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
- Cash -€70,372
down €70,372 (-28.1%), from €250,284 to €179,912
mainly Net result for the year (-€75,520) and Debts after one year (-€30,471)
- Tangible fixed assets -€15,651
down €15,651 (-53.0%), from €29,528 to €13,877
of which Furniture and vehicles: -€14,699
- Stocks and contracts -€15,458
down €15,458 (-82.8%), from €18,660 to €3,202
- Receivables within one year -€10,290
down €10,290 (-45.8%), from €22,485 to €12,195
of which Trade receivables: -€9,394
- Deferred charges and accrued income +€4,081
new in 2025: €4,081
- Profit (loss) carried forward -€75,520
down €75,520 (-13323.5%), from -€567 to -€76,087
- Debts after one year -€30,471
down €30,471 (-76.5%), from €39,832 to €9,361
- Other debts +€7,258
up €7,258 (+12.6%), from €57,673 to €64,932
- Current portion of long-term debt -€4,568
down €4,568 (-13.0%), from €35,039 to €30,471
- Tax, wage and social debts -€4,112
down €4,112 (-46.1%), from €8,920 to €4,808
- Gross operating margin -€980,231
down €980,231, from €924,450 to -€55,781
- Taxes -€209,142
down €209,142 (-99.6%), from €210,000 to €858
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 | €321,736 | €213,705 | -€108,031 | -33.6% |
| Fixed assets | 21/28 | €30,307 | €14,315 | -€15,992 | -52.8% |
| Intangible fixed assets | 21 | €779 | €438 | -€341 | -43.7% |
| Tangible fixed assets | 22/27 | €29,528 | €13,877 | -€15,651 | -53.0% |
| Plant, machinery and equipment | 23 | €4,672 | €3,720 | -€952 | -20.4% |
| Furniture and vehicles | 24 | €24,856 | €10,157 | -€14,699 | -59.1% |
| Current assets | 29/58 | €291,429 | €199,390 | -€92,039 | -31.6% |
| Stocks and contracts in progress | 3 | €18,660 | €3,202 | -€15,458 | -82.8% |
| Stocks | 30/36 | €18,660 | €3,202 | -€15,458 | -82.8% |
| Amounts receivable within one year | 40/41 | €22,485 | €12,195 | -€10,290 | -45.8% |
| Trade receivables | 40 | €16,589 | €7,195 | -€9,394 | -56.6% |
| Other amounts receivable | 41 | €5,896 | €5,000 | -€896 | -15.2% |
| Cash at bank and in hand | 54/58 | €250,284 | €179,912 | -€70,372 | -28.1% |
| Deferred charges and accrued income | 490/1 | - | €4,081 | +€4,081 | |
| Total equity and liabilities | 10/49 | €321,736 | €213,705 | -€108,031 | -33.6% |
| Equity | 10/15 | €161,752 | €86,232 | -€75,520 | -46.7% |
| Contributions | 10/11 | €147,318 | €147,318 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€567 | -€76,087 | -€75,520 | -13323.5% |
| Amounts payable | 17/49 | €159,984 | €127,474 | -€32,511 | -20.3% |
| Amounts payable after more than one year | 17 | €39,832 | €9,361 | -€30,471 | -76.5% |
| Financial debts | 170/4 | €39,832 | €9,361 | -€30,471 | -76.5% |
| Amounts payable within one year | 42/48 | €120,152 | €118,113 | -€2,039 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €35,039 | €30,471 | -€4,568 | -13.0% |
| Trade debts | 44 | €18,520 | €17,902 | -€618 | -3.3% |
| Suppliers | 440/4 | €18,520 | €17,902 | -€618 | -3.3% |
| Taxes, remuneration and social security | 45 | €8,920 | €4,808 | -€4,112 | -46.1% |
| Taxes | 450/3 | €8,920 | €4,808 | -€4,112 | -46.1% |
| Other amounts payable | 47/48 | €57,673 | €64,932 | +€7,258 | +12.6% |
| Non-recurring operating income | 76A | €1,014,606 | - | -€1.0m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,860 | €15,992 | -€868 | -5.1% |
| Other operating charges | 640/8 | €1,686 | €504 | -€1,181 | -70.1% |
| Gross operating margin | 9900 | €924,450 | -€55,781 | -€980,231 | |
| Operating profit (loss) | 9901 | €905,905 | -€72,278 | -€978,182 | |
| Financial income | 75/76B | €1,004 | €127 | -€877 | -87.3% |
| Recurring financial income | 75 | €1,004 | €127 | -€877 | -87.3% |
| Financial charges | 65/66B | €3,575 | €2,511 | -€1,064 | -29.8% |
| Recurring financial charges | 65 | €3,575 | €2,511 | -€1,064 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €903,334 | -€74,662 | -€977,995 | |
| Income taxes | 67/77 | €210,000 | €858 | -€209,142 | -99.6% |
| Profit (loss) for the period | 9904 | €693,334 | -€75,520 | -€768,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €693,334 | -€75,520 | -€768,854 |
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 12 October 2026 via checked.be.