DUMOVEN: 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.
DUMOVEN
Largest movements
- Tangible fixed assets -€18,365
down €18,365 (-6.6%), from €279,340 to €260,975
of which Land and buildings: -€17,547
- Receivables within one year +€10,189
up €10,189 (+800%), from €1,274 to €11,464
of which Trade receivables: +€10,489
- Cash -€4,352
down €4,352 (-12.7%), from €34,293 to €29,941
mainly Contributions, distributions and other (-€41,866) and Debts after one year (-€14,238)
- Debts after one year -€14,238
no longer reported in 2025 (was €14,238)
- Current portion of long-term debt -€13,944
down €13,944 (-49.5%), from €28,182 to €14,238
- Other debts +€13,529
up €13,529 (+428%), from €3,160 to €16,689
- Reserves +€3,692
up €3,692 (+1.8%), from €202,764 to €206,456
- Depreciation -€12,889
down €12,889 (-37.5%), from €34,381 to €21,493
- Gross operating margin +€4,822
up €4,822 (+5.8%), from €83,220 to €88,041
- Taxes +€2,077
up €2,077 (+15.4%), from €13,515 to €15,592
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 | €317,624 | €308,102 | -€9,522 | -3.0% |
| Fixed assets | 21/28 | €279,840 | €261,475 | -€18,365 | -6.6% |
| Tangible fixed assets | 22/27 | €279,340 | €260,975 | -€18,365 | -6.6% |
| Land and buildings | 22 | €277,540 | €259,993 | -€17,547 | -6.3% |
| Furniture and vehicles | 24 | €1,800 | €982 | -€819 | -45.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €37,784 | €46,627 | +€8,843 | +23.4% |
| Amounts receivable within one year | 40/41 | €1,274 | €11,464 | +€10,189 | +800% |
| Trade receivables | 40 | - | €10,489 | +€10,489 | |
| Other amounts receivable | 41 | €1,274 | €975 | -€300 | -23.5% |
| Cash at bank and in hand | 54/58 | €34,293 | €29,941 | -€4,352 | -12.7% |
| Deferred charges and accrued income | 490/1 | €2,217 | €5,222 | +€3,005 | +136% |
| Total equity and liabilities | 10/49 | €317,624 | €308,102 | -€9,522 | -3.0% |
| Equity | 10/15 | €271,564 | €275,256 | +€3,692 | +1.4% |
| Contributions | 10/11 | €68,800 | €68,800 | = | 0.0% |
| Reserves | 13 | €202,764 | €206,456 | +€3,692 | +1.8% |
| Distributable reserves | 133 | €202,764 | €206,456 | +€3,692 | +1.8% |
| Amounts payable | 17/49 | €46,060 | €32,846 | -€13,214 | -28.7% |
| Amounts payable after more than one year | 17 | €14,238 | - | -€14,238 | |
| Financial debts | 170/4 | €14,238 | - | -€14,238 | |
| Amounts payable within one year | 42/48 | €31,822 | €32,846 | +€1,024 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €28,182 | €14,238 | -€13,944 | -49.5% |
| Trade debts | 44 | €480 | €327 | -€153 | -31.9% |
| Suppliers | 440/4 | €480 | €327 | -€153 | -31.9% |
| Taxes, remuneration and social security | 45 | - | €1,592 | +€1,592 | |
| Taxes | 450/3 | - | €1,592 | +€1,592 | |
| Other amounts payable | 47/48 | €3,160 | €16,689 | +€13,529 | +428% |
| Non-recurring operating income | 76A | - | €8,500 | +€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,381 | €21,493 | -€12,889 | -37.5% |
| Other operating charges | 640/8 | €4,725 | €4,973 | +€247 | +5.2% |
| Gross operating margin | 9900 | €83,220 | €88,041 | +€4,822 | +5.8% |
| Operating profit (loss) | 9901 | €44,113 | €61,576 | +€17,463 | +39.6% |
| Financial charges | 65/66B | €821 | €426 | -€394 | -48.0% |
| Recurring financial charges | 65 | €821 | €426 | -€394 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €43,292 | €61,150 | +€17,858 | +41.2% |
| Income taxes | 67/77 | €13,515 | €15,592 | +€2,077 | +15.4% |
| Profit (loss) for the period | 9904 | €29,777 | €45,558 | +€15,780 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,777 | €45,558 | +€15,780 | +53.0% |
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 26 October 2026 via checked.be.