DUMONT - SOREL: 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 - SOREL
Largest movements
- Cash -€17,051
down €17,051 (-18.2%), from €93,450 to €76,399
mainly Contributions, distributions and other (-€41,500) and Tax, wage and social debts (-€8,900)
- Stocks and contracts +€3,251
up €3,251 (+56.7%), from €5,732 to €8,983
- Receivables within one year +€2,411
up €2,411 (+58.2%), from €4,144 to €6,555
of which Trade receivables: +€1,802
- Tangible fixed assets +€1,541
new in 2025: €1,541
- Reserves -€20,500
down €20,500 (-87.2%), from €23,500 to €3,000
- Other debts +€15,800
up €15,800, from €0 to €15,800
- Tax, wage and social debts -€8,900
down €8,900 (-44.3%), from €20,107 to €11,207
of which Taxes: -€5,273
- Trade debts +€4,286
up €4,286 (+10.6%), from €40,387 to €44,673
- Staff costs +€4,121
up €4,121 (+5.0%), from €82,658 to €86,779
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 | €103,808 | €94,115 | -€9,693 | -9.3% |
| Fixed assets | 21/28 | €160 | €1,701 | +€1,541 | +963% |
| Tangible fixed assets | 22/27 | - | €1,541 | +€1,541 | |
| Furniture and vehicles | 24 | - | €1,541 | +€1,541 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €103,648 | €92,415 | -€11,234 | -10.8% |
| Stocks and contracts in progress | 3 | €5,732 | €8,983 | +€3,251 | +56.7% |
| Stocks | 30/36 | €5,732 | €8,983 | +€3,251 | +56.7% |
| Amounts receivable within one year | 40/41 | €4,144 | €6,555 | +€2,411 | +58.2% |
| Trade receivables | 40 | €4,130 | €5,932 | +€1,802 | +43.6% |
| Other amounts receivable | 41 | €14 | €623 | +€609 | +4,461% |
| Cash at bank and in hand | 54/58 | €93,450 | €76,399 | -€17,051 | -18.2% |
| Deferred charges and accrued income | 490/1 | €323 | €479 | +€156 | +48.3% |
| Total equity and liabilities | 10/49 | €103,808 | €94,115 | -€9,693 | -9.3% |
| Equity | 10/15 | €43,202 | €22,345 | -€20,858 | -48.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,500 | €3,000 | -€20,500 | -87.2% |
| Distributable reserves | 133 | €23,500 | €3,000 | -€20,500 | -87.2% |
| Profit (loss) carried forward | 14 | €1,102 | €745 | -€358 | -32.4% |
| Amounts payable | 17/49 | €60,606 | €71,771 | +€11,165 | +18.4% |
| Amounts payable within one year | 42/48 | €60,606 | €71,771 | +€11,165 | +18.4% |
| Trade debts | 44 | €40,387 | €44,673 | +€4,286 | +10.6% |
| Suppliers | 440/4 | €40,387 | €44,673 | +€4,286 | +10.6% |
| Advances received on contracts in progress | 46 | €111 | €90 | -€21 | -19.2% |
| Taxes, remuneration and social security | 45 | €20,107 | €11,207 | -€8,900 | -44.3% |
| Taxes | 450/3 | €6,849 | €1,576 | -€5,273 | -77.0% |
| Remuneration and social security | 454/9 | €13,258 | €9,631 | -€3,627 | -27.4% |
| Other amounts payable | 47/48 | €0 | €15,800 | +€15,800 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €82,658 | €86,779 | +€4,121 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €515 | +€515 | |
| Other operating charges | 640/8 | €985 | €1,077 | +€92 | +9.3% |
| Gross operating margin | 9900 | €115,159 | €116,097 | +€938 | +0.8% |
| Operating profit (loss) | 9901 | €31,516 | €27,725 | -€3,791 | -12.0% |
| Financial income | 75/76B | €16 | €1 | -€15 | -95.8% |
| Recurring financial income | 75 | €16 | €1 | -€15 | -95.8% |
| Financial charges | 65/66B | €1,508 | €1,707 | +€198 | +13.2% |
| Recurring financial charges | 65 | €1,508 | €1,707 | +€198 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €30,024 | €26,019 | -€4,005 | -13.3% |
| Income taxes | 67/77 | €6,274 | €5,377 | -€897 | -14.3% |
| Profit (loss) for the period | 9904 | €23,750 | €20,642 | -€3,107 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,750 | €20,642 | -€3,107 | -13.1% |
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 26 October 2026 via checked.be.