D.U.A.: 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.
D.U.A.
Largest movements
- Receivables within one year +€95,514
up €95,514 (+79.1%), from €120,792 to €216,306
of which Trade receivables: +€99,827
- Tangible fixed assets -€24,070
down €24,070 (-28.8%), from €83,534 to €59,465
of which Leasing and similar rights: -€18,890
- Deferred charges and accrued income -€17,046
no longer reported in 2024 (was €17,046)
- Trade debts +€46,139
up €46,139 (+318%), from €14,532 to €60,670
- Current portion of long-term debt +€7,172
up €7,172 (+53.4%), from €13,418 to €20,590
- Short-term financial debts +€3,495
up €3,495 (+56.6%), from €6,175 to €9,671
- Gross operating margin -€52,842
down €52,842 (-15.6%), from €339,356 to €286,514
- Staff costs -€51,505
down €51,505 (-17.7%), from €290,258 to €238,753
- Financial charges +€13,871
up €13,871 (+363%), from €3,825 to €17,696
- Depreciation -€7,458
down €7,458 (-23.7%), from €31,527 to €24,070
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.
Derived cash bridge
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 | €228,326 | €281,726 | +€53,401 | +23.4% |
| Fixed assets | 21/28 | €89,414 | €65,345 | -€24,070 | -26.9% |
| Tangible fixed assets | 22/27 | €83,534 | €59,465 | -€24,070 | -28.8% |
| Furniture and vehicles | 24 | €1,830 | €768 | -€1,062 | -58.0% |
| Leasing and similar rights | 25 | €60,394 | €41,504 | -€18,890 | -31.3% |
| Other tangible fixed assets | 26 | €21,311 | €17,193 | -€4,117 | -19.3% |
| Financial fixed assets | 28 | €5,880 | €5,880 | = | 0.0% |
| Current assets | 29/58 | €138,911 | €216,382 | +€77,470 | +55.8% |
| Amounts receivable within one year | 40/41 | €120,792 | €216,306 | +€95,514 | +79.1% |
| Trade receivables | 40 | €94,019 | €193,846 | +€99,827 | +106% |
| Other amounts receivable | 41 | €26,773 | €22,460 | -€4,313 | -16.1% |
| Cash at bank and in hand | 54/58 | €1,073 | €76 | -€997 | -92.9% |
| Deferred charges and accrued income | 490/1 | €17,046 | - | -€17,046 | |
| Total equity and liabilities | 10/49 | €228,326 | €281,726 | +€53,401 | +23.4% |
| Equity | 10/15 | €85,670 | €86,172 | +€502 | +0.6% |
| Contributions | 10/11 | €15,500 | €15,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,170 | €70,672 | +€502 | +0.7% |
| Amounts payable | 17/49 | €142,655 | €195,554 | +€52,899 | +37.1% |
| Amounts payable after more than one year | 17 | €42,592 | €41,147 | -€1,444 | -3.4% |
| Financial debts | 170/4 | €42,592 | €41,147 | -€1,444 | -3.4% |
| Amounts payable within one year | 42/48 | €100,063 | €154,407 | +€54,344 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €13,418 | €20,590 | +€7,172 | +53.4% |
| Financial debts | 43 | €6,175 | €9,671 | +€3,495 | +56.6% |
| Credit institutions | 430/8 | €6,175 | €9,671 | +€3,495 | +56.6% |
| Trade debts | 44 | €14,532 | €60,670 | +€46,139 | +318% |
| Suppliers | 440/4 | €14,532 | €60,670 | +€46,139 | +318% |
| Taxes, remuneration and social security | 45 | €65,938 | €63,477 | -€2,462 | -3.7% |
| Taxes | 450/3 | €5,082 | €8,136 | +€3,054 | +60.1% |
| Remuneration and social security | 454/9 | €60,856 | €55,341 | -€5,515 | -9.1% |
| Non-recurring operating income | 76A | €1,540 | - | -€1,540 | |
| Remuneration, social security and pensions | 62 | €290,258 | €238,753 | -€51,505 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,527 | €24,070 | -€7,458 | -23.7% |
| Other operating charges | 640/8 | €5,063 | €2,089 | -€2,973 | -58.7% |
| Non-recurring operating charges | 66A | €2,401 | - | -€2,401 | |
| Gross operating margin | 9900 | €339,356 | €286,514 | -€52,842 | -15.6% |
| Operating profit (loss) | 9901 | €10,107 | €21,603 | +€11,495 | +114% |
| Financial income | 75/76B | - | €1,128 | +€1,128 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €1,127 | +€1,127 | |
| Financial charges | 65/66B | €3,825 | €17,696 | +€13,871 | +363% |
| Recurring financial charges | 65 | €3,825 | €17,696 | +€13,871 | +363% |
| Profit (loss) for the period before taxes | 9903 | €6,282 | €5,035 | -€1,247 | -19.9% |
| Income taxes | 67/77 | €3,081 | €4,533 | +€1,452 | +47.1% |
| Profit (loss) for the period | 9904 | €3,201 | €502 | -€2,699 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,201 | €502 | -€2,699 | -84.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.