Dumortier Construct: what changed
What changed
Dumortier Construct
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€267,844
2024 · €200,726+€67,117
Equity
€654,966
2024 · €507,122+€147,844
Cash
€187,211
2024 · €387,551-€200,339
Balance sheet total
€1.4m
2024 · €1.2m+€228,088
Largest movements
Assets
- Receivables within one year +€336,245
up €336,245 (+148%), from €227,296 to €563,541
of which Trade receivables: +€207,707
- Cash -€200,339
down €200,339 (-51.7%), from €387,551 to €187,211
mainly Receivables within one year (-€336,245) and Investment in fixed assets (net) (-€140,634)
- Stocks and contracts +€88,537
up €88,537 (+353%), from €25,106 to €113,643
of which Contracts in progress: +€87,532
Equity and liabilities
- Reserves +€147,844
up €147,844 (+30.3%), from €488,522 to €636,366
of which Distributable reserves: +€81,995
- Provisions +€22,363
new in 2025: €22,363
- Debts after one year +€21,401
up €21,401 (+7.7%), from €277,449 to €298,850
- Current portion of long-term debt +€21,397
up €21,397 (+28.2%), from €75,913 to €97,309
- Other debts +€15,547
up €15,547 (+14.9%), from €104,453 to €120,000
Income statement
- Gross operating margin +€141,470
up €141,470 (+27.8%), from €509,262 to €650,732
- Taxes +€38,308
up €38,308 (+120%), from €31,795 to €70,103
- Staff costs +€14,812
up €14,812 (+14.5%), from €102,334 to €117,147
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€200,726
Gross operating margin
+€141,470
Staff costs
-€14,812
Depreciation
+€3,533
Write-downs
+€3,000
Other operating charges
-€2,516
Other operating items
+€405
Financial income
-€107
Financial charges
-€3,184
Taxes
-€38,308
Deferred taxes and other
-€22,363
Result 2025
€267,844
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,497
Investment
-€140,634
Financing
-€77,203
Cash 2024
€387,551
From operations (derived)
+€17,497
Net result for the year
+€267,844
Depreciation
+€149,296
Stocks and contracts
-€88,537
Receivables within one year
-€336,245
Deferred charges and accrued income
-€12,308
Provisions
+€22,363
Trade debts
-€8,834
Tax, wage and social debts
+€5,470
Other debts
+€15,547
Accrued charges and deferred income
+€2,901
Investment (derived)
-€140,634
Investment in fixed assets (net)
-€140,634
Financing
-€77,203
Debts after one year
+€21,401
Current portion of long-term debt
+€21,397
Contributions, distributions and other
-€120,000
Cash 2025
€187,211
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,217,101 | €1,445,190 | +€228,088 | +18.7% |
| Fixed assets | 21/28 | €576,355 | €567,692 | -€8,663 | -1.5% |
| Tangible fixed assets | 22/27 | €576,355 | €567,692 | -€8,663 | -1.5% |
| Plant, machinery and equipment | 23 | €488,071 | €510,720 | +€22,649 | +4.6% |
| Furniture and vehicles | 24 | €88,284 | €56,133 | -€32,151 | -36.4% |
| Other tangible fixed assets | 26 | - | €839 | +€839 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €640,747 | €877,498 | +€236,751 | +36.9% |
| Stocks and contracts in progress | 3 | €25,106 | €113,643 | +€88,537 | +353% |
| Stocks | 30/36 | €25,106 | €26,111 | +€1,005 | +4.0% |
| Contracts in progress | 37 | €0 | €87,532 | +€87,532 | |
| Amounts receivable within one year | 40/41 | €227,296 | €563,541 | +€336,245 | +148% |
| Trade receivables | 40 | €200,464 | €408,170 | +€207,707 | +104% |
| Other amounts receivable | 41 | €26,832 | €155,371 | +€128,539 | +479% |
| Cash at bank and in hand | 54/58 | €387,551 | €187,211 | -€200,339 | -51.7% |
| Deferred charges and accrued income | 490/1 | €795 | €13,102 | +€12,308 | +1,549% |
| Total equity and liabilities | 10/49 | €1,217,101 | €1,445,190 | +€228,088 | +18.7% |
| Equity | 10/15 | €507,122 | €654,966 | +€147,844 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €488,522 | €636,366 | +€147,844 | +30.3% |
| Non-distributable reserves | 130/1 | €1,240 | €0 | -€1,240 | -100% |
| Reserves not available under the articles | 1311 | €1,240 | €0 | -€1,240 | -100% |
| Tax-exempt reserves | 132 | - | €67,089 | +€67,089 | |
| Distributable reserves | 133 | €487,282 | €569,276 | +€81,995 | +16.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €22,363 | +€22,363 | |
| Deferred taxes | 168 | - | €22,363 | +€22,363 | |
| Amounts payable | 17/49 | €709,979 | €767,861 | +€57,882 | +8.2% |
| Amounts payable after more than one year | 17 | €277,449 | €298,850 | +€21,401 | +7.7% |
| Financial debts | 170/4 | €277,449 | €298,850 | +€21,401 | +7.7% |
| Amounts payable within one year | 42/48 | €431,771 | €465,351 | +€33,580 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €75,913 | €97,309 | +€21,397 | +28.2% |
| Trade debts | 44 | €247,212 | €238,378 | -€8,834 | -3.6% |
| Suppliers | 440/4 | €247,212 | €238,378 | -€8,834 | -3.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,193 | €9,664 | +€5,470 | +130% |
| Taxes | 450/3 | €2,091 | €536 | -€1,554 | -74.3% |
| Remuneration and social security | 454/9 | €2,102 | €9,127 | +€7,025 | +334% |
| Other amounts payable | 47/48 | €104,453 | €120,000 | +€15,547 | +14.9% |
| Accrued charges and deferred income | 492/3 | €759 | €3,660 | +€2,901 | +382% |
| Non-recurring operating income | 76A | €50 | €100,000 | +€99,950 | +199,900% |
| Remuneration, social security and pensions | 62 | €102,334 | €117,147 | +€14,812 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,829 | €149,296 | -€3,533 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000 | €0 | -€3,000 | -100% |
| Other operating charges | 640/8 | €6,356 | €8,872 | +€2,516 | +39.6% |
| Non-recurring operating charges | 66A | €1,405 | €1,000 | -€405 | -28.8% |
| Gross operating margin | 9900 | €509,262 | €650,732 | +€141,470 | +27.8% |
| Operating profit (loss) | 9901 | €243,338 | €374,417 | +€131,080 | +53.9% |
| Financial income | 75/76B | €340 | €233 | -€107 | -31.4% |
| Recurring financial income | 75 | €340 | €233 | -€107 | -31.4% |
| Financial charges | 65/66B | €11,156 | €14,341 | +€3,184 | +28.5% |
| Recurring financial charges | 65 | €11,156 | €14,341 | +€3,184 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €232,521 | €360,310 | +€127,789 | +55.0% |
| Transfer from deferred taxes | 780 | - | €2,637 | +€2,637 | |
| Transfer to deferred taxes | 680 | - | €25,000 | +€25,000 | |
| Income taxes | 67/77 | €31,795 | €70,103 | +€38,308 | +120% |
| Profit (loss) for the period | 9904 | €200,726 | €267,844 | +€67,117 | +33.4% |
| Transfer from tax-exempt reserves | 789 | - | €7,911 | +€7,911 | |
| Transfer to tax-exempt reserves | 689 | - | €75,000 | +€75,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €200,726 | €200,755 | +€28 | 0.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.