FARGEAT - DUMOULIN: what changed
FARGEAT - DUMOULIN
Largest movements
- Receivables within one year -€10,868
down €10,868 (-49.8%), from €21,822 to €10,954
of which Trade receivables: -€11,906
- Tangible fixed assets -€10,412
down €10,412 (-44.5%), from €23,376 to €12,965
- Stocks and contracts +€5,984
up €5,984 (+55.9%), from €10,702 to €16,686
- Cash +€3,300
up €3,300 (+3.5%), from €93,018 to €96,317
mainly Net result for the year (+€36,306) and Depreciation (+€11,700)
- Other debts -€63,963
no longer reported in 2025 (was €63,963)
- Reserves +€35,000
up €35,000 (+95.0%), from €36,859 to €71,859
of which Distributable reserves: +€35,000
- Tax, wage and social debts +€11,082
up €11,082 (+396%), from €2,800 to €13,882
of which Taxes: +€6,288
- Trade debts +€9,311
up €9,311 (+42.1%), from €22,109 to €31,420
- Profit (loss) carried forward -€1,694
down €1,694 (-38.7%), from €4,375 to €2,680
- Gross operating margin +€14,560
up €14,560 (+32.6%), from €44,623 to €59,183
- Taxes +€5,088
up €5,088 (+204%), from €2,500 to €7,588
- Financial charges -€680
down €680 (-58.4%), from €1,163 to €484
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,392 | €138,434 | -€11,958 | -8.0% |
| Fixed assets | 21/28 | €23,646 | €13,235 | -€10,412 | -44.0% |
| Tangible fixed assets | 22/27 | €23,376 | €12,965 | -€10,412 | -44.5% |
| Furniture and vehicles | 24 | €23,376 | €12,965 | -€10,412 | -44.5% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €126,746 | €125,199 | -€1,547 | -1.2% |
| Stocks and contracts in progress | 3 | €10,702 | €16,686 | +€5,984 | +55.9% |
| Stocks | 30/36 | €10,702 | €16,686 | +€5,984 | +55.9% |
| Amounts receivable within one year | 40/41 | €21,822 | €10,954 | -€10,868 | -49.8% |
| Trade receivables | 40 | €20,909 | €9,003 | -€11,906 | -56.9% |
| Other amounts receivable | 41 | €913 | €1,951 | +€1,038 | +114% |
| Cash at bank and in hand | 54/58 | €93,018 | €96,317 | +€3,300 | +3.5% |
| Deferred charges and accrued income | 490/1 | €1,204 | €1,241 | +€37 | +3.1% |
| Total equity and liabilities | 10/49 | €150,392 | €138,434 | -€11,958 | -8.0% |
| Equity | 10/15 | €59,826 | €93,132 | +€33,306 | +55.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,859 | €71,859 | +€35,000 | +95.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €70,000 | +€35,000 | +100% |
| Profit (loss) carried forward | 14 | €4,375 | €2,680 | -€1,694 | -38.7% |
| Amounts payable | 17/49 | €90,566 | €45,302 | -€45,264 | -50.0% |
| Amounts payable within one year | 42/48 | €90,566 | €45,302 | -€45,264 | -50.0% |
| Financial debts | 43 | €1,693 | - | -€1,693 | |
| Credit institutions | 430/8 | €1,693 | - | -€1,693 | |
| Trade debts | 44 | €22,109 | €31,420 | +€9,311 | +42.1% |
| Suppliers | 440/4 | €22,109 | €31,420 | +€9,311 | +42.1% |
| Taxes, remuneration and social security | 45 | €2,800 | €13,882 | +€11,082 | +396% |
| Taxes | 450/3 | €2,800 | €9,088 | +€6,288 | +225% |
| Remuneration and social security | 454/9 | - | €4,794 | +€4,794 | |
| Other amounts payable | 47/48 | €63,963 | - | -€63,963 | |
| Non-recurring operating income | 76A | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,632 | €11,700 | +€67 | +0.6% |
| Other operating charges | 640/8 | €935 | €750 | -€185 | -19.8% |
| Non-recurring operating charges | 66A | €2,760 | €2,520 | -€239 | -8.7% |
| Gross operating margin | 9900 | €44,623 | €59,183 | +€14,560 | +32.6% |
| Operating profit (loss) | 9901 | €29,297 | €44,213 | +€14,917 | +50.9% |
| Financial income | 75/76B | €36 | €164 | +€128 | +355% |
| Recurring financial income | 75 | €36 | €164 | +€128 | +355% |
| Financial charges | 65/66B | €1,163 | €484 | -€680 | -58.4% |
| Recurring financial charges | 65 | €1,163 | €484 | -€680 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €28,169 | €43,894 | +€15,725 | +55.8% |
| Income taxes | 67/77 | €2,500 | €7,588 | +€5,088 | +204% |
| Profit (loss) for the period | 9904 | €25,669 | €36,306 | +€10,636 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,669 | €36,306 | +€10,636 | +41.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.