DUMONT C&O: 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 C&O
Largest movements
- Tangible fixed assets +€319,693
up €319,693 (+12.0%), from €2.7m to €3.0m
of which Land and buildings: +€299,146
- Receivables within one year -€313,563
down €313,563 (-58.5%), from €536,411 to €222,848
of which Other amounts receivable: -€326,518
- Cash -€124,269
down €124,269 (-40.1%), from €309,535 to €185,267
mainly Investment in fixed assets (net) (-€487,815) and Debts after one year (-€157,163)
- Debts after one year -€157,163
down €157,163 (-7.0%), from €2.2m to €2.1m
- Trade debts -€79,780
down €79,780 (-53.6%), from €148,864 to €69,084
- Tax, wage and social debts +€79,464
up €79,464 (+44.9%), from €176,849 to €256,313
of which Taxes: +€54,827
- Reserves -€50,000
down €50,000 (-13.3%), from €375,984 to €325,984
of which Distributable reserves: -€50,000
- Current portion of long-term debt +€39,695
up €39,695 (+15.3%), from €259,510 to €299,205
- Depreciation +€49,152
up €49,152 (+41.3%), from €118,969 to €168,122
- Financial charges +€28,644
up €28,644 (+48.2%), from €59,379 to €88,023
- Gross operating margin +€20,717
up €20,717 (+3.5%), from €590,929 to €611,646
- Taxes -€18,434
down €18,434 (-98.5%), from €18,716 to €282
- Staff costs +€12,951
up €12,951 (+3.7%), from €352,235 to €365,186
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 | €3,601,852 | €3,450,160 | -€151,693 | -4.2% |
| Fixed assets | 21/28 | €2,660,522 | €2,980,215 | +€319,693 | +12.0% |
| Tangible fixed assets | 22/27 | €2,660,280 | €2,979,973 | +€319,693 | +12.0% |
| Land and buildings | 22 | €2,370,840 | €2,669,987 | +€299,146 | +12.6% |
| Plant, machinery and equipment | 23 | €277,166 | €262,900 | -€14,266 | -5.1% |
| Furniture and vehicles | 24 | €11,886 | €47,087 | +€35,201 | +296% |
| Leasing and similar rights | 25 | €388 | €0 | -€388 | -100% |
| Financial fixed assets | 28 | €242 | €242 | = | 0.0% |
| Current assets | 29/58 | €941,330 | €469,945 | -€471,386 | -50.1% |
| Amounts receivable after more than one year | 29 | €24,920 | €0 | -€24,920 | -100% |
| Trade receivables | 290 | €24,920 | €0 | -€24,920 | -100% |
| Stocks and contracts in progress | 3 | €51,795 | €47,532 | -€4,262 | -8.2% |
| Stocks | 30/36 | €51,795 | €47,532 | -€4,262 | -8.2% |
| Amounts receivable within one year | 40/41 | €536,411 | €222,848 | -€313,563 | -58.5% |
| Trade receivables | 40 | €5,061 | €18,016 | +€12,955 | +256% |
| Other amounts receivable | 41 | €531,350 | €204,832 | -€326,518 | -61.5% |
| Cash at bank and in hand | 54/58 | €309,535 | €185,267 | -€124,269 | -40.1% |
| Deferred charges and accrued income | 490/1 | €18,669 | €14,298 | -€4,371 | -23.4% |
| Total equity and liabilities | 10/49 | €3,601,852 | €3,450,160 | -€151,693 | -4.2% |
| Equity | 10/15 | €742,425 | €680,489 | -€61,936 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €375,984 | €325,984 | -€50,000 | -13.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €374,124 | €324,124 | -€50,000 | -13.4% |
| Profit (loss) carried forward | 14 | €344,766 | €333,204 | -€11,562 | -3.4% |
| Investment grants | 15 | €3,075 | €2,701 | -€374 | -12.2% |
| Amounts payable | 17/49 | €2,859,427 | €2,769,671 | -€89,756 | -3.1% |
| Amounts payable after more than one year | 17 | €2,244,486 | €2,087,323 | -€157,163 | -7.0% |
| Financial debts | 170/4 | €2,244,486 | €2,087,323 | -€157,163 | -7.0% |
| Amounts payable within one year | 42/48 | €614,941 | €674,602 | +€59,661 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €259,510 | €299,205 | +€39,695 | +15.3% |
| Trade debts | 44 | €148,864 | €69,084 | -€79,780 | -53.6% |
| Suppliers | 440/4 | €148,864 | €69,084 | -€79,780 | -53.6% |
| Taxes, remuneration and social security | 45 | €176,849 | €256,313 | +€79,464 | +44.9% |
| Taxes | 450/3 | €153,342 | €208,169 | +€54,827 | +35.8% |
| Remuneration and social security | 454/9 | €23,507 | €48,144 | +€24,637 | +105% |
| Other amounts payable | 47/48 | €29,718 | €50,000 | +€20,282 | +68.2% |
| Accrued charges and deferred income | 492/3 | - | €7,746 | +€7,746 | |
| Remuneration, social security and pensions | 62 | €352,235 | €365,186 | +€12,951 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,969 | €168,122 | +€49,152 | +41.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €11,146 | €19,605 | +€8,459 | +75.9% |
| Non-recurring operating charges | 66A | €7,200 | €0 | -€7,200 | -100% |
| Gross operating margin | 9900 | €590,929 | €611,646 | +€20,717 | +3.5% |
| Operating profit (loss) | 9901 | €101,378 | €58,733 | -€42,645 | -42.1% |
| Financial income | 75/76B | €5,828 | €18,010 | +€12,182 | +209% |
| Recurring financial income | 75 | €5,828 | €18,010 | +€12,182 | +209% |
| Financial charges | 65/66B | €59,379 | €88,023 | +€28,644 | +48.2% |
| Recurring financial charges | 65 | €59,379 | €88,023 | +€28,644 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €47,827 | -€11,280 | -€59,107 | |
| Income taxes | 67/77 | €18,716 | €282 | -€18,434 | -98.5% |
| Profit (loss) for the period | 9904 | €29,111 | -€11,562 | -€40,673 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,111 | -€11,562 | -€40,673 |
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 25 October 2026 via checked.be.