Dumoulin Bricks: 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.
What changed
Dumoulin Bricks
NACE 23.321, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2023not consecutivefiled annual accounts (NBB)
Net result for the year
€5.3m
2023 · €3.0m+€2.3m
Equity
€12.3m
2023 · €15.0m-€2.7m
Cash
€361,212
2023 · €85,699+€275,513
Balance sheet total
€30.1m
2023 · €25.5m+€4.5m
Largest movements
Assets
- Receivables within one year +€4.7m
up €4.7m (+33.1%), from €14.0m to €18.7m
of which Other amounts receivable: +€5.4m
- Tangible fixed assets -€455,300
down €455,300 (-4.9%), from €9.2m to €8.8m
of which Plant, machinery and equipment: -€575,580
Equity and liabilities
- Other debts +€8.5m
up €8.5m (+109%), from €7.8m to €16.3m
- Profit (loss) carried forward -€2.7m
down €2.7m (-32.5%), from €8.3m to €5.6m
- Trade debts -€1.3m
down €1.3m (-51.0%), from €2.5m to €1.2m
Income statement
- Turnover +€13.5m
up €13.5m (+72.4%), from €18.6m to €32.1m
- Services and other goods +€4.5m
up €4.5m (+51.0%), from €8.7m to €13.2m
- Goods and materials +€3.0m
up €3.0m (+71.7%), from €4.2m to €7.2m
of which Purchases: +€2.4m
- Depreciation +€2.8m
up €2.8m (+137%), from €2.1m to €4.9m
- Financial income +€1.5m
up €1.5m (+518%), from €283,522 to €1.8m
From the 2023 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.
Result 2023
€3.0m
Turnover
+€13.5m
Other operating income
+€142,825
Goods and materials
-€3.0m
Services and other goods
-€4.5m
Staff costs
-€740,745
Depreciation
-€2.8m
Write-downs
+€31,076
Provisions
-€100,000
Other operating charges
-€30,983
Other operating items
-€163,960
Financial income
+€1.5m
Financial charges
-€1.4m
Taxes
-€1,799
Result 2025
€5.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,545,756 | €30,063,891 | +€4.5m | +17.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,225,675 | €8,804,968 | -€420,707 | -4.6% |
| Intangible fixed assets | 21 | - | €35,843 | +€35,843 | |
| Tangible fixed assets | 22/27 | €9,222,425 | €8,767,124 | -€455,300 | -4.9% |
| Land and buildings | 22 | €4,217,056 | €4,167,598 | -€49,458 | -1.2% |
| Plant, machinery and equipment | 23 | €4,635,741 | €4,060,161 | -€575,580 | -12.4% |
| Furniture and vehicles | 24 | €361,159 | €539,365 | +€178,206 | +49.3% |
| Leasing and similar rights | 25 | €8,468 | €0 | -€8,468 | -100% |
| Financial fixed assets | 28 | €3,250 | €2,000 | -€1,250 | -38.5% |
| Other financial fixed assets | 284/8 | €3,250 | €2,000 | -€1,250 | -38.5% |
| Amounts receivable and cash guarantees | 285/8 | €3,250 | €2,000 | -€1,250 | -38.5% |
| Current assets | 29/58 | €16,320,081 | €21,258,924 | +€4.9m | +30.3% |
| Stocks and contracts in progress | 3 | €2,170,468 | €2,163,063 | -€7,405 | -0.3% |
| Stocks | 30/36 | €2,170,468 | €2,163,063 | -€7,405 | -0.3% |
| Raw materials and consumables | 30/31 | €14,265 | €0 | -€14,265 | -100% |
| Goods purchased for resale | 34 | €2,156,203 | €2,163,063 | +€6,860 | +0.3% |
| Amounts receivable within one year | 40/41 | €14,047,025 | €18,702,412 | +€4.7m | +33.1% |
| Trade receivables | 40 | €1,395,284 | €700,633 | -€694,651 | -49.8% |
| Other amounts receivable | 41 | €12,651,741 | €18,001,778 | +€5.4m | +42.3% |
| Cash at bank and in hand | 54/58 | €85,699 | €361,212 | +€275,513 | +321% |
| Deferred charges and accrued income | 490/1 | €16,889 | €32,237 | +€15,348 | +90.9% |
| Total equity and liabilities | 10/49 | €25,545,756 | €30,063,891 | +€4.5m | +17.7% |
| Equity | 10/15 | €15,047,817 | €12,345,823 | -€2.7m | -18.0% |
| Contributions | 10/11 | €5,018,600 | €5,018,600 | = | 0.0% |
| Reserves | 13 | €1,703,656 | €1,703,656 | = | 0.0% |
| Tax-exempt reserves | 132 | €631,500 | €631,500 | = | 0.0% |
| Distributable reserves | 133 | €1,072,156 | €1,072,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,325,561 | €5,623,566 | -€2.7m | -32.5% |
| Amounts payable | 17/49 | €10,497,939 | €17,718,069 | +€7.2m | +68.8% |
| Amounts payable within one year | 42/48 | €10,417,867 | €17,638,697 | +€7.2m | +69.3% |
| Current portion of amounts payable after more than one year | 42 | €10,162 | - | -€10,162 | |
| Trade debts | 44 | €2,513,128 | €1,232,295 | -€1.3m | -51.0% |
| Suppliers | 440/4 | €2,513,128 | €1,232,295 | -€1.3m | -51.0% |
| Taxes, remuneration and social security | 45 | €103,672 | €134,281 | +€30,609 | +29.5% |
| Taxes | 450/3 | €11,511 | €63,090 | +€51,579 | +448% |
| Remuneration and social security | 454/9 | €92,161 | €71,191 | -€20,970 | -22.8% |
| Other amounts payable | 47/48 | €7,790,905 | €16,272,121 | +€8.5m | +109% |
| Accrued charges and deferred income | 492/3 | €80,072 | €79,372 | -€700 | -0.9% |
| Operating income | 70/76A | €19,081,231 | €32,535,215 | +€13.5m | +70.5% |
| Turnover | 70 | €18,619,899 | €32,095,019 | +€13.5m | +72.4% |
| Other operating income | 74 | €286,662 | €429,487 | +€142,825 | +49.8% |
| Non-recurring operating income | 76A | €174,670 | €10,710 | -€163,960 | -93.9% |
| Operating charges | 60/66A | €15,851,229 | €26,998,064 | +€11.1m | +70.3% |
| Goods for resale, raw materials and consumables | 60 | €4,212,598 | €7,231,391 | +€3.0m | +71.7% |
| Purchases | 600/8 | €4,867,482 | €7,223,986 | +€2.4m | +48.4% |
| Change in stocks: decrease (increase) | 609 | -€654,883 | €7,405 | +€662,288 | |
| Services and other goods | 61 | €8,738,859 | €13,197,904 | +€4.5m | +51.0% |
| Remuneration, social security and pensions | 62 | €859,284 | €1,600,030 | +€740,745 | +86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,068,491 | €4,896,836 | +€2.8m | +137% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,662 | -€18,414 | -€31,076 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€100,000 | - | +€100,000 | |
| Other operating charges | 640/8 | €59,335 | €90,318 | +€30,983 | +52.2% |
| Operating profit (loss) | 9901 | €3,230,002 | €5,537,151 | +€2.3m | +71.4% |
| Financial income | 75/76B | €283,522 | €1,752,359 | +€1.5m | +518% |
| Recurring financial income | 75 | €283,522 | €1,752,359 | +€1.5m | +518% |
| Income from financial fixed assets | 750 | - | €1,738,697 | +€1.7m | |
| Income from current assets | 751 | €282,942 | €10,395 | -€272,547 | -96.3% |
| Other financial income | 752/9 | €580 | €3,267 | +€2,687 | +464% |
| Financial charges | 65/66B | €560,211 | €1,988,426 | +€1.4m | +255% |
| Recurring financial charges | 65 | €560,211 | €1,988,426 | +€1.4m | +255% |
| Debt charges | 650 | €222,201 | €1,442,650 | +€1.2m | +549% |
| Other financial charges | 652/9 | €338,010 | €545,777 | +€207,767 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €2,953,313 | €5,301,084 | +€2.3m | +79.5% |
| Income taxes | 67/77 | €1,280 | €3,078 | +€1,799 | +141% |
| Taxes | 670/3 | €1,280 | €3,078 | +€1,799 | +141% |
| Profit (loss) for the period | 9904 | €2,952,033 | €5,298,006 | +€2.3m | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,952,033 | €5,298,006 | +€2.3m | +79.5% |
Source: filed annual accounts (NBB), financial years ended 31 August 2023 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.