DU BOIS LABELS: 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.
DU BOIS LABELS
Largest movements
- Tangible fixed assets +€49,658
up €49,658 (+497%), from €9,999 to €59,657
of which Furniture and vehicles: +€49,807
- Receivables within one year +€21,397
up €21,397 (+8.4%), from €255,433 to €276,830
of which Trade receivables: +€22,864
- Cash -€20,451
down €20,451 (-9.4%), from €218,228 to €197,778
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€54,861)
- Other debts +€85,000
new in 2025: €85,000
- Profit (loss) carried forward -€28,758
down €28,758 (-8.9%), from €321,527 to €292,769
- Tax, wage and social debts -€5,618
down €5,618 (-72.8%), from €7,714 to €2,096
- Gross operating margin -€25,025
down €25,025 (-21.2%), from €117,985 to €92,960
- Taxes -€4,504
down €4,504 (-20.0%), from €22,547 to €18,043
- Depreciation -€1,498
down €1,498 (-18.3%), from €8,201 to €6,702
- Other operating charges +€1,495
up €1,495 (+172%), from €867 to €2,362
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.
Derived cash bridge
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 | €491,910 | €541,015 | +€49,105 | +10.0% |
| Fixed assets | 21/28 | €18,249 | €66,407 | +€48,158 | +264% |
| Intangible fixed assets | 21 | €8,250 | €6,750 | -€1,500 | -18.2% |
| Tangible fixed assets | 22/27 | €9,999 | €59,657 | +€49,658 | +497% |
| Plant, machinery and equipment | 23 | €149 | €0 | -€149 | -100% |
| Furniture and vehicles | 24 | €9,850 | €59,657 | +€49,807 | +506% |
| Current assets | 29/58 | €473,661 | €474,608 | +€946 | +0.2% |
| Amounts receivable within one year | 40/41 | €255,433 | €276,830 | +€21,397 | +8.4% |
| Trade receivables | 40 | €59,451 | €82,315 | +€22,864 | +38.5% |
| Other amounts receivable | 41 | €195,982 | €194,515 | -€1,467 | -0.7% |
| Cash at bank and in hand | 54/58 | €218,228 | €197,778 | -€20,451 | -9.4% |
| Total equity and liabilities | 10/49 | €491,910 | €541,015 | +€49,105 | +10.0% |
| Equity | 10/15 | €482,677 | €453,919 | -€28,758 | -6.0% |
| Contributions | 10/11 | €161,150 | €161,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €321,527 | €292,769 | -€28,758 | -8.9% |
| Amounts payable | 17/49 | €9,233 | €87,096 | +€77,863 | +843% |
| Amounts payable within one year | 42/48 | €9,233 | €87,096 | +€77,863 | +843% |
| Trade debts | 44 | €1,519 | €0 | -€1,519 | -100% |
| Suppliers | 440/4 | €1,519 | €0 | -€1,519 | -100% |
| Taxes, remuneration and social security | 45 | €7,714 | €2,096 | -€5,618 | -72.8% |
| Taxes | 450/3 | €7,714 | €2,096 | -€5,618 | -72.8% |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,201 | €6,702 | -€1,498 | -18.3% |
| Other operating charges | 640/8 | €867 | €2,362 | +€1,495 | +172% |
| Gross operating margin | 9900 | €117,985 | €92,960 | -€25,025 | -21.2% |
| Operating profit (loss) | 9901 | €108,917 | €83,896 | -€25,021 | -23.0% |
| Financial income | 75/76B | €7,326 | €6,198 | -€1,127 | -15.4% |
| Recurring financial income | 75 | €7,326 | €6,198 | -€1,127 | -15.4% |
| Financial charges | 65/66B | €434 | €809 | +€375 | +86.4% |
| Recurring financial charges | 65 | €434 | €809 | +€375 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | €115,809 | €89,285 | -€26,524 | -22.9% |
| Income taxes | 67/77 | €22,547 | €18,043 | -€4,504 | -20.0% |
| Profit (loss) for the period | 9904 | €93,262 | €71,242 | -€22,020 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,262 | €71,242 | -€22,020 | -23.6% |
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 27 October 2026 via checked.be.