DUMONT: 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.
DUMONT
Largest movements
- Tangible fixed assets -€29,228
down €29,228 (-6.1%), from €476,143 to €446,916
- Cash +€5,660
up €5,660 (+178%), from €3,183 to €8,843
mainly Depreciation (+€29,228) and Other debts (+€6,759)
- Debts after one year -€32,455
down €32,455 (-8.8%), from €368,196 to €335,742
- Other debts +€6,759
up €6,759 (+31.8%), from €21,274 to €28,033
- Gross operating margin -€7,563
down €7,563 (-16.1%), from €46,946 to €39,383
- Taxes -€1,379
down €1,379 (-45.0%), from €3,062 to €1,683
- Depreciation +€512
up €512 (+1.8%), from €28,715 to €29,228
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 | €482,046 | €458,595 | -€23,451 | -4.9% |
| Fixed assets | 21/28 | €477,025 | €447,797 | -€29,228 | -6.1% |
| Tangible fixed assets | 22/27 | €476,143 | €446,916 | -€29,228 | -6.1% |
| Land and buildings | 22 | €417,466 | €403,773 | -€13,693 | -3.3% |
| Plant, machinery and equipment | 23 | €2,470 | €1,167 | -€1,303 | -52.7% |
| Furniture and vehicles | 24 | €33,465 | €23,252 | -€10,213 | -30.5% |
| Other tangible fixed assets | 26 | €22,742 | €18,723 | -€4,019 | -17.7% |
| Financial fixed assets | 28 | €881 | €881 | = | 0.0% |
| Current assets | 29/58 | €5,022 | €10,798 | +€5,776 | +115% |
| Amounts receivable within one year | 40/41 | €1,738 | €1,571 | -€167 | -9.6% |
| Other amounts receivable | 41 | €1,738 | €1,571 | -€167 | -9.6% |
| Cash at bank and in hand | 54/58 | €3,183 | €8,843 | +€5,660 | +178% |
| Deferred charges and accrued income | 490/1 | €102 | €385 | +€283 | +279% |
| Total equity and liabilities | 10/49 | €482,046 | €458,595 | -€23,451 | -4.9% |
| Equity | 10/15 | €55,234 | €58,312 | +€3,079 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,274 | €42,274 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,510 | €4,510 | = | 0.0% |
| Distributable reserves | 133 | €37,764 | €37,764 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,640 | -€2,562 | +€3,079 | +54.6% |
| Amounts payable | 17/49 | €426,813 | €400,283 | -€26,530 | -6.2% |
| Amounts payable after more than one year | 17 | €368,196 | €335,742 | -€32,455 | -8.8% |
| Financial debts | 170/4 | €368,196 | €335,742 | -€32,455 | -8.8% |
| Amounts payable within one year | 42/48 | €58,616 | €64,043 | +€5,426 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €32,902 | €33,307 | +€405 | +1.2% |
| Trade debts | 44 | €2,125 | €2,478 | +€353 | +16.6% |
| Suppliers | 440/4 | €2,125 | €2,478 | +€353 | +16.6% |
| Taxes, remuneration and social security | 45 | €2,315 | €225 | -€2,090 | -90.3% |
| Taxes | 450/3 | €115 | €225 | +€110 | +95.7% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €21,274 | €28,033 | +€6,759 | +31.8% |
| Accrued charges and deferred income | 492/3 | - | €498 | +€498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,715 | €29,228 | +€512 | +1.8% |
| Other operating charges | 640/8 | €2,368 | €2,812 | +€444 | +18.8% |
| Gross operating margin | 9900 | €46,946 | €39,383 | -€7,563 | -16.1% |
| Operating profit (loss) | 9901 | €15,863 | €7,343 | -€8,520 | -53.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,930 | €2,582 | -€348 | -11.9% |
| Recurring financial charges | 65 | €2,930 | €2,582 | -€348 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €12,934 | €4,762 | -€8,173 | -63.2% |
| Income taxes | 67/77 | €3,062 | €1,683 | -€1,379 | -45.0% |
| Profit (loss) for the period | 9904 | €9,872 | €3,079 | -€6,793 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,872 | €3,079 | -€6,793 | -68.8% |
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.