DUMONTIER: what changed
Two fiscal 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.
DUMONTIER
Largest movements
- Cash +€22,952
up €22,952 (+112.6%), from €20,384 to €43,336
mainly Net result for the year (+€12,678) and Depreciation (+€9,678)
- Tangible fixed assets -€9,678
down €9,678 (-55.9%), from €17,314 to €7,635
of which Plant, machinery and equipment: -€9,278
- Receivables within one year -€4,316
down €4,316 (-15.6%), from €27,722 to €23,407
of which Trade receivables: -€6,138
- Profit (loss) carried forward +€12,678
up €12,678 (+28.8%), from €44,012 to €56,690
- Debts after one year -€3,425
no longer reported in 2025 (was €3,425)
- Tax, wage and social debts +€2,746
new in 2025: €2,746
- Trade debts -€2,000
down €2,000 (-89.3%), from €2,238 to €239
- Current portion of long-term debt -€1,041
down €1,041 (-23.5%), from €4,435 to €3,394
- Gross operating margin +€14,080
up €14,080 (+139.1%), from €10,124 to €24,204
- Other operating charges -€1,780
down €1,780 (-52.8%), from €3,367 to €1,588
- Depreciation -€1,471
down €1,471 (-13.2%), from €11,150 to €9,678
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.
Cash bridge derived
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 | €65,667 | €74,626 | +€8,958 | +13.6% |
| Fixed assets | 21/28 | €17,561 | €7,883 | -€9,678 | -55.1% |
| Tangible fixed assets | 22/27 | €17,314 | €7,635 | -€9,678 | -55.9% |
| Land and buildings | 22 | €3,600 | €3,200 | -€400 | -11.1% |
| Plant, machinery and equipment | 23 | €13,714 | €4,435 | -€9,278 | -67.7% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €48,106 | €66,742 | +€18,636 | +38.7% |
| Amounts receivable within one year | 40/41 | €27,722 | €23,407 | -€4,316 | -15.6% |
| Trade receivables | 40 | €14,493 | €8,355 | -€6,138 | -42.3% |
| Other amounts receivable | 41 | €13,229 | €15,051 | +€1,822 | +13.8% |
| Cash at bank and in hand | 54/58 | €20,384 | €43,336 | +€22,952 | +112.6% |
| Total equity and liabilities | 10/49 | €65,667 | €74,626 | +€8,958 | +13.6% |
| Equity | 10/15 | €55,569 | €68,247 | +€12,678 | +22.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €5,352 | €5,352 | = | 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% |
| Tax-exempt reserves | 132 | €3,492 | €3,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,012 | €56,690 | +€12,678 | +28.8% |
| Amounts payable | 17/49 | €10,098 | €6,378 | -€3,720 | -36.8% |
| Amounts payable after more than one year | 17 | €3,425 | - | -€3,425 | |
| Financial debts | 170/4 | €3,425 | - | -€3,425 | |
| Amounts payable within one year | 42/48 | €6,674 | €6,378 | -€295 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €4,435 | €3,394 | -€1,041 | -23.5% |
| Trade debts | 44 | €2,238 | €239 | -€2,000 | -89.3% |
| Suppliers | 440/4 | €2,238 | €239 | -€2,000 | -89.3% |
| Taxes, remuneration and social security | 45 | - | €2,746 | +€2,746 | |
| Taxes | 450/3 | - | €2,746 | +€2,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,150 | €9,678 | -€1,471 | -13.2% |
| Other operating charges | 640/8 | €3,367 | €1,588 | -€1,780 | -52.8% |
| Gross operating margin | 9900 | €10,124 | €24,204 | +€14,080 | +139.1% |
| Operating profit (loss) | 9901 | -€4,393 | €12,938 | +€17,331 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €263 | €260 | -€3 | -1.1% |
| Recurring financial charges | 65 | €263 | €260 | -€3 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,655 | €12,678 | +€17,333 | |
| Profit (loss) for the period | 9904 | -€4,655 | €12,678 | +€17,333 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,655 | €12,678 | +€17,333 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.