DUMORTIER PATRICK: 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.
DUMORTIER PATRICK
Largest movements
- Tangible fixed assets -€59,503
down €59,503 (-6.9%), from €862,654 to €803,152
of which Land and buildings: -€45,128
- Current portion of long-term debt -€59,089
down €59,089 (-72.5%), from €81,496 to €22,407
- Debts after one year -€22,407
down €22,407 (-66.0%), from €33,929 to €11,522
- Other debts -€12,853
down €12,853 (-9.9%), from €129,337 to €116,484
- Reserves +€12,412
up €12,412 (+2.2%), from €555,784 to €568,196
of which Distributable reserves: +€12,412
- Gross operating margin +€21,031
up €21,031 (+32.9%), from €63,914 to €84,945
- Depreciation +€6,119
up €6,119 (+11.3%), from €54,143 to €60,262
- Taxes +€2,584
up €2,584 (+93.6%), from €2,761 to €5,345
- Financial charges -€1,129
down €1,129 (-24.7%), from €4,576 to €3,447
- Other operating charges +€976
up €976 (+38.9%), from €2,510 to €3,486
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 | €931,279 | €859,962 | -€71,317 | -7.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €887,654 | €828,152 | -€59,503 | -6.7% |
| Tangible fixed assets | 22/27 | €862,654 | €803,152 | -€59,503 | -6.9% |
| Land and buildings | 22 | €797,716 | €752,588 | -€45,128 | -5.7% |
| Plant, machinery and equipment | 23 | €5,006 | €4,350 | -€657 | -13.1% |
| Furniture and vehicles | 24 | €59,932 | €46,214 | -€13,718 | -22.9% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €43,625 | €31,811 | -€11,814 | -27.1% |
| Amounts receivable within one year | 40/41 | €26,597 | €20,664 | -€5,933 | -22.3% |
| Trade receivables | 40 | €25,410 | €18,150 | -€7,260 | -28.6% |
| Other amounts receivable | 41 | €1,187 | €2,514 | +€1,327 | +111.8% |
| Cash at bank and in hand | 54/58 | €17,028 | €11,147 | -€5,881 | -34.5% |
| Total equity and liabilities | 10/49 | €931,279 | €859,962 | -€71,317 | -7.7% |
| Equity | 10/15 | €562,084 | €574,496 | +€12,412 | +2.2% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €555,784 | €568,196 | +€12,412 | +2.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €553,924 | €566,336 | +€12,412 | +2.2% |
| Amounts payable | 17/49 | €369,195 | €285,466 | -€83,729 | -22.7% |
| Amounts payable after more than one year | 17 | €33,929 | €11,522 | -€22,407 | -66.0% |
| Financial debts | 170/4 | €33,929 | €11,522 | -€22,407 | -66.0% |
| Amounts payable within one year | 42/48 | €335,266 | €273,944 | -€61,322 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €81,496 | €22,407 | -€59,089 | -72.5% |
| Trade debts | 44 | €110,798 | €114,754 | +€3,956 | +3.6% |
| Suppliers | 440/4 | €110,798 | €114,754 | +€3,956 | +3.6% |
| Taxes, remuneration and social security | 45 | €13,635 | €20,299 | +€6,664 | +48.9% |
| Taxes | 450/3 | €10,085 | €10,584 | +€499 | +4.9% |
| Remuneration and social security | 454/9 | €3,550 | €9,715 | +€6,165 | +173.7% |
| Other amounts payable | 47/48 | €129,337 | €116,484 | -€12,853 | -9.9% |
| Non-recurring operating income | 76A | €4,288 | - | -€4,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,143 | €60,262 | +€6,119 | +11.3% |
| Other operating charges | 640/8 | €2,510 | €3,486 | +€976 | +38.9% |
| Gross operating margin | 9900 | €63,914 | €84,945 | +€21,031 | +32.9% |
| Operating profit (loss) | 9901 | €7,261 | €21,197 | +€13,936 | +191.9% |
| Financial income | 75/76B | €95 | €6 | -€88 | -93.4% |
| Recurring financial income | 75 | €95 | €6 | -€88 | -93.4% |
| Financial charges | 65/66B | €4,576 | €3,447 | -€1,129 | -24.7% |
| Recurring financial charges | 65 | €4,576 | €3,447 | -€1,129 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €2,779 | €17,757 | +€14,977 | +538.8% |
| Income taxes | 67/77 | €2,761 | €5,345 | +€2,584 | +93.6% |
| Profit (loss) for the period | 9904 | €19 | €12,412 | +€12,393 | +66774.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19 | €12,412 | +€12,393 | +66774.9% |
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 8 October 2026 via checked.be.