DUMOULIN & Cie: 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 & Cie
Largest movements
- Tangible fixed assets +€929,773
up €929,773 (+4,608%), from €20,179 to €949,952
of which Land and buildings: +€940,784
- Receivables within one year -€50,636
down €50,636 (-27.1%), from €186,988 to €136,352
of which Trade receivables: -€57,342
- Intangible fixed assets -€41,700
down €41,700 (-46.4%), from €89,912 to €48,212
- Cash -€20,046
down €20,046 (-5.3%), from €379,509 to €359,463
mainly Investment in fixed assets (net) (-€956,057) and Net result for the year (-€61,828)
- Debts after one year +€779,659
up €779,659 (+987%), from €78,977 to €858,636
- Profit (loss) carried forward -€61,828
down €61,828 (-28.3%), from €218,327 to €156,499
- Trade debts +€57,316
up €57,316 (+21.2%), from €269,992 to €327,309
- Current portion of long-term debt +€31,728
up €31,728 (+50.8%), from €62,416 to €94,144
- Gross operating margin -€49,884
down €49,884 (-40.0%), from €124,723 to €74,839
- Write-downs +€28,928
up €28,928, from -€3,470 to €25,458
- Taxes -€17,731
down €17,731 (-100%), from €17,731 to €0
- Financial charges +€16,615
up €16,615 (+848%), from €1,958 to €18,573
- Depreciation +€9,449
up €9,449 (+16.1%), from €58,535 to €67,984
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 | €704,217 | €1,523,844 | +€819,626 | +116% |
| Fixed assets | 21/28 | €113,891 | €1,001,964 | +€888,073 | +780% |
| Intangible fixed assets | 21 | €89,912 | €48,212 | -€41,700 | -46.4% |
| Tangible fixed assets | 22/27 | €20,179 | €949,952 | +€929,773 | +4,608% |
| Land and buildings | 22 | - | €940,784 | +€940,784 | |
| Plant, machinery and equipment | 23 | €686 | €376 | -€310 | -45.2% |
| Furniture and vehicles | 24 | €17,152 | €7,537 | -€9,615 | -56.1% |
| Other tangible fixed assets | 26 | €2,341 | €1,255 | -€1,086 | -46.4% |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €590,326 | €521,879 | -€68,447 | -11.6% |
| Stocks and contracts in progress | 3 | €10,055 | €12,686 | +€2,631 | +26.2% |
| Stocks | 30/36 | €10,055 | €12,686 | +€2,631 | +26.2% |
| Amounts receivable within one year | 40/41 | €186,988 | €136,352 | -€50,636 | -27.1% |
| Trade receivables | 40 | €145,401 | €88,059 | -€57,342 | -39.4% |
| Other amounts receivable | 41 | €41,587 | €48,293 | +€6,706 | +16.1% |
| Cash at bank and in hand | 54/58 | €379,509 | €359,463 | -€20,046 | -5.3% |
| Deferred charges and accrued income | 490/1 | €13,774 | €13,379 | -€395 | -2.9% |
| Total equity and liabilities | 10/49 | €704,217 | €1,523,844 | +€819,626 | +116% |
| Equity | 10/15 | €268,327 | €206,499 | -€61,828 | -23.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,327 | €156,499 | -€61,828 | -28.3% |
| Amounts payable | 17/49 | €435,890 | €1,317,344 | +€881,454 | +202% |
| Amounts payable after more than one year | 17 | €78,977 | €858,636 | +€779,659 | +987% |
| Financial debts | 170/4 | €78,977 | €858,636 | +€779,659 | +987% |
| Amounts payable within one year | 42/48 | €334,863 | €421,537 | +€86,674 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €62,416 | €94,144 | +€31,728 | +50.8% |
| Trade debts | 44 | €269,992 | €327,309 | +€57,316 | +21.2% |
| Suppliers | 440/4 | €269,992 | €327,309 | +€57,316 | +21.2% |
| Taxes, remuneration and social security | 45 | €2,455 | €85 | -€2,370 | -96.5% |
| Taxes | 450/3 | €2,455 | €85 | -€2,370 | -96.5% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €22,050 | €37,171 | +€15,121 | +68.6% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,535 | €67,984 | +€9,449 | +16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,470 | €25,458 | +€28,928 | |
| Other operating charges | 640/8 | €597 | €2,903 | +€2,306 | +386% |
| Non-recurring operating charges | 66A | €1,144 | €29,963 | +€28,819 | +2,518% |
| Gross operating margin | 9900 | €124,723 | €74,839 | -€49,884 | -40.0% |
| Operating profit (loss) | 9901 | €67,917 | -€51,469 | -€119,386 | |
| Financial income | 75/76B | €4,095 | €8,214 | +€4,119 | +101% |
| Recurring financial income | 75 | €4,047 | €3,195 | -€852 | -21.1% |
| Non-recurring financial income | 76B | €48 | €5,019 | +€4,971 | +10,356% |
| Financial charges | 65/66B | €1,958 | €18,573 | +€16,615 | +848% |
| Recurring financial charges | 65 | €1,958 | €18,573 | +€16,615 | +848% |
| Profit (loss) for the period before taxes | 9903 | €70,054 | -€61,828 | -€131,882 | |
| Income taxes | 67/77 | €17,731 | €0 | -€17,731 | -100% |
| Profit (loss) for the period | 9904 | €52,322 | -€61,828 | -€114,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,322 | -€61,828 | -€114,150 |
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.