DUMONT BERNARD: 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 BERNARD
Largest movements
- Receivables within one year -€36,479
down €36,479 (-68.4%), from €53,354 to €16,874
of which Trade receivables: -€37,580
- Tangible fixed assets -€23,127
down €23,127 (-5.3%), from €440,355 to €417,228
of which Land and buildings: -€22,095
- Cash -€10,321
down €10,321 (-9.3%), from €111,557 to €101,236
mainly Net result for the year (-€62,382) and Provisions (-€3,755)
- Reserves -€62,382
down €62,382 (-11.7%), from €532,663 to €470,281
of which Distributable reserves: -€55,089
- Write-downs +€32,394
new in 2025: €32,394
- Gross operating margin -€18,653
down €18,653 (-81.0%), from €23,028 to €4,375
- Depreciation -€894
down €894 (-3.7%), from €24,022 to €23,127
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 | €606,284 | €536,375 | -€69,909 | -11.5% |
| Fixed assets | 21/28 | €440,355 | €417,228 | -€23,127 | -5.3% |
| Tangible fixed assets | 22/27 | €440,355 | €417,228 | -€23,127 | -5.3% |
| Land and buildings | 22 | €437,752 | €415,657 | -€22,095 | -5.0% |
| Plant, machinery and equipment | 23 | €2,260 | €1,546 | -€714 | -31.6% |
| Furniture and vehicles | 24 | €343 | €25 | -€318 | -92.8% |
| Current assets | 29/58 | €165,929 | €119,147 | -€46,782 | -28.2% |
| Amounts receivable within one year | 40/41 | €53,354 | €16,874 | -€36,479 | -68.4% |
| Trade receivables | 40 | €38,826 | €1,247 | -€37,580 | -96.8% |
| Other amounts receivable | 41 | €14,527 | €15,628 | +€1,100 | +7.6% |
| Cash at bank and in hand | 54/58 | €111,557 | €101,236 | -€10,321 | -9.3% |
| Deferred charges and accrued income | 490/1 | €1,018 | €1,037 | +€19 | +1.8% |
| Total equity and liabilities | 10/49 | €606,284 | €536,375 | -€69,909 | -11.5% |
| Equity | 10/15 | €538,863 | €476,481 | -€62,382 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €532,663 | €470,281 | -€62,382 | -11.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €146,299 | €139,006 | -€7,293 | -5.0% |
| Distributable reserves | 133 | €384,504 | €329,416 | -€55,089 | -14.3% |
| Provisions and deferred taxes | 16 | €63,650 | €59,894 | -€3,755 | -5.9% |
| Deferred taxes | 168 | €63,650 | €59,894 | -€3,755 | -5.9% |
| Amounts payable | 17/49 | €3,772 | - | -€3,772 | |
| Amounts payable after more than one year | 17 | €3,000 | - | -€3,000 | |
| Other amounts payable | 178/9 | €3,000 | - | -€3,000 | |
| Accrued charges and deferred income | 492/3 | €772 | - | -€772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,022 | €23,127 | -€894 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,394 | +€32,394 | |
| Other operating charges | 640/8 | €3,749 | €3,867 | +€118 | +3.1% |
| Non-recurring operating charges | 66A | - | €11,762 | +€11,762 | |
| Gross operating margin | 9900 | €23,028 | €4,375 | -€18,653 | -81.0% |
| Operating profit (loss) | 9901 | -€4,743 | -€66,776 | -€62,033 | -1,308% |
| Financial income | 75/76B | €840 | €784 | -€55 | -6.6% |
| Recurring financial income | 75 | €840 | €784 | -€55 | -6.6% |
| Financial charges | 65/66B | €45 | €146 | +€101 | +224% |
| Recurring financial charges | 65 | €45 | €146 | +€101 | +224% |
| Profit (loss) for the period before taxes | 9903 | -€3,948 | -€66,137 | -€62,189 | -1,575% |
| Transfer from deferred taxes | 780 | €3,755 | €3,755 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€193 | -€62,382 | -€62,189 | -32,219% |
| Transfer from tax-exempt reserves | 789 | €7,293 | €7,293 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,100 | -€55,089 | -€62,189 |
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 19 October 2026 via checked.be.