Dumortier.eu: 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.
Dumortier.eu
Largest movements
- Cash -€60,206
down €60,206 (-22.2%), from €271,753 to €211,547
mainly Contributions, distributions and other (-€117,500) and Investment in fixed assets (net) (-€60,336)
- Receivables within one year +€45,400
up €45,400 (+138%), from €32,942 to €78,342
of which Trade receivables: +€40,717
- Tangible fixed assets +€42,370
up €42,370 (+96.9%), from €43,720 to €86,090
of which Furniture and vehicles: +€32,796
- Trade debts +€54,093
up €54,093 (+101%), from €53,471 to €107,564
- Other debts -€49,344
down €49,344 (-87.6%), from €56,335 to €6,991
- Debts after one year +€10,633
up €10,633 (+81.4%), from €13,068 to €23,701
- Gross operating margin -€45,855
down €45,855 (-20.8%), from €220,797 to €174,942
- Taxes -€12,204
down €12,204 (-25.7%), from €47,521 to €35,317
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 | €502,183 | €528,435 | +€26,252 | +5.2% |
| Fixed assets | 21/28 | €43,720 | €86,090 | +€42,370 | +96.9% |
| Tangible fixed assets | 22/27 | €43,720 | €86,090 | +€42,370 | +96.9% |
| Plant, machinery and equipment | 23 | - | €8,885 | +€8,885 | |
| Furniture and vehicles | 24 | €43,720 | €76,516 | +€32,796 | +75.0% |
| Other tangible fixed assets | 26 | - | €689 | +€689 | |
| Current assets | 29/58 | €458,463 | €442,345 | -€16,119 | -3.5% |
| Amounts receivable within one year | 40/41 | €32,942 | €78,342 | +€45,400 | +138% |
| Trade receivables | 40 | €32,942 | €73,659 | +€40,717 | +124% |
| Other amounts receivable | 41 | - | €4,683 | +€4,683 | |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €271,753 | €211,547 | -€60,206 | -22.2% |
| Deferred charges and accrued income | 490/1 | €3,768 | €2,456 | -€1,312 | -34.8% |
| Total equity and liabilities | 10/49 | €502,183 | €528,435 | +€26,252 | +5.2% |
| Equity | 10/15 | €367,619 | €371,437 | +€3,817 | +1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €347,619 | €351,437 | +€3,817 | +1.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €345,619 | €349,437 | +€3,817 | +1.1% |
| Amounts payable | 17/49 | €134,564 | €156,998 | +€22,435 | +16.7% |
| Amounts payable after more than one year | 17 | €13,068 | €23,701 | +€10,633 | +81.4% |
| Financial debts | 170/4 | €13,068 | €23,701 | +€10,633 | +81.4% |
| Amounts payable within one year | 42/48 | €121,484 | €133,297 | +€11,814 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €7,167 | €12,403 | +€5,236 | +73.1% |
| Trade debts | 44 | €53,471 | €107,564 | +€54,093 | +101% |
| Suppliers | 440/4 | €53,471 | €107,564 | +€54,093 | +101% |
| Taxes, remuneration and social security | 45 | €4,511 | €6,339 | +€1,828 | +40.5% |
| Taxes | 450/3 | €4,511 | €6,339 | +€1,828 | +40.5% |
| Other amounts payable | 47/48 | €56,335 | €6,991 | -€49,344 | -87.6% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,092 | €17,966 | +€874 | +5.1% |
| Other operating charges | 640/8 | €1,310 | €1,608 | +€297 | +22.7% |
| Gross operating margin | 9900 | €220,797 | €174,942 | -€45,855 | -20.8% |
| Operating profit (loss) | 9901 | €202,395 | €155,368 | -€47,026 | -23.2% |
| Financial income | 75/76B | €2,056 | €2,929 | +€873 | +42.5% |
| Recurring financial income | 75 | €2,056 | €2,929 | +€873 | +42.5% |
| Financial charges | 65/66B | €1,457 | €1,663 | +€206 | +14.1% |
| Recurring financial charges | 65 | €1,457 | €1,663 | +€206 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €202,993 | €156,634 | -€46,359 | -22.8% |
| Income taxes | 67/77 | €47,521 | €35,317 | -€12,204 | -25.7% |
| Profit (loss) for the period | 9904 | €155,472 | €121,317 | -€34,155 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €155,472 | €121,317 | -€34,155 | -22.0% |
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 31 October 2026 via checked.be.