D.U.B.: 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.B.
Largest movements
- Receivables within one year -€33,211
down €33,211 (-94.4%), from €35,187 to €1,976
of which Trade receivables: -€16,940
- Cash +€27,285
up €27,285 (+213.3%), from €12,789 to €40,074
mainly Net result for the year (+€1.5m) and Receivables within one year (+€33,211)
- Financial fixed assets +€24,800
up €24,800 (+1.8%), from €1.4m to €1.4m
- Other debts +€24,715
up €24,715 (+29042.2%), from €85 to €24,800
- Financial income +€1.5m
up €1.5m (+4020269.9%), from €37 to €1.5m
- Gross operating margin -€201,212
down €201,212 (-95.9%), from €209,822 to €8,610
- Taxes -€49,038
down €49,038 (-96.3%), from €50,940 to €1,903
- Other operating charges -€8,268
down €8,268 (-89.2%), from €9,267 to €998
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.
Cash bridge derived
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 | €1,442,376 | €1,461,249 | +€18,874 | +1.3% |
| Fixed assets | 21/28 | €1,394,400 | €1,419,200 | +€24,800 | +1.8% |
| Financial fixed assets | 28 | €1,394,400 | €1,419,200 | +€24,800 | +1.8% |
| Current assets | 29/58 | €47,976 | €42,049 | -€5,926 | -12.4% |
| Amounts receivable within one year | 40/41 | €35,187 | €1,976 | -€33,211 | -94.4% |
| Trade receivables | 40 | €16,940 | - | -€16,940 | |
| Other amounts receivable | 41 | €18,247 | €1,976 | -€16,271 | -89.2% |
| Cash at bank and in hand | 54/58 | €12,789 | €40,074 | +€27,285 | +213.3% |
| Total equity and liabilities | 10/49 | €1,442,376 | €1,461,249 | +€18,874 | +1.3% |
| Equity | 10/15 | €1,415,072 | €1,420,719 | +€5,648 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,396,472 | €1,402,119 | +€5,648 | +0.4% |
| Distributable reserves | 133 | €1,396,472 | €1,402,119 | +€5,648 | +0.4% |
| Amounts payable | 17/49 | €27,304 | €40,530 | +€13,226 | +48.4% |
| Amounts payable within one year | 42/48 | €27,276 | €40,530 | +€13,254 | +48.6% |
| Trade debts | 44 | €15,702 | €15,730 | +€29 | +0.2% |
| Suppliers | 440/4 | €15,702 | €15,730 | +€29 | +0.2% |
| Taxes, remuneration and social security | 45 | €11,490 | - | -€11,490 | |
| Taxes | 450/3 | €11,490 | - | -€11,490 | |
| Other amounts payable | 47/48 | €85 | €24,800 | +€24,715 | +29042.2% |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Other operating charges | 640/8 | €9,267 | €998 | -€8,268 | -89.2% |
| Gross operating margin | 9900 | €209,822 | €8,610 | -€201,212 | -95.9% |
| Operating profit (loss) | 9901 | €200,556 | €7,611 | -€192,944 | -96.2% |
| Financial income | 75/76B | €37 | €1,500,000 | +€1.5m | +4020269.9% |
| Recurring financial income | 75 | €37 | €1,500,000 | +€1.5m | +4020269.9% |
| Financial charges | 65/66B | €65 | €61 | -€4 | -6.7% |
| Recurring financial charges | 65 | €65 | €61 | -€4 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €200,528 | €1,507,550 | +€1.3m | +651.8% |
| Income taxes | 67/77 | €50,940 | €1,903 | -€49,038 | -96.3% |
| Profit (loss) for the period | 9904 | €149,587 | €1,505,648 | +€1.4m | +906.5% |
| Profit (loss) for the period to be appropriated | 9905 | €149,587 | €1,505,648 | +€1.4m | +906.5% |
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 9 October 2026 via checked.be.