DU BOIS Nancy: 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.
DU BOIS Nancy
Largest movements
- Cash -€108,039
down €108,039 (-50.0%), from €216,093 to €108,054
mainly Current investments (-€100,000) and Other debts (-€31,703)
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€13,049
up €13,049 (+51.8%), from €25,168 to €38,217
of which Trade receivables: +€7,249
- Tangible fixed assets -€7,666
down €7,666 (-64.5%), from €11,883 to €4,217
of which Furniture and vehicles: -€9,967
- Reserves +€33,922
up €33,922 (+14.2%), from €239,182 to €273,104
- Other debts -€31,703
down €31,703 (-100.0%), from €31,703 to €0
- Current portion of long-term debt -€6,808
down €6,808 (-100.0%), from €6,808 to €0
- Gross operating margin -€16,398
down €16,398 (-21.3%), from €76,860 to €60,462
- Taxes -€4,254
down €4,254 (-21.5%), from €19,802 to €15,548
- Depreciation -€2,575
down €2,575 (-19.5%), from €13,210 to €10,635
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 | €294,831 | €293,715 | -€1,116 | -0.4% |
| Fixed assets | 21/28 | €11,883 | €4,217 | -€7,666 | -64.5% |
| Tangible fixed assets | 22/27 | €11,883 | €4,217 | -€7,666 | -64.5% |
| Furniture and vehicles | 24 | €10,711 | €743 | -€9,967 | -93.1% |
| Other tangible fixed assets | 26 | €1,173 | €3,474 | +€2,301 | +196.2% |
| Current assets | 29/58 | €282,948 | €289,498 | +€6,550 | +2.3% |
| Amounts receivable after more than one year | 29 | €38,076 | €38,076 | = | 0.0% |
| Other amounts receivable | 291 | €38,076 | €38,076 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,168 | €38,217 | +€13,049 | +51.8% |
| Trade receivables | 40 | €771 | €8,021 | +€7,249 | +940.0% |
| Other amounts receivable | 41 | €24,397 | €30,196 | +€5,800 | +23.8% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €216,093 | €108,054 | -€108,039 | -50.0% |
| Deferred charges and accrued income | 490/1 | €3,611 | €5,151 | +€1,540 | +42.6% |
| Total equity and liabilities | 10/49 | €294,831 | €293,715 | -€1,116 | -0.4% |
| Equity | 10/15 | €251,582 | €285,504 | +€33,922 | +13.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €239,182 | €273,104 | +€33,922 | +14.2% |
| Distributable reserves | 133 | €239,182 | €273,104 | +€33,922 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,250 | €8,212 | -€35,038 | -81.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €43,219 | €8,212 | -€35,007 | -81.0% |
| Current portion of amounts payable after more than one year | 42 | €6,808 | €0 | -€6,808 | -100.0% |
| Trade debts | 44 | €1,826 | €3,300 | +€1,474 | +80.7% |
| Suppliers | 440/4 | €1,826 | €3,300 | +€1,474 | +80.7% |
| Taxes, remuneration and social security | 45 | €2,882 | €4,912 | +€2,030 | +70.4% |
| Taxes | 450/3 | - | €2,030 | +€2,030 | |
| Remuneration and social security | 454/9 | €2,882 | €2,882 | = | 0.0% |
| Other amounts payable | 47/48 | €31,703 | €0 | -€31,703 | -100.0% |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,210 | €10,635 | -€2,575 | -19.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,215 | €1,128 | -€88 | -7.2% |
| Non-recurring operating charges | 66A | €568 | €0 | -€568 | -100.0% |
| Gross operating margin | 9900 | €76,860 | €60,462 | -€16,398 | -21.3% |
| Operating profit (loss) | 9901 | €61,867 | €48,699 | -€13,168 | -21.3% |
| Financial income | 75/76B | €1,122 | €917 | -€204 | -18.2% |
| Recurring financial income | 75 | €1,122 | €917 | -€204 | -18.2% |
| Financial charges | 65/66B | €213 | €147 | -€66 | -31.0% |
| Recurring financial charges | 65 | €213 | €147 | -€66 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €62,775 | €49,469 | -€13,306 | -21.2% |
| Income taxes | 67/77 | €19,802 | €15,548 | -€4,254 | -21.5% |
| Profit (loss) for the period | 9904 | €42,974 | €33,922 | -€9,052 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,974 | €33,922 | -€9,052 | -21.1% |
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 3 October 2026 via checked.be.