Dumoulin: 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.
Dumoulin
Largest movements
- Cash +€233,729
up €233,729 (+78.0%), from €299,474 to €533,203
mainly Net result for the year (+€178,477) and Depreciation (+€51,363)
- Receivables within one year -€39,747
down €39,747 (-58.7%), from €67,694 to €27,948
of which Trade receivables: -€33,035
- Stocks and contracts +€37,042
up €37,042 (+4.8%), from €770,446 to €807,488
- Tangible fixed assets -€24,041
down €24,041 (-7.9%), from €304,625 to €280,583
of which Furniture and vehicles: -€50,679
- Reserves +€148,477
up €148,477 (+12.2%), from €1.2m to €1.4m
of which Distributable reserves: +€148,477
- Tax, wage and social debts +€38,484
up €38,484 (+76.0%), from €50,622 to €89,107
of which Taxes: +€29,885
- Other debts +€30,401
up €30,401 (+527.4%), from €5,765 to €36,166
- Gross operating margin +€59,427
up €59,427 (+11.7%), from €509,594 to €569,021
- Staff costs +€25,004
up €25,004 (+9.0%), from €276,590 to €301,594
- Depreciation -€22,148
down €22,148 (-30.1%), from €73,511 to €51,363
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 | €1,454,805 | €1,659,199 | +€204,394 | +14.0% |
| Fixed assets | 21/28 | €305,244 | €281,203 | -€24,041 | -7.9% |
| Tangible fixed assets | 22/27 | €304,625 | €280,583 | -€24,041 | -7.9% |
| Plant, machinery and equipment | 23 | €73,855 | €89,926 | +€16,071 | +21.8% |
| Furniture and vehicles | 24 | €118,802 | €68,122 | -€50,679 | -42.7% |
| Other tangible fixed assets | 26 | €111,968 | €122,535 | +€10,567 | +9.4% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €1,149,561 | €1,377,996 | +€228,435 | +19.9% |
| Stocks and contracts in progress | 3 | €770,446 | €807,488 | +€37,042 | +4.8% |
| Stocks | 30/36 | €770,446 | €807,488 | +€37,042 | +4.8% |
| Amounts receivable within one year | 40/41 | €67,694 | €27,948 | -€39,747 | -58.7% |
| Trade receivables | 40 | €60,983 | €27,948 | -€33,035 | -54.2% |
| Other amounts receivable | 41 | €6,711 | €0 | -€6,711 | -100.0% |
| Cash at bank and in hand | 54/58 | €299,474 | €533,203 | +€233,729 | +78.0% |
| Deferred charges and accrued income | 490/1 | €11,946 | €9,357 | -€2,589 | -21.7% |
| Total equity and liabilities | 10/49 | €1,454,805 | €1,659,199 | +€204,394 | +14.0% |
| Equity | 10/15 | €1,301,307 | €1,449,784 | +€148,477 | +11.4% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Capital | 10 | €80,600 | €80,600 | = | 0.0% |
| Issued capital | 100 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €1,220,707 | €1,369,184 | +€148,477 | +12.2% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Legal reserve | 130 | €8,060 | €8,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,467 | €36,467 | = | 0.0% |
| Distributable reserves | 133 | €1,176,181 | €1,324,657 | +€148,477 | +12.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €153,498 | €209,415 | +€55,917 | +36.4% |
| Amounts payable after more than one year | 17 | €14,268 | €0 | -€14,268 | -100.0% |
| Financial debts | 170/4 | €14,268 | €0 | -€14,268 | -100.0% |
| Amounts payable within one year | 42/48 | €138,842 | €208,972 | +€70,131 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €16,875 | €14,268 | -€2,607 | -15.4% |
| Trade debts | 44 | €65,579 | €69,432 | +€3,852 | +5.9% |
| Suppliers | 440/4 | €65,579 | €69,432 | +€3,852 | +5.9% |
| Taxes, remuneration and social security | 45 | €50,622 | €89,107 | +€38,484 | +76.0% |
| Taxes | 450/3 | €22,020 | €51,906 | +€29,885 | +135.7% |
| Remuneration and social security | 454/9 | €28,602 | €37,201 | +€8,599 | +30.1% |
| Other amounts payable | 47/48 | €5,765 | €36,166 | +€30,401 | +527.4% |
| Accrued charges and deferred income | 492/3 | €388 | €442 | +€54 | +14.0% |
| Remuneration, social security and pensions | 62 | €276,590 | €301,594 | +€25,004 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,511 | €51,363 | -€22,148 | -30.1% |
| Other operating charges | 640/8 | €8,821 | €9,353 | +€532 | +6.0% |
| Gross operating margin | 9900 | €509,594 | €569,021 | +€59,427 | +11.7% |
| Operating profit (loss) | 9901 | €150,672 | €206,711 | +€56,039 | +37.2% |
| Financial income | 75/76B | €23,491 | €22,272 | -€1,219 | -5.2% |
| Recurring financial income | 75 | €23,491 | €22,272 | -€1,219 | -5.2% |
| Financial charges | 65/66B | €4,646 | €3,543 | -€1,102 | -23.7% |
| Recurring financial charges | 65 | €4,646 | €3,543 | -€1,102 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €169,517 | €225,439 | +€55,922 | +33.0% |
| Income taxes | 67/77 | €41,519 | €46,962 | +€5,443 | +13.1% |
| Profit (loss) for the period | 9904 | €127,998 | €178,477 | +€50,479 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,998 | €178,477 | +€50,479 | +39.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.