dumont & co sprl: what changed
dumont & co sprl
Largest movements
- Tangible fixed assets +€18,515
up €18,515 (+134%), from €13,782 to €32,297
of which Furniture and vehicles: +€20,202
- Cash +€11,172
up €11,172 (+32.9%), from €33,930 to €45,102
mainly Tax, wage and social debts (+€14,659) and Debts after one year (+€13,925)
- Receivables within one year -€9,499
down €9,499 (-50.5%), from €18,829 to €9,329
of which Trade receivables: -€7,773
- Stocks and contracts +€3,335
up €3,335 (+24.6%), from €13,573 to €16,908
- Tax, wage and social debts +€14,659
up €14,659 (+376%), from €3,900 to €18,559
of which Remuneration and social security: +€10,000
- Debts after one year +€13,925
up €13,925, from €0 to €13,925
- Reserves -€8,019
down €8,019 (-20.1%), from €39,860 to €31,841
- Other debts +€4,198
up €4,198 (+21.7%), from €19,348 to €23,546
- Trade debts -€2,177
down €2,177 (-58.9%), from €3,698 to €1,520
- Depreciation +€3,846
up €3,846 (+51.0%), from €7,547 to €11,393
- Gross operating margin +€2,146
up €2,146 (+11.2%), from €19,202 to €21,347
- Taxes +€1,240
up €1,240 (+120%), from €1,037 to €2,277
- Financial income +€800
up €800 (+878%), from €91 to €891
of which Non-recurring financial income: +€500
- Financial charges +€518
up €518 (+188%), from €275 to €793
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,349 | €103,882 | +€23,534 | +29.3% |
| Fixed assets | 21/28 | €13,832 | €32,347 | +€18,515 | +134% |
| Tangible fixed assets | 22/27 | €13,782 | €32,297 | +€18,515 | +134% |
| Plant, machinery and equipment | 23 | €1,195 | €481 | -€714 | -59.8% |
| Furniture and vehicles | 24 | €5,189 | €25,391 | +€20,202 | +389% |
| Other tangible fixed assets | 26 | €7,398 | €6,425 | -€972 | -13.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €66,517 | €71,535 | +€5,019 | +7.5% |
| Stocks and contracts in progress | 3 | €13,573 | €16,908 | +€3,335 | +24.6% |
| Stocks | 30/36 | €13,573 | €16,908 | +€3,335 | +24.6% |
| Amounts receivable within one year | 40/41 | €18,829 | €9,329 | -€9,499 | -50.5% |
| Trade receivables | 40 | €14,113 | €6,340 | -€7,773 | -55.1% |
| Other amounts receivable | 41 | €4,715 | €2,989 | -€1,726 | -36.6% |
| Cash at bank and in hand | 54/58 | €33,930 | €45,102 | +€11,172 | +32.9% |
| Deferred charges and accrued income | 490/1 | €185 | €196 | +€11 | +6.0% |
| Total equity and liabilities | 10/49 | €80,349 | €103,882 | +€23,534 | +29.3% |
| Equity | 10/15 | €48,443 | €40,424 | -€8,019 | -16.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,860 | €31,841 | -€8,019 | -20.1% |
| Distributable reserves | 133 | €39,860 | €31,841 | -€8,019 | -20.1% |
| Profit (loss) carried forward | 14 | €2,383 | €2,383 | = | 0.0% |
| Amounts payable | 17/49 | €31,906 | €63,459 | +€31,553 | +98.9% |
| Amounts payable after more than one year | 17 | €0 | €13,925 | +€13,925 | |
| Financial debts | 170/4 | €0 | €13,925 | +€13,925 | |
| Amounts payable within one year | 42/48 | €31,906 | €49,533 | +€17,627 | +55.2% |
| Current portion of amounts payable after more than one year | 42 | €4,960 | €5,909 | +€948 | +19.1% |
| Trade debts | 44 | €3,698 | €1,520 | -€2,177 | -58.9% |
| Suppliers | 440/4 | €3,698 | €1,520 | -€2,177 | -58.9% |
| Taxes, remuneration and social security | 45 | €3,900 | €18,559 | +€14,659 | +376% |
| Taxes | 450/3 | €2,500 | €7,159 | +€4,659 | +186% |
| Remuneration and social security | 454/9 | €1,400 | €11,400 | +€10,000 | +714% |
| Other amounts payable | 47/48 | €19,348 | €23,546 | +€4,198 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,547 | €11,393 | +€3,846 | +51.0% |
| Other operating charges | 640/8 | €748 | €795 | +€47 | +6.3% |
| Gross operating margin | 9900 | €19,202 | €21,347 | +€2,146 | +11.2% |
| Operating profit (loss) | 9901 | €10,907 | €9,160 | -€1,747 | -16.0% |
| Financial income | 75/76B | €91 | €891 | +€800 | +878% |
| Recurring financial income | 75 | €91 | €391 | +€300 | +329% |
| Non-recurring financial income | 76B | - | €500 | +€500 | |
| Financial charges | 65/66B | €275 | €793 | +€518 | +188% |
| Recurring financial charges | 65 | €275 | €793 | +€518 | +188% |
| Profit (loss) for the period before taxes | 9903 | €10,723 | €9,258 | -€1,465 | -13.7% |
| Income taxes | 67/77 | €1,037 | €2,277 | +€1,240 | +120% |
| Profit (loss) for the period | 9904 | €9,686 | €6,981 | -€2,706 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,686 | €6,981 | -€2,706 | -27.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.