DUMOUMAT: 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.
DUMOUMAT
Largest movements
- Tangible fixed assets -€111,862
down €111,862 (-23.4%), from €477,813 to €365,952
of which Leasing and similar rights: -€125,147
- Cash +€39,023
up €39,023 (+30.1%), from €129,527 to €168,550
mainly Depreciation (+€157,396) and Net result for the year (+€84,122)
- Receivables within one year -€11,085
down €11,085 (-3.5%), from €313,620 to €302,535
of which Other amounts receivable: -€55,084
- Debts after one year -€86,586
down €86,586 (-28.3%), from €305,490 to €218,903
- Tax, wage and social debts +€21,459
up €21,459 (+156.5%), from €13,713 to €35,173
of which Remuneration and social security: +€19,759
- Current portion of long-term debt -€17,893
down €17,893 (-16.3%), from €109,525 to €91,632
- Other debts -€15,163
down €15,163 (-11.6%), from €130,824 to €115,661
- Reserves +€14,122
up €14,122 (+4.3%), from €331,015 to €345,137
of which Distributable reserves: +€27,769
- Depreciation +€49,125
up €49,125 (+45.4%), from €108,271 to €157,396
- Taxes -€17,085
down €17,085 (-37.6%), from €45,423 to €28,339
- Financial charges +€12,209
up €12,209 (+121.0%), from €10,094 to €22,303
- Gross operating margin -€5,464
down €5,464 (-1.1%), from €490,296 to €484,832
- Other operating charges +€5,131
up €5,131 (+36.1%), from €14,198 to €19,329
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 | €1,019,739 | €941,710 | -€78,029 | -7.7% |
| Fixed assets | 21/28 | €477,813 | €375,562 | -€102,251 | -21.4% |
| Intangible fixed assets | 21 | - | €9,610 | +€9,610 | |
| Tangible fixed assets | 22/27 | €477,813 | €365,952 | -€111,862 | -23.4% |
| Plant, machinery and equipment | 23 | €30,497 | €45,906 | +€15,409 | +50.5% |
| Furniture and vehicles | 24 | €12,132 | €10,296 | -€1,836 | -15.1% |
| Leasing and similar rights | 25 | €415,888 | €290,740 | -€125,147 | -30.1% |
| Other tangible fixed assets | 26 | €19,297 | €19,009 | -€288 | -1.5% |
| Current assets | 29/58 | €541,926 | €566,148 | +€24,222 | +4.5% |
| Stocks and contracts in progress | 3 | €81,921 | €79,429 | -€2,493 | -3.0% |
| Stocks | 30/36 | €81,921 | €79,429 | -€2,493 | -3.0% |
| Amounts receivable within one year | 40/41 | €313,620 | €302,535 | -€11,085 | -3.5% |
| Trade receivables | 40 | €250,767 | €294,766 | +€44,000 | +17.5% |
| Other amounts receivable | 41 | €62,853 | €7,769 | -€55,084 | -87.6% |
| Cash at bank and in hand | 54/58 | €129,527 | €168,550 | +€39,023 | +30.1% |
| Deferred charges and accrued income | 490/1 | €16,858 | €15,635 | -€1,223 | -7.3% |
| Total equity and liabilities | 10/49 | €1,019,739 | €941,710 | -€78,029 | -7.7% |
| Equity | 10/15 | €349,615 | €363,737 | +€14,122 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €331,015 | €345,137 | +€14,122 | +4.3% |
| Tax-exempt reserves | 132 | €51,999 | €38,353 | -€13,646 | -26.2% |
| Distributable reserves | 133 | €279,016 | €306,784 | +€27,769 | +10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €15,624 | €11,075 | -€4,549 | -29.1% |
| Deferred taxes | 168 | €15,624 | €11,075 | -€4,549 | -29.1% |
| Amounts payable | 17/49 | €654,501 | €566,898 | -€87,603 | -13.4% |
| Amounts payable after more than one year | 17 | €305,490 | €218,903 | -€86,586 | -28.3% |
| Financial debts | 170/4 | €305,490 | €218,903 | -€86,586 | -28.3% |
| Amounts payable within one year | 42/48 | €349,011 | €342,853 | -€6,159 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €109,525 | €91,632 | -€17,893 | -16.3% |
| Trade debts | 44 | €94,949 | €100,387 | +€5,437 | +5.7% |
| Suppliers | 440/4 | €94,949 | €100,387 | +€5,437 | +5.7% |
| Taxes, remuneration and social security | 45 | €13,713 | €35,173 | +€21,459 | +156.5% |
| Taxes | 450/3 | €1,638 | €3,339 | +€1,701 | +103.8% |
| Remuneration and social security | 454/9 | €12,076 | €31,834 | +€19,759 | +163.6% |
| Other amounts payable | 47/48 | €130,824 | €115,661 | -€15,163 | -11.6% |
| Accrued charges and deferred income | 492/3 | €0 | €5,142 | +€5,142 | |
| Non-recurring operating income | 76A | €53,000 | €0 | -€53,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €179,810 | €177,345 | -€2,465 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,271 | €157,396 | +€49,125 | +45.4% |
| Other operating charges | 640/8 | €14,198 | €19,329 | +€5,131 | +36.1% |
| Non-recurring operating charges | 66A | €1,556 | €623 | -€933 | -60.0% |
| Gross operating margin | 9900 | €490,296 | €484,832 | -€5,464 | -1.1% |
| Operating profit (loss) | 9901 | €186,461 | €130,138 | -€56,323 | -30.2% |
| Financial income | 75/76B | €205 | €76 | -€128 | -62.6% |
| Recurring financial income | 75 | €205 | €76 | -€128 | -62.6% |
| Financial charges | 65/66B | €10,094 | €22,303 | +€12,209 | +121.0% |
| Recurring financial charges | 65 | €10,094 | €22,303 | +€12,209 | +121.0% |
| Profit (loss) for the period before taxes | 9903 | €176,572 | €107,912 | -€68,660 | -38.9% |
| Transfer from deferred taxes | 780 | €3,373 | €4,549 | +€1,176 | +34.9% |
| Transfer to deferred taxes | 680 | €13,250 | €0 | -€13,250 | -100.0% |
| Income taxes | 67/77 | €45,423 | €28,339 | -€17,085 | -37.6% |
| Profit (loss) for the period | 9904 | €121,271 | €84,122 | -€37,149 | -30.6% |
| Transfer from tax-exempt reserves | 789 | €10,119 | €13,646 | +€3,528 | +34.9% |
| Transfer to tax-exempt reserves | 689 | €39,750 | €0 | -€39,750 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,640 | €97,769 | +€6,129 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.