DANIEL DUMA: what changed
Two fiscal 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.
DANIEL DUMA
Largest movements
- Cash -€10,853
down €10,853 (-25.7%), from €42,225 to €31,372
mainly Net result for the year (-€3,162) and Stocks and contracts (-€3,144)
- Stocks and contracts +€3,144
up €3,144 (+10.2%), from €30,924 to €34,069
- Profit (loss) carried forward -€3,162
down €3,162 (-7.7%), from €40,872 to €37,711
- Other debts -€1,926
down €1,926 (-15.9%), from €12,097 to €10,171
- Trade debts -€1,600
down €1,600 (-80.3%), from €1,991 to €392
- Tax, wage and social debts -€1,014
down €1,014 (-44.6%), from €2,272 to €1,259
- Gross operating margin -€9,854
down €9,854, from €8,005 to -€1,849
- Financial charges +€125
up €125 (+25.1%), from €500 to €626
of which Financial charges: +€225
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 | €73,966 | €66,265 | -€7,701 | -10.4% |
| Current assets | 29/58 | €73,966 | €66,265 | -€7,701 | -10.4% |
| Stocks and contracts in progress | 3 | €30,924 | €34,069 | +€3,144 | +10.2% |
| Stocks | 30/36 | €30,924 | €34,069 | +€3,144 | +10.2% |
| Cash at bank and in hand | 54/58 | €42,225 | €31,372 | -€10,853 | -25.7% |
| Deferred charges and accrued income | 490/1 | €816 | €825 | +€9 | +1.1% |
| Total equity and liabilities | 10/49 | €73,966 | €66,265 | -€7,701 | -10.4% |
| Equity | 10/15 | €57,605 | €54,444 | -€3,162 | -5.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €10,535 | €10,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,872 | €37,711 | -€3,162 | -7.7% |
| Amounts payable | 17/49 | €16,361 | €11,822 | -€4,539 | -27.7% |
| Amounts payable within one year | 42/48 | €16,361 | €11,822 | -€4,539 | -27.7% |
| Trade debts | 44 | €1,991 | €392 | -€1,600 | -80.3% |
| Suppliers | 440/4 | €1,991 | €392 | -€1,600 | -80.3% |
| Taxes, remuneration and social security | 45 | €2,272 | €1,259 | -€1,014 | -44.6% |
| Taxes | 450/3 | €2,272 | €1,259 | -€1,014 | -44.6% |
| Other amounts payable | 47/48 | €12,097 | €10,171 | -€1,926 | -15.9% |
| Other operating charges | 640/8 | €679 | €691 | +€12 | +1.8% |
| Gross operating margin | 9900 | €8,005 | -€1,849 | -€9,854 | |
| Operating profit (loss) | 9901 | €7,326 | -€2,541 | -€9,866 | |
| Financial income | 75/76B | €3 | €5 | +€2 | +45.2% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +45.2% |
| Financial charges | 65/66B | €500 | €626 | +€125 | +25.1% |
| Recurring financial charges | 65 | €400 | €626 | +€225 | +56.3% |
| Non-recurring financial charges | 66B | €100 | - | -€100 | |
| Profit (loss) for the period before taxes | 9903 | €6,829 | -€3,162 | -€9,990 | |
| Profit (loss) for the period | 9904 | €6,829 | -€3,162 | -€9,990 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,829 | -€3,162 | -€9,990 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.