DUMONT: 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.
DUMONT
Largest movements
- Cash +€17,985
up €17,985 (+66.9%), from €26,877 to €44,862
mainly Net result for the year (+€9,904) and Depreciation (+€6,575)
- Tangible fixed assets -€6,575
down €6,575 (-5.3%), from €124,356 to €117,781
- Receivables within one year -€2,159
down €2,159 (-24.8%), from €8,701 to €6,542
- Reserves +€9,904
up €9,904 (+8.0%), from €123,128 to €133,032
- Gross operating margin -€2,514
down €2,514 (-11.5%), from €21,786 to €19,272
- Taxes -€233
down €233 (-19.1%), from €1,224 to €990
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 | €160,279 | €169,185 | +€8,906 | +5.6% |
| Fixed assets | 21/28 | €124,356 | €117,781 | -€6,575 | -5.3% |
| Tangible fixed assets | 22/27 | €124,356 | €117,781 | -€6,575 | -5.3% |
| Land and buildings | 22 | €124,356 | €117,781 | -€6,575 | -5.3% |
| Current assets | 29/58 | €35,922 | €51,403 | +€15,481 | +43.1% |
| Amounts receivable within one year | 40/41 | €8,701 | €6,542 | -€2,159 | -24.8% |
| Trade receivables | 40 | €8,701 | €6,542 | -€2,159 | -24.8% |
| Cash at bank and in hand | 54/58 | €26,877 | €44,862 | +€17,985 | +66.9% |
| Deferred charges and accrued income | 490/1 | €344 | €0 | -€344 | -100.0% |
| Total equity and liabilities | 10/49 | €160,279 | €169,185 | +€8,906 | +5.6% |
| Equity | 10/15 | €141,728 | €151,632 | +€9,904 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,128 | €133,032 | +€9,904 | +8.0% |
| Distributable reserves | 133 | €123,128 | €133,032 | +€9,904 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €18,551 | €17,552 | -€998 | -5.4% |
| Amounts payable within one year | 42/48 | €18,551 | €17,552 | -€998 | -5.4% |
| Trade debts | 44 | €765 | €0 | -€765 | -100.0% |
| Suppliers | 440/4 | €765 | €0 | -€765 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,224 | €990 | -€233 | -19.1% |
| Taxes | 450/3 | €1,224 | €990 | -€233 | -19.1% |
| Other amounts payable | 47/48 | €16,562 | €16,562 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,575 | €6,575 | = | 0.0% |
| Other operating charges | 640/8 | €1,706 | €1,758 | +€52 | +3.0% |
| Gross operating margin | 9900 | €21,786 | €19,272 | -€2,514 | -11.5% |
| Operating profit (loss) | 9901 | €13,505 | €10,939 | -€2,566 | -19.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €13,462 | €10,894 | -€2,568 | -19.1% |
| Income taxes | 67/77 | €1,224 | €990 | -€233 | -19.1% |
| Profit (loss) for the period | 9904 | €12,238 | €9,904 | -€2,334 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,238 | €9,904 | -€2,334 | -19.1% |
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 1 October 2026 via checked.be.