DUMORTIER & ZN: 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 & ZN
Largest movements
- Cash +€2,667
up €2,667 (+283%), from €944 to €3,611
mainly Depreciation (+€2,262) and Trade debts (+€705)
- Tangible fixed assets -€2,262
down €2,262 (-10.8%), from €20,987 to €18,724
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€1,260
down €1,260 (-53.6%), from €2,348 to €1,089
- Depreciation +€777
up €777 (+52.4%), from €1,485 to €2,262
- Gross operating margin +€502
up €502 (+20.3%), from €2,480 to €2,982
- Taxes -€180
down €180 (-100%), from €180 to €0
- Other operating charges -€84
down €84 (-7.2%), from €1,169 to €1,085
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 | €103,381 | €103,886 | +€505 | +0.5% |
| Fixed assets | 21/28 | €20,987 | €18,724 | -€2,262 | -10.8% |
| Tangible fixed assets | 22/27 | €20,987 | €18,724 | -€2,262 | -10.8% |
| Land and buildings | 22 | €20,987 | €18,724 | -€2,262 | -10.8% |
| Current assets | 29/58 | €82,395 | €85,162 | +€2,767 | +3.4% |
| Amounts receivable within one year | 40/41 | €952 | €1,376 | +€424 | +44.5% |
| Other amounts receivable | 41 | €952 | €1,376 | +€424 | +44.5% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €944 | €3,611 | +€2,667 | +283% |
| Deferred charges and accrued income | 490/1 | €499 | €176 | -€324 | -64.8% |
| Total equity and liabilities | 10/49 | €103,381 | €103,886 | +€505 | +0.5% |
| Equity | 10/15 | €93,863 | €94,449 | +€585 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,263 | €75,849 | +€585 | +0.8% |
| Distributable reserves | 133 | €75,263 | €75,849 | +€585 | +0.8% |
| Amounts payable | 17/49 | €9,518 | €9,438 | -€80 | -0.8% |
| Amounts payable within one year | 42/48 | €9,518 | €9,438 | -€80 | -0.8% |
| Trade debts | 44 | €224 | €929 | +€705 | +315% |
| Suppliers | 440/4 | €224 | €929 | +€705 | +315% |
| Taxes, remuneration and social security | 45 | €796 | €435 | -€361 | -45.3% |
| Taxes | 450/3 | €796 | €435 | -€361 | -45.3% |
| Other amounts payable | 47/48 | €8,498 | €8,073 | -€425 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €2,262 | +€777 | +52.4% |
| Other operating charges | 640/8 | €1,169 | €1,085 | -€84 | -7.2% |
| Gross operating margin | 9900 | €2,480 | €2,982 | +€502 | +20.3% |
| Operating profit (loss) | 9901 | -€173 | -€365 | -€191 | -110% |
| Financial income | 75/76B | €2,348 | €1,089 | -€1,260 | -53.6% |
| Recurring financial income | 75 | €2,348 | €1,089 | -€1,260 | -53.6% |
| Financial charges | 65/66B | €138 | €139 | +€0 | +0.3% |
| Recurring financial charges | 65 | €138 | €139 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €2,037 | €585 | -€1,451 | -71.3% |
| Income taxes | 67/77 | €180 | €0 | -€180 | -100% |
| Profit (loss) for the period | 9904 | €1,857 | €585 | -€1,271 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,857 | €585 | -€1,271 | -68.5% |
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 29 October 2026 via checked.be.