Dumont Loïc: 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 Loïc
Largest movements
- Cash +€25,171
up €25,171 (+216%), from €11,638 to €36,810
mainly Net result for the year (+€22,577) and Tax, wage and social debts (+€8,503)
- Tangible fixed assets +€10,956
up €10,956 (+163%), from €6,741 to €17,697
- Deferred charges and accrued income -€6,980
down €6,980 (-77.1%), from €9,049 to €2,068
- Profit (loss) carried forward +€22,577
up €22,577 (+163%), from €13,816 to €36,392
- Tax, wage and social debts +€8,503
up €8,503 (+137%), from €6,185 to €14,688
of which Taxes: +€6,403
- Other debts -€1,806
down €1,806 (-30.9%), from €5,850 to €4,044
- Gross operating margin +€14,585
up €14,585 (+64.9%), from €22,475 to €37,059
- Depreciation +€3,034
up €3,034 (+247%), from €1,230 to €4,263
- Taxes +€1,718
up €1,718 (+36.7%), from €4,685 to €6,403
- Staff costs +€1,128
up €1,128 (+46.4%), from €2,428 to €3,556
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 | €27,714 | €56,641 | +€28,927 | +104% |
| Fixed assets | 21/28 | €6,827 | €17,763 | +€10,936 | +160% |
| Intangible fixed assets | 21 | €86 | €66 | -€20 | -23.2% |
| Tangible fixed assets | 22/27 | €6,741 | €17,697 | +€10,956 | +163% |
| Furniture and vehicles | 24 | €6,741 | €17,697 | +€10,956 | +163% |
| Current assets | 29/58 | €20,887 | €38,878 | +€17,991 | +86.1% |
| Amounts receivable within one year | 40/41 | €200 | - | -€200 | |
| Trade receivables | 40 | €200 | - | -€200 | |
| Cash at bank and in hand | 54/58 | €11,638 | €36,810 | +€25,171 | +216% |
| Deferred charges and accrued income | 490/1 | €9,049 | €2,068 | -€6,980 | -77.1% |
| Total equity and liabilities | 10/49 | €27,714 | €56,641 | +€28,927 | +104% |
| Equity | 10/15 | €15,316 | €37,892 | +€22,577 | +147% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,816 | €36,392 | +€22,577 | +163% |
| Amounts payable | 17/49 | €12,398 | €18,749 | +€6,350 | +51.2% |
| Amounts payable within one year | 42/48 | €12,398 | €18,749 | +€6,350 | +51.2% |
| Trade debts | 44 | €364 | €17 | -€347 | -95.3% |
| Suppliers | 440/4 | €364 | €17 | -€347 | -95.3% |
| Taxes, remuneration and social security | 45 | €6,185 | €14,688 | +€8,503 | +137% |
| Taxes | 450/3 | €6,185 | €12,588 | +€6,403 | +104% |
| Remuneration and social security | 454/9 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | €5,850 | €4,044 | -€1,806 | -30.9% |
| Remuneration, social security and pensions | 62 | €2,428 | €3,556 | +€1,128 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230 | €4,263 | +€3,034 | +247% |
| Other operating charges | 640/8 | €159 | €233 | +€75 | +46.9% |
| Gross operating margin | 9900 | €22,475 | €37,059 | +€14,585 | +64.9% |
| Operating profit (loss) | 9901 | €18,657 | €29,006 | +€10,349 | +55.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €157 | €26 | -€131 | -83.2% |
| Recurring financial charges | 65 | €157 | €26 | -€131 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €18,500 | €28,980 | +€10,479 | +56.6% |
| Income taxes | 67/77 | €4,685 | €6,403 | +€1,718 | +36.7% |
| Profit (loss) for the period | 9904 | €13,816 | €22,577 | +€8,761 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,816 | €22,577 | +€8,761 | +63.4% |
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 14 October 2026 via checked.be.