amounts payable | 47/48 | €294 | €741 | +€447 | +152% |
| Accrued charges and deferred income | 492/3 | €2,640 | €2,640 | = | 0.0% |
| Non-recurring operating income | 76A | €244 | €476 | +€232 | +95.1% |
| Remuneration, social security and pensions | 62 | €27,592 | €35,218 | +€7,627 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,066 | €757 | -€309 | -29.0% |
| Other operating charges | 640/8 | €723 | €44 | -€679 | -93.9% |
| Non-recurring operating charges | 66A | €1 | €0 | -€1 | -78.9% |
| Gross operating margin | 9900 | €8,465 | €67,923 | +€59,458 | +702% |
| Operating profit (loss) | 9901 | -€20,917 | €31,903 | +€52,820 | |
| Financial income | 75/76B | - | €314 | +€314 | |
| Recurring financial income | 75 | - | €314 | +€314 | |
| Financial charges | 65/66B | €192 | €599 | +€407 | +212% |
| Recurring financial charges | 65 | €192 | €599 | +€407 | +212% |
| Profit (loss) for the period before taxes | 9903 | -€21,109 | €31,618 | +€52,727 | |
| Income taxes | 67/77 | - | €927 | +€927 | |
| Profit (loss) for the period | 9904 | -€21,109 | €30,691 | +€51,800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,109 | €30,691 | +€51,800 |
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 13 October 2026 via checked.be.