DUMONT P.: 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.
What changed
DUMONT P.
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€13,754
2024 · -€46,038+€32,284
Equity
€862,478
2024 · €876,232-€13,754
Cash
€17,594
2024 · €32,655-€15,061
Balance sheet total
€2.0m
2024 · €1.8m+€193,942
Largest movements
Assets
- Tangible fixed assets +€411,742
up €411,742 (+29.1%), from €1.4m to €1.8m
of which Land and buildings: +€420,427
- Receivables after one year -€123,842
down €123,842 (-100%), from €123,842 to €0
- Receivables within one year -€74,398
down €74,398 (-41.4%), from €179,838 to €105,440
of which Other amounts receivable: -€50,209
Equity and liabilities
- Debts after one year +€274,150
up €274,150 (+36.9%), from €743,650 to €1.0m
of which Financial debts: +€248,092
- Current portion of long-term debt -€58,605
down €58,605 (-57.4%), from €102,148 to €43,543
Income statement
- Gross operating margin +€60,723
up €60,723 (+83.7%), from €72,557 to €133,279
- Write-downs +€4,491
new in 2025: €4,491
- Financial income -€3,719
down €3,719 (-58.6%), from €6,348 to €2,629
- Financial charges +€2,051
up €2,051 (+7.8%), from €26,451 to €28,502
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.
Result 2024
-€46,038
Gross operating margin
+€60,723
Depreciation
+€322
Write-downs
-€4,491
Other operating charges
+€92
Other operating items
-€18,498
Financial income
-€3,719
Financial charges
-€2,051
Taxes
-€93
Result 2025
-€13,754
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€248,103
Investment
-€496,331
Financing
+€233,167
Cash 2024
€32,655
From operations (derived)
+€248,103
Net result for the year
-€13,754
Depreciation
+€84,955
Receivables after one year
+€123,842
Receivables within one year
+€74,398
Deferred charges and accrued income
+€4,132
Trade debts
-€4,862
Tax, wage and social debts
-€18,411
Advances received
+€2,600
Other debts
-€2,464
Accrued charges and deferred income
-€2,335
Investment (derived)
-€496,331
Investment in fixed assets (net)
-€496,331
Financing
+€233,167
Debts after one year
+€274,150
Current portion of long-term debt
-€58,605
Short-term financial debts
+€17,622
Cash 2025
€17,594
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,846,302 | €2,040,244 | +€193,942 | +10.5% |
| Fixed assets | 21/28 | €1,413,324 | €1,824,700 | +€411,376 | +29.1% |
| Tangible fixed assets | 22/27 | €1,412,958 | €1,824,700 | +€411,742 | +29.1% |
| Land and buildings | 22 | €1,383,113 | €1,803,540 | +€420,427 | +30.4% |
| Plant, machinery and equipment | 23 | €16,509 | €12,499 | -€4,010 | -24.3% |
| Furniture and vehicles | 24 | €10,674 | €8,660 | -€2,014 | -18.9% |
| Leasing and similar rights | 25 | €2,661 | €0 | -€2,661 | -100% |
| Financial fixed assets | 28 | €366 | €0 | -€366 | -100% |
| Current assets | 29/58 | €432,978 | €215,544 | -€217,433 | -50.2% |
| Amounts receivable after more than one year | 29 | €123,842 | €0 | -€123,842 | -100% |
| Other amounts receivable | 291 | €123,842 | €0 | -€123,842 | -100% |
| Stocks and contracts in progress | 3 | €78,151 | €78,151 | = | 0.0% |
| Stocks | 30/36 | €78,151 | €78,151 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €179,838 | €105,440 | -€74,398 | -41.4% |
| Trade receivables | 40 | €129,615 | €105,426 | -€24,189 | -18.7% |
| Other amounts receivable | 41 | €50,223 | €14 | -€50,209 | -100.0% |
| Cash at bank and in hand | 54/58 | €32,655 | €17,594 | -€15,061 | -46.1% |
| Deferred charges and accrued income | 490/1 | €18,492 | €14,359 | -€4,132 | -22.3% |
| Total equity and liabilities | 10/49 | €1,846,302 | €2,040,244 | +€193,942 | +10.5% |
| Equity | 10/15 | €876,232 | €862,478 | -€13,754 | -1.6% |
| Contributions | 10/11 | €146,197 | €146,197 | = | 0.0% |
| Reserves | 13 | €651,991 | €651,991 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €650,132 | €650,132 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,044 | €64,290 | -€13,754 | -17.6% |
| Amounts payable | 17/49 | €970,069 | €1,177,766 | +€207,696 | +21.4% |
| Amounts payable after more than one year | 17 | €743,650 | €1,017,800 | +€274,150 | +36.9% |
| Financial debts | 170/4 | €738,960 | €987,052 | +€248,092 | +33.6% |
| Other amounts payable | 178/9 | €4,690 | €30,748 | +€26,058 | +556% |
| Amounts payable within one year | 42/48 | €224,084 | €159,966 | -€64,118 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €102,148 | €43,543 | -€58,605 | -57.4% |
| Financial debts | 43 | €0 | €17,622 | +€17,622 | |
| Credit institutions | 430/8 | - | €17,622 | +€17,622 | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €99,836 | €94,974 | -€4,862 | -4.9% |
| Suppliers | 440/4 | €99,836 | €94,974 | -€4,862 | -4.9% |
| Advances received on contracts in progress | 46 | - | €2,600 | +€2,600 | |
| Taxes, remuneration and social security | 45 | €19,636 | €1,226 | -€18,411 | -93.8% |
| Taxes | 450/3 | €19,636 | €1,226 | -€18,411 | -93.8% |
| Other amounts payable | 47/48 | €2,464 | €0 | -€2,464 | -100% |
| Accrued charges and deferred income | 492/3 | €2,335 | €0 | -€2,335 | -100% |
| Non-recurring operating income | 76A | €0 | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,278 | €84,955 | -€322 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,491 | +€4,491 | |
| Other operating charges | 640/8 | €12,753 | €12,661 | -€92 | -0.7% |
| Non-recurring operating charges | 66A | €0 | €18,498 | +€18,498 | |
| Gross operating margin | 9900 | €72,557 | €133,279 | +€60,723 | +83.7% |
| Operating profit (loss) | 9901 | -€25,474 | €12,674 | +€38,148 | |
| Financial income | 75/76B | €6,348 | €2,629 | -€3,719 | -58.6% |
| Recurring financial income | 75 | €6,348 | €2,629 | -€3,719 | -58.6% |
| Financial charges | 65/66B | €26,451 | €28,502 | +€2,051 | +7.8% |
| Recurring financial charges | 65 | €26,451 | €28,502 | +€2,051 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€45,577 | -€13,199 | +€32,378 | +71.0% |
| Income taxes | 67/77 | €461 | €555 | +€93 | +20.3% |
| Profit (loss) for the period | 9904 | -€46,038 | -€13,754 | +€32,284 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,038 | -€13,754 | +€32,284 | +70.1% |
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 24 October 2026 via checked.be.