DUMONT NICOLAS: 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 NICOLAS
Largest movements
- Cash +€29,407
up €29,407 (+121%), from €24,368 to €53,775
mainly Net result for the year (+€34,900) and Depreciation (+€11,727)
- Tangible fixed assets -€11,727
down €11,727 (-66.9%), from €17,519 to €5,792
- Deferred charges and accrued income +€1,142
new in 2025: €1,142
- Reserves +€34,900
up €34,900 (+2,815%), from €1,240 to €36,140
of which Distributable reserves: +€34,900
- Other debts -€16,088
down €16,088 (-100%), from €16,088 to €0
- Gross operating margin +€27,232
up €27,232 (+115%), from €23,699 to €50,931
- Taxes +€3,389
up €3,389 (+1,021%), from €332 to €3,721
- Depreciation -€728
down €728 (-5.8%), from €12,455 to €11,727
- Staff costs -€671
down €671 (-100%), from €671 to €0
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 | €61,738 | €80,390 | +€18,652 | +30.2% |
| Fixed assets | 21/28 | €17,519 | €5,792 | -€11,727 | -66.9% |
| Tangible fixed assets | 22/27 | €17,519 | €5,792 | -€11,727 | -66.9% |
| Furniture and vehicles | 24 | €17,519 | €5,792 | -€11,727 | -66.9% |
| Current assets | 29/58 | €44,219 | €74,599 | +€30,380 | +68.7% |
| Amounts receivable within one year | 40/41 | €19,851 | €19,682 | -€169 | -0.9% |
| Trade receivables | 40 | - | €31 | +€31 | |
| Other amounts receivable | 41 | €19,851 | €19,650 | -€201 | -1.0% |
| Cash at bank and in hand | 54/58 | €24,368 | €53,775 | +€29,407 | +121% |
| Deferred charges and accrued income | 490/1 | - | €1,142 | +€1,142 | |
| Total equity and liabilities | 10/49 | €61,738 | €80,390 | +€18,652 | +30.2% |
| Equity | 10/15 | €45,380 | €80,280 | +€34,900 | +76.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €36,140 | +€34,900 | +2,815% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | - | €34,900 | +€34,900 | |
| Profit (loss) carried forward | 14 | €31,740 | €31,740 | +€0 | 0.0% |
| Amounts payable | 17/49 | €16,358 | €110 | -€16,248 | -99.3% |
| Amounts payable within one year | 42/48 | €16,358 | €110 | -€16,248 | -99.3% |
| Trade debts | 44 | €41 | €110 | +€69 | +168% |
| Suppliers | 440/4 | €41 | €110 | +€69 | +168% |
| Taxes, remuneration and social security | 45 | €229 | €0 | -€229 | -100% |
| Taxes | 450/3 | €229 | €0 | -€229 | -100% |
| Other amounts payable | 47/48 | €16,088 | €0 | -€16,088 | -100% |
| Non-recurring operating income | 76A | €1,140 | €0 | -€1,140 | -100% |
| Remuneration, social security and pensions | 62 | €671 | €0 | -€671 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,455 | €11,727 | -€728 | -5.8% |
| Other operating charges | 640/8 | €786 | €669 | -€117 | -14.9% |
| Non-recurring operating charges | 66A | €158 | €0 | -€158 | -100% |
| Gross operating margin | 9900 | €23,699 | €50,931 | +€27,232 | +115% |
| Operating profit (loss) | 9901 | €9,629 | €38,535 | +€28,906 | +300% |
| Financial income | 75/76B | €8 | €176 | +€168 | +2,105% |
| Recurring financial income | 75 | €8 | €176 | +€168 | +2,105% |
| Financial charges | 65/66B | €99 | €89 | -€10 | -9.6% |
| Recurring financial charges | 65 | €99 | €89 | -€10 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €9,538 | €38,622 | +€29,084 | +305% |
| Income taxes | 67/77 | €332 | €3,721 | +€3,389 | +1,021% |
| Profit (loss) for the period | 9904 | €9,206 | €34,900 | +€25,694 | +279% |
| Profit (loss) for the period to be appropriated | 9905 | €9,206 | €34,900 | +€25,694 | +279% |
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.