Dumont JF Elec: what changed
Dumont JF Elec
Largest movements
- Cash -€27,041
down €27,041 (-88.3%), from €30,623 to €3,582
mainly Net result for the year (-€32,585) and Other debts (-€5,070)
- Tangible fixed assets -€20,584
down €20,584 (-79.1%), from €26,013 to €5,429
of which Leasing and similar rights: -€13,605
- Receivables within one year -€6,682
down €6,682 (-25.9%), from €25,802 to €19,120
of which Trade receivables: -€10,267
- Stocks and contracts +€2,445
new in 2025: €2,445
- Deferred charges and accrued income +€1,565
up €1,565 (+881%), from €178 to €1,743
- Reserves -€33,000
down €33,000 (-82.5%), from €40,000 to €7,000
- Other debts -€5,070
down €5,070 (-87.6%), from €5,785 to €715
- Current portion of long-term debt -€4,678
down €4,678 (-75.7%), from €6,178 to €1,500
- Trade debts -€4,490
down €4,490 (-30.9%), from €14,545 to €10,055
- Tax, wage and social debts -€2,582
down €2,582 (-51.8%), from €4,986 to €2,404
of which Remuneration and social security: -€2,430
- Gross operating margin -€50,357
down €50,357, from €31,777 to -€18,580
- Taxes -€4,898
down €4,898 (-95.0%), from €5,157 to €258
- Staff costs +€1,409
up €1,409 (+49.9%), from €2,824 to €4,233
- Depreciation -€1,157
down €1,157 (-13.9%), from €8,319 to €7,162
- Financial charges +€460
up €460 (+70.1%), from €655 to €1,115
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 | €82,676 | €33,846 | -€48,830 | -59.1% |
| Fixed assets | 21/28 | €26,073 | €6,955 | -€19,117 | -73.3% |
| Intangible fixed assets | 21 | - | €1,466 | +€1,466 | |
| Tangible fixed assets | 22/27 | €26,013 | €5,429 | -€20,584 | -79.1% |
| Furniture and vehicles | 24 | €12,408 | €5,429 | -€6,979 | -56.2% |
| Leasing and similar rights | 25 | €13,605 | - | -€13,605 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €56,603 | €26,890 | -€29,713 | -52.5% |
| Stocks and contracts in progress | 3 | - | €2,445 | +€2,445 | |
| Stocks | 30/36 | - | €2,445 | +€2,445 | |
| Amounts receivable within one year | 40/41 | €25,802 | €19,120 | -€6,682 | -25.9% |
| Trade receivables | 40 | €19,542 | €9,275 | -€10,267 | -52.5% |
| Other amounts receivable | 41 | €6,260 | €9,845 | +€3,585 | +57.3% |
| Cash at bank and in hand | 54/58 | €30,623 | €3,582 | -€27,041 | -88.3% |
| Deferred charges and accrued income | 490/1 | €178 | €1,743 | +€1,565 | +881% |
| Total equity and liabilities | 10/49 | €82,676 | €33,846 | -€48,830 | -59.1% |
| Equity | 10/15 | €42,756 | €10,172 | -€32,585 | -76.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,000 | €7,000 | -€33,000 | -82.5% |
| Distributable reserves | 133 | €40,000 | €7,000 | -€33,000 | -82.5% |
| Profit (loss) carried forward | 14 | €256 | €672 | +€415 | +162% |
| Amounts payable | 17/49 | €39,919 | €23,674 | -€16,246 | -40.7% |
| Amounts payable after more than one year | 17 | €8,426 | €9,000 | +€574 | +6.8% |
| Financial debts | 170/4 | €8,426 | - | -€8,426 | |
| Other amounts payable | 178/9 | - | €9,000 | +€9,000 | |
| Amounts payable within one year | 42/48 | €31,493 | €14,674 | -€16,819 | -53.4% |
| Current portion of amounts payable after more than one year | 42 | €6,178 | €1,500 | -€4,678 | -75.7% |
| Trade debts | 44 | €14,545 | €10,055 | -€4,490 | -30.9% |
| Suppliers | 440/4 | €14,545 | €10,055 | -€4,490 | -30.9% |
| Taxes, remuneration and social security | 45 | €4,986 | €2,404 | -€2,582 | -51.8% |
| Taxes | 450/3 | €2,557 | €2,404 | -€152 | -6.0% |
| Remuneration and social security | 454/9 | €2,430 | €0 | -€2,430 | -100% |
| Other amounts payable | 47/48 | €5,785 | €715 | -€5,070 | -87.6% |
| Remuneration, social security and pensions | 62 | €2,824 | €4,233 | +€1,409 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,319 | €7,162 | -€1,157 | -13.9% |
| Other operating charges | 640/8 | €1,254 | €1,322 | +€68 | +5.4% |
| Gross operating margin | 9900 | €31,777 | -€18,580 | -€50,357 | |
| Operating profit (loss) | 9901 | €19,379 | -€31,298 | -€50,677 | |
| Financial income | 75/76B | €31 | €86 | +€55 | +179% |
| Recurring financial income | 75 | €31 | €86 | +€55 | +179% |
| Financial charges | 65/66B | €655 | €1,115 | +€460 | +70.1% |
| Recurring financial charges | 65 | €655 | €1,115 | +€460 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €18,755 | -€32,327 | -€51,082 | |
| Income taxes | 67/77 | €5,157 | €258 | -€4,898 | -95.0% |
| Profit (loss) for the period | 9904 | €13,598 | -€32,585 | -€46,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,598 | -€32,585 | -€46,183 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.