DOUBLE YOU: 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.
DOUBLE YOU
Largest movements
- Receivables within one year -€55,995
down €55,995 (-40.4%), from €138,527 to €82,532
of which Other amounts receivable: -€30,641
- Cash -€29,515
down €29,515 (-89.8%), from €32,865 to €3,350
mainly Net result for the year (-€45,510) and Debts after one year (-€26,889)
- Tangible fixed assets -€29,288
down €29,288 (-18.3%), from €160,226 to €130,938
of which Furniture and vehicles: -€28,908
- Financial fixed assets +€5,000
up €5,000 (+35.7%), from €14,000 to €19,000
- Profit (loss) carried forward -€45,510
new in 2025: -€45,510
- Debts after one year -€26,889
down €26,889 (-26.4%), from €101,990 to €75,100
- Tax, wage and social debts -€18,441
down €18,441 (-35.4%), from €52,029 to €33,588
- Trade debts -€16,075
down €16,075 (-56.1%), from €28,678 to €12,603
- Short-term financial debts +€5,000
new in 2025: €5,000
- Gross operating margin -€98,045
down €98,045 (-95.5%), from €102,618 to €4,574
- Taxes -€27,733
down €27,733 (-91.9%), from €30,192 to €2,459
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 | €346,286 | €239,203 | -€107,083 | -30.9% |
| Fixed assets | 21/28 | €174,226 | €149,938 | -€24,288 | -13.9% |
| Tangible fixed assets | 22/27 | €160,226 | €130,938 | -€29,288 | -18.3% |
| Land and buildings | 22 | €80,040 | €73,660 | -€6,380 | -8.0% |
| Furniture and vehicles | 24 | €80,186 | €51,278 | -€28,908 | -36.1% |
| Other tangible fixed assets | 26 | - | €6,000 | +€6,000 | |
| Financial fixed assets | 28 | €14,000 | €19,000 | +€5,000 | +35.7% |
| Current assets | 29/58 | €172,060 | €89,266 | -€82,795 | -48.1% |
| Amounts receivable within one year | 40/41 | €138,527 | €82,532 | -€55,995 | -40.4% |
| Trade receivables | 40 | €65,382 | €40,029 | -€25,353 | -38.8% |
| Other amounts receivable | 41 | €73,144 | €42,503 | -€30,641 | -41.9% |
| Cash at bank and in hand | 54/58 | €32,865 | €3,350 | -€29,515 | -89.8% |
| Deferred charges and accrued income | 490/1 | €669 | €3,384 | +€2,715 | +406.1% |
| Total equity and liabilities | 10/49 | €346,286 | €239,203 | -€107,083 | -30.9% |
| Equity | 10/15 | €131,533 | €86,023 | -€45,510 | -34.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €106,533 | €106,533 | = | 0.0% |
| Distributable reserves | 133 | €106,533 | €106,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€45,510 | -€45,510 | |
| Amounts payable | 17/49 | €214,753 | €153,180 | -€61,573 | -28.7% |
| Amounts payable after more than one year | 17 | €101,990 | €75,100 | -€26,889 | -26.4% |
| Financial debts | 170/4 | €101,990 | €75,100 | -€26,889 | -26.4% |
| Amounts payable within one year | 42/48 | €111,484 | €78,080 | -€33,405 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €30,778 | €26,889 | -€3,888 | -12.6% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Other loans | 439 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €28,678 | €12,603 | -€16,075 | -56.1% |
| Suppliers | 440/4 | €28,678 | €12,603 | -€16,075 | -56.1% |
| Taxes, remuneration and social security | 45 | €52,029 | €33,588 | -€18,441 | -35.4% |
| Taxes | 450/3 | €52,029 | €33,588 | -€18,441 | -35.4% |
| Accrued charges and deferred income | 492/3 | €1,279 | - | -€1,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,710 | €35,288 | -€421 | -1.2% |
| Other operating charges | 640/8 | €7,327 | €6,590 | -€738 | -10.1% |
| Gross operating margin | 9900 | €102,618 | €4,574 | -€98,045 | -95.5% |
| Operating profit (loss) | 9901 | €59,581 | -€37,304 | -€96,885 | |
| Financial income | 75/76B | €238 | €344 | +€106 | +44.6% |
| Recurring financial income | 75 | €238 | €344 | +€106 | +44.6% |
| Financial charges | 65/66B | €6,665 | €6,090 | -€575 | -8.6% |
| Recurring financial charges | 65 | €6,665 | €6,090 | -€575 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €53,154 | -€43,051 | -€96,204 | |
| Income taxes | 67/77 | €30,192 | €2,459 | -€27,733 | -91.9% |
| Profit (loss) for the period | 9904 | €22,961 | -€45,510 | -€68,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,961 | -€45,510 | -€68,471 |
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 6 October 2026 via checked.be.