DUMY: what changed
Two fiscal 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.
DUMY
Largest movements
- Tangible fixed assets +€24,903
up €24,903 (+566.1%), from €4,399 to €29,302
- Cash -€2,730
down €2,730 (-19.8%), from €13,818 to €11,088
mainly Investment in fixed assets (net) (-€35,692) and Other debts (-€5,226)
- Deferred charges and accrued income -€1,235
no longer reported in 2024 (was €1,235)
- Debts after one year +€31,790
new in 2024: €31,790
- Other debts -€5,226
no longer reported in 2024 (was €5,226)
- Trade debts -€3,444
down €3,444 (-89.7%), from €3,840 to €396
of which Suppliers: -€3,840
- Tax, wage and social debts -€2,701
down €2,701 (-50.9%), from €5,302 to €2,601
- Turnover +€69,600
new in 2024: €69,600
- Purchases and services +€55,972
new in 2024: €55,972
- Depreciation +€7,710
up €7,710 (+250.4%), from €3,079 to €10,789
- Taxes -€2,842
down €2,842 (-93.7%), from €3,033 to €191
- Gross operating margin -€1,573
down €1,573 (-10.3%), from €15,256 to €13,683
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,117 | €51,576 | +€20,459 | +65.7% |
| Fixed assets | 21/28 | €4,399 | €29,302 | +€24,903 | +566.1% |
| Tangible fixed assets | 22/27 | €4,399 | €29,302 | +€24,903 | +566.1% |
| Furniture and vehicles | 24 | €4,399 | €29,302 | +€24,903 | +566.1% |
| Current assets | 29/58 | €26,718 | €22,274 | -€4,444 | -16.6% |
| Amounts receivable within one year | 40/41 | €11,665 | €11,186 | -€479 | -4.1% |
| Trade receivables | 40 | €11,665 | €9,356 | -€2,309 | -19.8% |
| Other amounts receivable | 41 | - | €1,830 | +€1,830 | |
| Cash at bank and in hand | 54/58 | €13,818 | €11,088 | -€2,730 | -19.8% |
| Deferred charges and accrued income | 490/1 | €1,235 | - | -€1,235 | |
| Total equity and liabilities | 10/49 | €31,117 | €51,576 | +€20,459 | +65.7% |
| Equity | 10/15 | €16,749 | €16,789 | +€40 | +0.2% |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,049 | €15,089 | +€40 | +0.3% |
| Amounts payable | 17/49 | €14,368 | €34,787 | +€20,419 | +142.1% |
| Amounts payable after more than one year | 17 | - | €31,790 | +€31,790 | |
| Financial debts | 170/4 | - | €31,790 | +€31,790 | |
| Amounts payable within one year | 42/48 | €14,368 | €2,997 | -€11,371 | -79.1% |
| Trade debts | 44 | €3,840 | €396 | -€3,444 | -89.7% |
| Suppliers | 440/4 | €3,840 | - | -€3,840 | |
| Bills of exchange payable | 441 | - | €396 | +€396 | |
| Taxes, remuneration and social security | 45 | €5,302 | €2,601 | -€2,701 | -50.9% |
| Taxes | 450/3 | €5,302 | €2,601 | -€2,701 | -50.9% |
| Other amounts payable | 47/48 | €5,226 | - | -€5,226 | |
| Turnover | 70 | - | €69,600 | +€69,600 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €55,972 | +€55,972 | |
| Remuneration, social security and pensions | 62 | - | €130 | +€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,079 | €10,789 | +€7,710 | +250.4% |
| Other operating charges | 640/8 | €1,808 | €1,743 | -€65 | -3.6% |
| Non-recurring operating charges | 66A | - | €1,234 | +€1,234 | |
| Gross operating margin | 9900 | €15,256 | €13,683 | -€1,573 | -10.3% |
| Operating profit (loss) | 9901 | €10,369 | -€213 | -€10,582 | |
| Financial income | 75/76B | €13 | €603 | +€590 | +4541.4% |
| Recurring financial income | 75 | €13 | €603 | +€590 | +4541.4% |
| Non-recurring financial income | 76B | - | €603 | +€603 | |
| Financial charges | 65/66B | €141 | €159 | +€18 | +13.0% |
| Recurring financial charges | 65 | €141 | €159 | +€18 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €10,241 | €231 | -€10,010 | -97.7% |
| Income taxes | 67/77 | €3,033 | €191 | -€2,842 | -93.7% |
| Profit (loss) for the period | 9904 | €7,208 | €40 | -€7,168 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,208 | €40 | -€7,168 | -99.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.