DUMOPLAN: 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.
DUMOPLAN
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+290.6%), from €627,544 to €2.5m
of which Land and buildings: +€1.7m
- Cash -€133,878
down €133,878 (-62.5%), from €214,164 to €80,286
mainly Investment in fixed assets (net) (-€1.9m) and Receivables within one year (-€8,541)
- Debts after one year +€1.6m
new in 2025: €1.6m
- Current portion of long-term debt +€114,488
new in 2025: €114,488
- Depreciation +€70,857
up €70,857 (+278.9%), from €25,406 to €96,263
- Gross operating margin +€66,813
up €66,813 (+108.3%), from €61,679 to €128,492
- Financial charges +€29,732
up €29,732 (+12818.9%), from €232 to €29,964
- Taxes -€6,904
down €6,904 (-94.9%), from €7,272 to €368
- Other operating charges +€2,444
up €2,444 (+31.1%), from €7,861 to €10,305
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 | €845,500 | €2,548,610 | +€1.7m | +201.4% |
| Fixed assets | 21/28 | €627,544 | €2,451,268 | +€1.8m | +290.6% |
| Tangible fixed assets | 22/27 | €627,544 | €2,451,268 | +€1.8m | +290.6% |
| Land and buildings | 22 | €627,544 | €2,298,702 | +€1.7m | +266.3% |
| Plant, machinery and equipment | 23 | - | €2,406 | +€2,406 | |
| Furniture and vehicles | 24 | - | €150,159 | +€150,159 | |
| Current assets | 29/58 | €217,955 | €97,342 | -€120,613 | -55.3% |
| Amounts receivable within one year | 40/41 | €2,581 | €11,121 | +€8,541 | +330.9% |
| Trade receivables | 40 | €2,581 | €3,998 | +€1,418 | +54.9% |
| Other amounts receivable | 41 | €0 | €7,123 | +€7,123 | |
| Cash at bank and in hand | 54/58 | €214,164 | €80,286 | -€133,878 | -62.5% |
| Deferred charges and accrued income | 490/1 | €1,210 | €5,934 | +€4,724 | +390.3% |
| Total equity and liabilities | 10/49 | €845,500 | €2,548,610 | +€1.7m | +201.4% |
| Equity | 10/15 | €836,653 | €828,248 | -€8,405 | -1.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €761,653 | €753,248 | -€8,405 | -1.1% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €754,153 | €745,748 | -€8,405 | -1.1% |
| Amounts payable | 17/49 | €8,846 | €1,720,362 | +€1.7m | +19347.4% |
| Amounts payable after more than one year | 17 | - | €1,595,420 | +€1.6m | |
| Financial debts | 170/4 | - | €1,595,420 | +€1.6m | |
| Amounts payable within one year | 42/48 | €5,463 | €118,735 | +€113,272 | +2073.4% |
| Current portion of amounts payable after more than one year | 42 | - | €114,488 | +€114,488 | |
| Trade debts | 44 | €1,241 | €1,352 | +€111 | +8.9% |
| Suppliers | 440/4 | €1,241 | €1,352 | +€111 | +8.9% |
| Taxes, remuneration and social security | 45 | €4,222 | €2,896 | -€1,327 | -31.4% |
| Taxes | 450/3 | €3,502 | €2,176 | -€1,327 | -37.9% |
| Remuneration and social security | 454/9 | €720 | €720 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,383 | €6,208 | +€2,825 | +83.5% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,406 | €96,263 | +€70,857 | +278.9% |
| Other operating charges | 640/8 | €7,861 | €10,305 | +€2,444 | +31.1% |
| Gross operating margin | 9900 | €61,679 | €128,492 | +€66,813 | +108.3% |
| Operating profit (loss) | 9901 | €28,412 | €21,924 | -€6,488 | -22.8% |
| Financial income | 75/76B | €11 | €2 | -€8 | -77.0% |
| Recurring financial income | 75 | €11 | €2 | -€8 | -77.0% |
| Financial charges | 65/66B | €232 | €29,964 | +€29,732 | +12818.9% |
| Recurring financial charges | 65 | €232 | €29,964 | +€29,732 | +12818.9% |
| Profit (loss) for the period before taxes | 9903 | €28,191 | -€8,037 | -€36,229 | |
| Income taxes | 67/77 | €7,272 | €368 | -€6,904 | -94.9% |
| Profit (loss) for the period | 9904 | €20,919 | -€8,405 | -€29,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,919 | -€8,405 | -€29,325 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.