DUMONT & CO: 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 & CO
Largest movements
- Financial fixed assets +€41,500
up €41,500 (+1888.1%), from €2,198 to €43,698
- Tangible fixed assets -€13,574
down €13,574 (-27.0%), from €50,215 to €36,641
of which Leasing and similar rights: -€9,450
- Receivables within one year -€8,591
down €8,591 (-8.3%), from €103,825 to €95,234
of which Trade receivables: -€5,067
- Cash -€3,402
down €3,402 (-93.1%), from €3,656 to €254
mainly Investment in fixed assets (net) (-€41,501) and Tax, wage and social debts (-€11,168)
- Profit (loss) carried forward +€21,192
up €21,192 (+63.8%), from €33,242 to €54,434
- Debts after one year +€12,048
up €12,048 (+43.0%), from €27,993 to €40,041
- Tax, wage and social debts -€11,168
down €11,168 (-95.1%), from €11,742 to €574
of which Remuneration and social security: -€9,689
- Current portion of long-term debt +€9,460
up €9,460 (+193.3%), from €4,894 to €14,354
- Short-term financial debts -€9,300
down €9,300 (-18.6%), from €50,000 to €40,700
- Staff costs -€40,828
down €40,828 (-84.7%), from €48,183 to €7,355
- Taxes +€5,115
up €5,115 (+111.3%), from €4,597 to €9,712
- Depreciation +€4,764
up €4,764 (+54.1%), from €8,811 to €13,575
- Gross operating margin -€2,990
down €2,990 (-3.7%), from €80,403 to €77,413
- Financial charges +€1,232
up €1,232 (+15.6%), from €7,888 to €9,120
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 | €159,894 | €175,827 | +€15,933 | +10.0% |
| Fixed assets | 21/28 | €52,413 | €80,339 | +€27,926 | +53.3% |
| Tangible fixed assets | 22/27 | €50,215 | €36,641 | -€13,574 | -27.0% |
| Furniture and vehicles | 24 | €7,651 | €3,527 | -€4,124 | -53.9% |
| Leasing and similar rights | 25 | €42,564 | €33,114 | -€9,450 | -22.2% |
| Financial fixed assets | 28 | €2,198 | €43,698 | +€41,500 | +1888.1% |
| Current assets | 29/58 | €107,481 | €95,488 | -€11,993 | -11.2% |
| Amounts receivable within one year | 40/41 | €103,825 | €95,234 | -€8,591 | -8.3% |
| Trade receivables | 40 | €71,352 | €66,285 | -€5,067 | -7.1% |
| Other amounts receivable | 41 | €32,473 | €28,949 | -€3,524 | -10.9% |
| Cash at bank and in hand | 54/58 | €3,656 | €254 | -€3,402 | -93.1% |
| Total equity and liabilities | 10/49 | €159,894 | €175,827 | +€15,933 | +10.0% |
| Equity | 10/15 | €53,378 | €74,570 | +€21,192 | +39.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,536 | €1,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,536 | €1,536 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,536 | €1,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,242 | €54,434 | +€21,192 | +63.8% |
| Amounts payable | 17/49 | €106,516 | €101,257 | -€5,259 | -4.9% |
| Amounts payable after more than one year | 17 | €27,993 | €40,041 | +€12,048 | +43.0% |
| Financial debts | 170/4 | €27,993 | €40,041 | +€12,048 | +43.0% |
| Amounts payable within one year | 42/48 | €75,496 | €59,216 | -€16,280 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €4,894 | €14,354 | +€9,460 | +193.3% |
| Financial debts | 43 | €50,000 | €40,700 | -€9,300 | -18.6% |
| Credit institutions | 430/8 | €50,000 | €40,700 | -€9,300 | -18.6% |
| Trade debts | 44 | €7,235 | €3,588 | -€3,647 | -50.4% |
| Suppliers | 440/4 | €7,235 | €3,588 | -€3,647 | -50.4% |
| Taxes, remuneration and social security | 45 | €11,742 | €574 | -€11,168 | -95.1% |
| Taxes | 450/3 | €2,053 | €574 | -€1,479 | -72.0% |
| Remuneration and social security | 454/9 | €9,689 | - | -€9,689 | |
| Other amounts payable | 47/48 | €1,625 | - | -€1,625 | |
| Accrued charges and deferred income | 492/3 | €3,027 | €2,000 | -€1,027 | -33.9% |
| Non-recurring operating income | 76A | €19,307 | €146 | -€19,161 | -99.2% |
| Remuneration, social security and pensions | 62 | €48,183 | €7,355 | -€40,828 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,811 | €13,575 | +€4,764 | +54.1% |
| Other operating charges | 640/8 | €2,178 | €1,825 | -€353 | -16.2% |
| Non-recurring operating charges | 66A | - | €14,634 | +€14,634 | |
| Gross operating margin | 9900 | €80,403 | €77,413 | -€2,990 | -3.7% |
| Operating profit (loss) | 9901 | €21,231 | €40,024 | +€18,793 | +88.5% |
| Financial charges | 65/66B | €7,888 | €9,120 | +€1,232 | +15.6% |
| Recurring financial charges | 65 | €7,888 | €9,120 | +€1,232 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €13,343 | €30,904 | +€17,561 | +131.6% |
| Income taxes | 67/77 | €4,597 | €9,712 | +€5,115 | +111.3% |
| Profit (loss) for the period | 9904 | €8,746 | €21,192 | +€12,446 | +142.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,746 | €21,192 | +€12,446 | +142.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.