DR DUNON: 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.
DR DUNON
Largest movements
- Receivables within one year -€40,140
down €40,140 (-48.0%), from €83,627 to €43,486
of which Other amounts receivable: -€22,479
- Tangible fixed assets -€23,449
down €23,449 (-12.3%), from €190,612 to €167,163
of which Land and buildings: -€16,256
- Cash +€16,116
up €16,116 (+31.1%), from €51,894 to €68,010
mainly Receivables within one year (+€40,140) and Depreciation (+€23,449)
- Reserves -€35,509
down €35,509 (-15.1%), from €234,476 to €198,968
of which Distributable reserves: -€35,509
- Other debts -€13,221
down €13,221 (-27.6%), from €47,840 to €34,620
- Other operating charges +€18,215
up €18,215 (+794.9%), from €2,291 to €20,506
- Taxes -€8,623
down €8,623 (-85.2%), from €10,120 to €1,496
- Gross operating margin -€4,875
down €4,875 (-10.5%), from €46,517 to €41,642
- Financial income -€1,440
down €1,440 (-32.7%), from €4,404 to €2,964
- Depreciation +€1,316
up €1,316 (+5.9%), from €22,133 to €23,449
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 | €327,252 | €279,951 | -€47,302 | -14.5% |
| Fixed assets | 21/28 | €190,612 | €167,163 | -€23,449 | -12.3% |
| Tangible fixed assets | 22/27 | €190,612 | €167,163 | -€23,449 | -12.3% |
| Land and buildings | 22 | €169,251 | €152,996 | -€16,256 | -9.6% |
| Plant, machinery and equipment | 23 | €6,418 | €4,947 | -€1,471 | -22.9% |
| Furniture and vehicles | 24 | €14,943 | €9,221 | -€5,723 | -38.3% |
| Current assets | 29/58 | €136,640 | €112,787 | -€23,853 | -17.5% |
| Amounts receivable within one year | 40/41 | €83,627 | €43,486 | -€40,140 | -48.0% |
| Trade receivables | 40 | €22,757 | €5,096 | -€17,661 | -77.6% |
| Other amounts receivable | 41 | €60,869 | €38,390 | -€22,479 | -36.9% |
| Cash at bank and in hand | 54/58 | €51,894 | €68,010 | +€16,116 | +31.1% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,291 | +€172 | +15.4% |
| Total equity and liabilities | 10/49 | €327,252 | €279,951 | -€47,302 | -14.5% |
| Equity | 10/15 | €274,476 | €238,968 | -€35,509 | -12.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €234,476 | €198,968 | -€35,509 | -15.1% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €230,476 | €194,968 | -€35,509 | -15.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,776 | €40,983 | -€11,793 | -22.3% |
| Amounts payable within one year | 42/48 | €52,776 | €40,983 | -€11,793 | -22.3% |
| Trade debts | 44 | €2,817 | €2,993 | +€176 | +6.2% |
| Suppliers | 440/4 | €2,817 | €2,993 | +€176 | +6.2% |
| Taxes, remuneration and social security | 45 | €2,118 | €3,370 | +€1,252 | +59.1% |
| Taxes | 450/3 | €2,118 | €3,370 | +€1,252 | +59.1% |
| Other amounts payable | 47/48 | €47,840 | €34,620 | -€13,221 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,133 | €23,449 | +€1,316 | +5.9% |
| Other operating charges | 640/8 | €2,291 | €20,506 | +€18,215 | +794.9% |
| Gross operating margin | 9900 | €46,517 | €41,642 | -€4,875 | -10.5% |
| Operating profit (loss) | 9901 | €22,094 | -€2,313 | -€24,407 | |
| Financial income | 75/76B | €4,404 | €2,964 | -€1,440 | -32.7% |
| Recurring financial income | 75 | €4,404 | €2,964 | -€1,440 | -32.7% |
| Financial charges | 65/66B | €49 | €44 | -€6 | -11.4% |
| Recurring financial charges | 65 | €49 | €44 | -€6 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €26,448 | €607 | -€25,841 | -97.7% |
| Income taxes | 67/77 | €10,120 | €1,496 | -€8,623 | -85.2% |
| Profit (loss) for the period | 9904 | €16,328 | -€889 | -€17,217 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,328 | -€889 | -€17,217 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.