Jérôme 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.
Jérôme Dumont
Largest movements
- Tangible fixed assets +€69,194
up €69,194 (+167%), from €41,370 to €110,564
- Receivables within one year +€49,699
up €49,699 (+551%), from €9,014 to €58,713
of which Trade receivables: +€26,854
- Stocks and contracts -€22,510
down €22,510 (-93.7%), from €24,020 to €1,510
- Cash +€7,745
up €7,745 (+9.9%), from €78,027 to €85,772
mainly Net result for the year (+€63,927) and Depreciation (+€35,101)
- Profit (loss) carried forward +€63,127
up €63,127 (+46.7%), from €135,289 to €198,416
- Debts after one year +€27,722
up €27,722 (+1,506%), from €1,841 to €29,563
- Trade debts +€7,180
up €7,180 (+1,290%), from €556 to €7,736
- Current portion of long-term debt +€7,014
up €7,014 (+129%), from €5,427 to €12,441
- Tax, wage and social debts -€5,919
down €5,919 (-92.9%), from €6,369 to €450
of which Remuneration and social security: -€6,369
- Purchases and services +€53,273
up €53,273 (+33.2%), from €160,597 to €213,870
- Turnover +€47,302
up €47,302 (+11.1%), from €426,570 to €473,872
- Staff costs +€21,644
up €21,644 (+17.9%), from €120,962 to €142,606
- Depreciation +€7,894
up €7,894 (+29.0%), from €27,207 to €35,101
- Financial income +€7,269
up €7,269 (+89,192%), from €8 to €7,277
of which Non-recurring financial income: +€7,243
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 | €155,151 | €260,138 | +€104,987 | +67.7% |
| Fixed assets | 21/28 | €43,154 | €111,685 | +€68,531 | +159% |
| Intangible fixed assets | 21 | €1,604 | €941 | -€663 | -41.4% |
| Tangible fixed assets | 22/27 | €41,370 | €110,564 | +€69,194 | +167% |
| Furniture and vehicles | 24 | €41,370 | €110,564 | +€69,194 | +167% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €111,997 | €148,453 | +€36,457 | +32.6% |
| Stocks and contracts in progress | 3 | €24,020 | €1,510 | -€22,510 | -93.7% |
| Stocks | 30/36 | €24,020 | €1,510 | -€22,510 | -93.7% |
| Amounts receivable within one year | 40/41 | €9,014 | €58,713 | +€49,699 | +551% |
| Trade receivables | 40 | - | €26,854 | +€26,854 | |
| Other amounts receivable | 41 | €9,014 | €31,859 | +€22,845 | +253% |
| Cash at bank and in hand | 54/58 | €78,027 | €85,772 | +€7,745 | +9.9% |
| Deferred charges and accrued income | 490/1 | €936 | €2,459 | +€1,523 | +163% |
| Total equity and liabilities | 10/49 | €155,151 | €260,138 | +€104,987 | +67.7% |
| Equity | 10/15 | €138,289 | €201,416 | +€63,127 | +45.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,289 | €198,416 | +€63,127 | +46.7% |
| Amounts payable | 17/49 | €16,861 | €58,722 | +€41,860 | +248% |
| Amounts payable after more than one year | 17 | €1,841 | €29,563 | +€27,722 | +1,506% |
| Other amounts payable | 178/9 | €1,841 | €29,563 | +€27,722 | +1,506% |
| Amounts payable within one year | 42/48 | €15,020 | €28,639 | +€13,619 | +90.7% |
| Current portion of amounts payable after more than one year | 42 | €5,427 | €12,441 | +€7,014 | +129% |
| Trade debts | 44 | €556 | €7,736 | +€7,180 | +1,290% |
| Suppliers | 440/4 | €556 | €7,736 | +€7,180 | +1,290% |
| Taxes, remuneration and social security | 45 | €6,369 | €450 | -€5,919 | -92.9% |
| Taxes | 450/3 | - | €450 | +€450 | |
| Remuneration and social security | 454/9 | €6,369 | - | -€6,369 | |
| Other amounts payable | 47/48 | €2,668 | €8,012 | +€5,344 | +200% |
| Accrued charges and deferred income | 492/3 | - | €520 | +€520 | |
| Turnover | 70 | €426,570 | €473,872 | +€47,302 | +11.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €160,597 | €213,870 | +€53,273 | +33.2% |
| Remuneration, social security and pensions | 62 | €120,962 | €142,606 | +€21,644 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,207 | €35,101 | +€7,894 | +29.0% |
| Other operating charges | 640/8 | - | €14 | +€14 | |
| Gross operating margin | 9900 | €265,974 | €260,002 | -€5,972 | -2.2% |
| Operating profit (loss) | 9901 | €117,805 | €82,281 | -€35,523 | -30.2% |
| Financial income | 75/76B | €8 | €7,277 | +€7,269 | +89,192% |
| Recurring financial income | 75 | €8 | €35 | +€27 | +325% |
| Non-recurring financial income | 76B | - | €7,243 | +€7,243 | |
| Financial charges | 65/66B | €322 | €1,724 | +€1,401 | +435% |
| Recurring financial charges | 65 | €322 | €1,183 | +€861 | +267% |
| Non-recurring financial charges | 66B | - | €540 | +€540 | |
| Profit (loss) for the period before taxes | 9903 | €117,491 | €87,835 | -€29,655 | -25.2% |
| Income taxes | 67/77 | €22,956 | €23,909 | +€953 | +4.2% |
| Profit (loss) for the period | 9904 | €94,535 | €63,927 | -€30,608 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,535 | €63,927 | -€30,608 | -32.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.