IMMO DUMONT: 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.
IMMO DUMONT
Largest movements
- Tangible fixed assets -€61,441
down €61,441 (-5.7%), from €1.1m to €1.0m
- Formation expenses -€25,195
down €25,195 (-36.0%), from €70,039 to €44,844
- Receivables within one year +€24,197
up €24,197 (+174%), from €13,907 to €38,103
of which Trade receivables: +€26,937
- Cash -€16,646
down €16,646 (-10.0%), from €166,562 to €149,916
mainly Contributions, distributions and other (-€150,000) and Other debts (-€69,800)
- Other debts -€69,800
down €69,800 (-96.5%), from €72,300 to €2,500
- Gross operating margin +€160,406
up €160,406 (+61.4%), from €261,368 to €421,774
- Staff costs +€80,564
up €80,564 (+236%), from €34,171 to €114,734
- Taxes +€14,657
up €14,657 (+53.3%), from €27,510 to €42,168
- Financial charges +€8,441
up €8,441 (+41.1%), from €20,518 to €28,959
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 | €1,353,676 | €1,281,004 | -€72,672 | -5.4% |
| Formation expenses | 20 | €70,039 | €44,844 | -€25,195 | -36.0% |
| Fixed assets | 21/28 | €1,101,254 | €1,035,709 | -€65,544 | -6.0% |
| Intangible fixed assets | 21 | €15,388 | €11,285 | -€4,104 | -26.7% |
| Tangible fixed assets | 22/27 | €1,085,866 | €1,024,425 | -€61,441 | -5.7% |
| Land and buildings | 22 | €1,024,627 | €995,187 | -€29,440 | -2.9% |
| Plant, machinery and equipment | 23 | €29,188 | €10,269 | -€18,918 | -64.8% |
| Furniture and vehicles | 24 | €32,051 | €18,969 | -€13,083 | -40.8% |
| Current assets | 29/58 | €182,384 | €200,451 | +€18,067 | +9.9% |
| Amounts receivable within one year | 40/41 | €13,907 | €38,103 | +€24,197 | +174% |
| Trade receivables | 40 | €11,167 | €38,103 | +€26,937 | +241% |
| Other amounts receivable | 41 | €2,740 | - | -€2,740 | |
| Cash at bank and in hand | 54/58 | €166,562 | €149,916 | -€16,646 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,915 | €12,431 | +€10,516 | +549% |
| Total equity and liabilities | 10/49 | €1,353,676 | €1,281,004 | -€72,672 | -5.4% |
| Equity | 10/15 | €149,128 | €139,204 | -€9,925 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,000 | €115,000 | = | 0.0% |
| Distributable reserves | 133 | €115,000 | €115,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,528 | €5,604 | -€9,925 | -63.9% |
| Amounts payable | 17/49 | €1,204,548 | €1,141,801 | -€62,748 | -5.2% |
| Amounts payable after more than one year | 17 | €1,040,692 | €1,032,329 | -€8,363 | -0.8% |
| Financial debts | 170/4 | €1,040,692 | €1,032,329 | -€8,363 | -0.8% |
| Amounts payable within one year | 42/48 | €161,803 | €109,472 | -€52,331 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €50,605 | €64,036 | +€13,431 | +26.5% |
| Trade debts | 44 | €20,938 | €21,427 | +€488 | +2.3% |
| Suppliers | 440/4 | €20,938 | €21,427 | +€488 | +2.3% |
| Taxes, remuneration and social security | 45 | €17,960 | €21,509 | +€3,549 | +19.8% |
| Taxes | 450/3 | €8,159 | €10,579 | +€2,420 | +29.7% |
| Remuneration and social security | 454/9 | €9,801 | €10,930 | +€1,129 | +11.5% |
| Other amounts payable | 47/48 | €72,300 | €2,500 | -€69,800 | -96.5% |
| Accrued charges and deferred income | 492/3 | €2,053 | - | -€2,053 | |
| Remuneration, social security and pensions | 62 | €34,171 | €114,734 | +€80,564 | +236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,910 | €92,824 | +€1,914 | +2.1% |
| Other operating charges | 640/8 | €2,344 | €3,014 | +€670 | +28.6% |
| Non-recurring operating charges | 66A | €400 | - | -€400 | |
| Gross operating margin | 9900 | €261,368 | €421,774 | +€160,406 | +61.4% |
| Operating profit (loss) | 9901 | €133,544 | €211,202 | +€77,658 | +58.2% |
| Financial charges | 65/66B | €20,518 | €28,959 | +€8,441 | +41.1% |
| Recurring financial charges | 65 | €20,518 | €28,959 | +€8,441 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €113,026 | €182,243 | +€69,217 | +61.2% |
| Income taxes | 67/77 | €27,510 | €42,168 | +€14,657 | +53.3% |
| Profit (loss) for the period | 9904 | €85,515 | €140,075 | +€54,560 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,515 | €140,075 | +€54,560 | +63.8% |
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 23 October 2026 via checked.be.