DUMOULIN - COMINES: 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 - COMINES
Largest movements
- Cash +€921,392
up €921,392 (+160%), from €577,311 to €1.5m
mainly Net result for the year (+€332,150) and Receivables within one year (+€237,269)
- Receivables within one year -€237,269
down €237,269 (-26.6%), from €892,491 to €655,222
of which Trade receivables: -€240,152
- Tangible fixed assets -€29,958
down €29,958 (-6.0%), from €497,651 to €467,693
of which Plant, machinery and equipment: -€127,793
- Profit (loss) carried forward +€332,149
up €332,149 (+26.8%), from €1.2m to €1.6m
- Trade debts +€219,621
up €219,621 (+57.2%), from €383,872 to €603,493
- Tax, wage and social debts +€95,389
up €95,389 (+36.6%), from €260,829 to €356,218
of which Remuneration and social security: +€74,438
- Accrued charges and deferred income +€27,044
new in 2025: €27,044
- Gross operating margin +€326,493
up €326,493 (+13.0%), from €2.5m to €2.8m
- Staff costs +€180,949
up €180,949 (+9.2%), from €2.0m to €2.1m
- Financial income -€118,846
down €118,846 (-94.5%), from €125,811 to €6,965
- Depreciation +€58,915
up €58,915 (+39.5%), from €149,109 to €208,024
- Other operating charges -€30,867
down €30,867 (-38.0%), from €81,172 to €50,305
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 | €2,010,146 | €2,652,645 | +€642,499 | +32.0% |
| Fixed assets | 21/28 | €497,651 | €467,693 | -€29,958 | -6.0% |
| Tangible fixed assets | 22/27 | €497,651 | €467,693 | -€29,958 | -6.0% |
| Plant, machinery and equipment | 23 | €417,429 | €289,636 | -€127,793 | -30.6% |
| Furniture and vehicles | 24 | €1,641 | €732 | -€909 | -55.4% |
| Leasing and similar rights | 25 | €8,029 | €0 | -€8,029 | -100% |
| Other tangible fixed assets | 26 | €70,551 | €177,325 | +€106,774 | +151% |
| Current assets | 29/58 | €1,512,495 | €2,184,951 | +€672,456 | +44.5% |
| Stocks and contracts in progress | 3 | €36,220 | €26,010 | -€10,210 | -28.2% |
| Stocks | 30/36 | €36,220 | €26,010 | -€10,210 | -28.2% |
| Amounts receivable within one year | 40/41 | €892,491 | €655,222 | -€237,269 | -26.6% |
| Trade receivables | 40 | €804,249 | €564,097 | -€240,152 | -29.9% |
| Other amounts receivable | 41 | €88,242 | €91,125 | +€2,883 | +3.3% |
| Cash at bank and in hand | 54/58 | €577,311 | €1,498,703 | +€921,392 | +160% |
| Deferred charges and accrued income | 490/1 | €6,473 | €5,017 | -€1,456 | -22.5% |
| Total equity and liabilities | 10/49 | €2,010,146 | €2,652,645 | +€642,499 | +32.0% |
| Equity | 10/15 | €1,318,130 | €1,645,144 | +€327,014 | +24.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €10,125 | €10,125 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €3,975 | €3,975 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €1,241,370 | €1,573,519 | +€332,149 | +26.8% |
| Investment grants | 15 | €5,135 | €0 | -€5,135 | -100% |
| Amounts payable | 17/49 | €692,016 | €1,007,500 | +€315,484 | +45.6% |
| Amounts payable after more than one year | 17 | €12,769 | €6,799 | -€5,970 | -46.8% |
| Financial debts | 170/4 | €12,769 | €6,799 | -€5,970 | -46.8% |
| Amounts payable within one year | 42/48 | €679,247 | €973,658 | +€294,411 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €26,866 | €5,971 | -€20,895 | -77.8% |
| Trade debts | 44 | €383,872 | €603,493 | +€219,621 | +57.2% |
| Suppliers | 440/4 | €383,872 | €603,493 | +€219,621 | +57.2% |
| Taxes, remuneration and social security | 45 | €260,829 | €356,218 | +€95,389 | +36.6% |
| Taxes | 450/3 | €5,062 | €26,012 | +€20,950 | +414% |
| Remuneration and social security | 454/9 | €255,767 | €330,205 | +€74,438 | +29.1% |
| Other amounts payable | 47/48 | €7,680 | €7,977 | +€297 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €27,044 | +€27,044 | |
| Remuneration, social security and pensions | 62 | €1,961,342 | €2,142,291 | +€180,949 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,109 | €208,024 | +€58,915 | +39.5% |
| Other operating charges | 640/8 | €81,172 | €50,305 | -€30,867 | -38.0% |
| Gross operating margin | 9900 | €2,520,374 | €2,846,867 | +€326,493 | +13.0% |
| Operating profit (loss) | 9901 | €328,751 | €446,248 | +€117,497 | +35.7% |
| Financial income | 75/76B | €125,811 | €6,965 | -€118,846 | -94.5% |
| Recurring financial income | 75 | €125,811 | €6,965 | -€118,846 | -94.5% |
| Financial charges | 65/66B | €8,582 | €4,760 | -€3,822 | -44.5% |
| Recurring financial charges | 65 | €8,582 | €4,760 | -€3,822 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €445,981 | €448,454 | +€2,473 | +0.6% |
| Income taxes | 67/77 | €93,754 | €116,304 | +€22,550 | +24.1% |
| Profit (loss) for the period | 9904 | €352,226 | €332,150 | -€20,076 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €352,226 | €332,150 | -€20,076 | -5.7% |
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 15 October 2026 via checked.be.