DU GAZ: 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 GAZ
Largest movements
- Cash -€5,857
down €5,857 (-48.8%), from €11,997 to €6,139
mainly Tax, wage and social debts (-€17,624) and Trade debts (-€6,518)
- Tangible fixed assets -€3,289
down €3,289 (-31.2%), from €10,534 to €7,245
of which Plant, machinery and equipment: -€2,035
- Stocks and contracts -€1,444
down €1,444 (-18.9%), from €7,662 to €6,218
- Deferred charges and accrued income -€351
down €351 (-32.7%), from €1,076 to €724
- Tax, wage and social debts -€17,624
down €17,624 (-54.6%), from €32,301 to €14,676
of which Taxes: -€17,477
- Profit (loss) carried forward +€14,943
up €14,943 (+11.0%), from -€135,756 to -€120,813
- Trade debts -€6,518
down €6,518 (-31.0%), from €20,996 to €14,478
- Debts after one year -€4,746
down €4,746 (-20.2%), from €23,482 to €18,737
- Other debts +€2,285
up €2,285 (+3.6%), from €63,057 to €65,342
- Staff costs -€64,361
down €64,361 (-52.4%), from €122,850 to €58,489
- Gross operating margin -€27,232
down €27,232 (-24.4%), from €111,628 to €84,396
- Other operating charges -€2,006
down €2,006 (-49.0%), from €4,094 to €2,088
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 | €31,457 | €20,467 | -€10,989 | -34.9% |
| Fixed assets | 21/28 | €10,534 | €7,245 | -€3,289 | -31.2% |
| Tangible fixed assets | 22/27 | €10,534 | €7,245 | -€3,289 | -31.2% |
| Land and buildings | 22 | €2,413 | €1,259 | -€1,154 | -47.8% |
| Plant, machinery and equipment | 23 | €8,021 | €5,986 | -€2,035 | -25.4% |
| Furniture and vehicles | 24 | €100 | - | -€100 | |
| Current assets | 29/58 | €20,923 | €13,223 | -€7,700 | -36.8% |
| Stocks and contracts in progress | 3 | €7,662 | €6,218 | -€1,444 | -18.9% |
| Stocks | 30/36 | €7,662 | €6,218 | -€1,444 | -18.9% |
| Amounts receivable within one year | 40/41 | €188 | €141 | -€47 | -25.0% |
| Trade receivables | 40 | €188 | - | -€188 | |
| Other amounts receivable | 41 | - | €141 | +€141 | |
| Cash at bank and in hand | 54/58 | €11,997 | €6,139 | -€5,857 | -48.8% |
| Deferred charges and accrued income | 490/1 | €1,076 | €724 | -€351 | -32.7% |
| Total equity and liabilities | 10/49 | €31,457 | €20,467 | -€10,989 | -34.9% |
| Equity | 10/15 | -€112,696 | -€97,753 | +€14,943 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,756 | -€120,813 | +€14,943 | +11.0% |
| Amounts payable | 17/49 | €144,153 | €118,221 | -€25,932 | -18.0% |
| Amounts payable after more than one year | 17 | €23,482 | €18,737 | -€4,746 | -20.2% |
| Financial debts | 170/4 | €23,482 | €18,737 | -€4,746 | -20.2% |
| Amounts payable within one year | 42/48 | €120,671 | €99,484 | -€21,186 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €4,277 | €4,746 | +€468 | +11.0% |
| Trade debts | 44 | €20,996 | €14,478 | -€6,518 | -31.0% |
| Suppliers | 440/4 | €20,996 | €14,478 | -€6,518 | -31.0% |
| Advances received on contracts in progress | 46 | €40 | €242 | +€202 | +505% |
| Taxes, remuneration and social security | 45 | €32,301 | €14,676 | -€17,624 | -54.6% |
| Taxes | 450/3 | €26,965 | €9,488 | -€17,477 | -64.8% |
| Remuneration and social security | 454/9 | €5,336 | €5,189 | -€147 | -2.8% |
| Other amounts payable | 47/48 | €63,057 | €65,342 | +€2,285 | +3.6% |
| Remuneration, social security and pensions | 62 | €122,850 | €58,489 | -€64,361 | -52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,250 | €3,289 | +€39 | +1.2% |
| Other operating charges | 640/8 | €4,094 | €2,088 | -€2,006 | -49.0% |
| Gross operating margin | 9900 | €111,628 | €84,396 | -€27,232 | -24.4% |
| Operating profit (loss) | 9901 | -€18,566 | €20,530 | +€39,096 | |
| Financial income | 75/76B | €76 | €83 | +€6 | +8.3% |
| Recurring financial income | 75 | €76 | €83 | +€6 | +8.3% |
| Financial charges | 65/66B | €5,611 | €5,169 | -€442 | -7.9% |
| Recurring financial charges | 65 | €5,611 | €5,169 | -€442 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,101 | €15,443 | +€39,544 | |
| Income taxes | 67/77 | €663 | €500 | -€163 | -24.5% |
| Profit (loss) for the period | 9904 | -€24,764 | €14,943 | +€39,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,764 | €14,943 | +€39,707 |
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 22 October 2026 via checked.be.