DUMOULIN A-P: 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.
DUMOULIN A-P
Largest movements
- Current investments +€29,703
new in 2025: €29,703
- Cash -€8,023
down €8,023 (-11.5%), from €69,772 to €61,750
mainly Current investments (-€29,703) and Other debts (-€9,481)
- Deferred charges and accrued income -€5,352
down €5,352 (-11.8%), from €45,543 to €40,191
- Tangible fixed assets -€4,878
down €4,878 (-4.0%), from €120,772 to €115,894
of which Land and buildings: -€5,964
- Reserves +€25,230
up €25,230 (+22.7%), from €110,903 to €136,133
- Other debts -€9,481
down €9,481 (-45.5%), from €20,821 to €11,339
- Debts after one year -€9,305
down €9,305 (-12.6%), from €73,814 to €64,509
- Tax, wage and social debts +€3,548
up €3,548 (+362%), from €979 to €4,527
- Trade debts +€3,102
up €3,102 (+14,423%), from €22 to €3,124
- Depreciation -€9,592
down €9,592 (-47.7%), from €20,122 to €10,531
- Taxes +€6,191
up €6,191 (+101%), from €6,105 to €12,295
- Gross operating margin -€927
down €927 (-1.8%), from €52,701 to €51,774
- Financial income +€780
up €780 (+685%), from €114 to €894
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 | €237,429 | €247,538 | +€10,109 | +4.3% |
| Fixed assets | 21/28 | €120,772 | €115,894 | -€4,878 | -4.0% |
| Tangible fixed assets | 22/27 | €120,772 | €115,894 | -€4,878 | -4.0% |
| Land and buildings | 22 | €113,104 | €107,140 | -€5,964 | -5.3% |
| Plant, machinery and equipment | 23 | €3,562 | €7,984 | +€4,423 | +124% |
| Furniture and vehicles | 24 | €4,107 | €770 | -€3,337 | -81.2% |
| Current assets | 29/58 | €116,657 | €131,644 | +€14,986 | +12.8% |
| Amounts receivable within one year | 40/41 | €1,342 | €0 | -€1,342 | -100% |
| Trade receivables | 40 | €220 | €0 | -€220 | -100% |
| Other amounts receivable | 41 | €1,122 | €0 | -€1,122 | -100% |
| Current investments | 50/53 | - | €29,703 | +€29,703 | |
| Cash at bank and in hand | 54/58 | €69,772 | €61,750 | -€8,023 | -11.5% |
| Deferred charges and accrued income | 490/1 | €45,543 | €40,191 | -€5,352 | -11.8% |
| Total equity and liabilities | 10/49 | €237,429 | €247,538 | +€10,109 | +4.3% |
| Equity | 10/15 | €129,503 | €154,733 | +€25,230 | +19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,903 | €136,133 | +€25,230 | +22.7% |
| Distributable reserves | 133 | €110,903 | €136,133 | +€25,230 | +22.7% |
| Amounts payable | 17/49 | €107,926 | €92,804 | -€15,122 | -14.0% |
| Amounts payable after more than one year | 17 | €73,814 | €64,509 | -€9,305 | -12.6% |
| Financial debts | 170/4 | €73,814 | €64,509 | -€9,305 | -12.6% |
| Amounts payable within one year | 42/48 | €34,112 | €28,295 | -€5,817 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €12,291 | €9,305 | -€2,986 | -24.3% |
| Trade debts | 44 | €22 | €3,124 | +€3,102 | +14,423% |
| Suppliers | 440/4 | €22 | €3,124 | +€3,102 | +14,423% |
| Taxes, remuneration and social security | 45 | €979 | €4,527 | +€3,548 | +362% |
| Taxes | 450/3 | €979 | €4,527 | +€3,548 | +362% |
| Other amounts payable | 47/48 | €20,821 | €11,339 | -€9,481 | -45.5% |
| Remuneration, social security and pensions | 62 | €294 | €0 | -€294 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,122 | €10,531 | -€9,592 | -47.7% |
| Other operating charges | 640/8 | €1,258 | €1,230 | -€29 | -2.3% |
| Gross operating margin | 9900 | €52,701 | €51,774 | -€927 | -1.8% |
| Operating profit (loss) | 9901 | €31,026 | €40,014 | +€8,988 | +29.0% |
| Financial income | 75/76B | €114 | €894 | +€780 | +685% |
| Recurring financial income | 75 | €114 | €894 | +€780 | +685% |
| Financial charges | 65/66B | €3,051 | €3,382 | +€331 | +10.8% |
| Recurring financial charges | 65 | €3,051 | €3,382 | +€331 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €28,089 | €37,526 | +€9,437 | +33.6% |
| Income taxes | 67/77 | €6,105 | €12,295 | +€6,191 | +101% |
| Profit (loss) for the period | 9904 | €21,984 | €25,230 | +€3,246 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,984 | €25,230 | +€3,246 | +14.8% |
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.