Dua: 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.
What changed
Dua
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€19,202
2024 · -€1,099-€18,102
Equity
€562,254
2024 · €581,455-€19,202
Cash
€46,278
2024 · €47,067-€789
Balance sheet total
€776,595
2024 · €819,082-€42,487
Largest movements
Assets
- Tangible fixed assets -€37,353
down €37,353 (-4.9%), from €763,711 to €726,358
of which Land and buildings: -€20,044
Equity and liabilities
- Reserves -€18,983
down €18,983 (-5.6%), from €340,508 to €321,525
of which Tax-exempt reserves: -€12,151
- Debts after one year -€11,884
down €11,884 (-15.9%), from €74,912 to €63,027
Income statement
- Gross operating margin -€18,475
down €18,475 (-45.9%), from €40,284 to €21,809
- Other operating charges -€15,008
down €15,008 (-73.1%), from €20,542 to €5,534
- Depreciation +€13,197
up €13,197 (+51.6%), from €25,585 to €38,782
- Financial charges +€906
up €906 (+85.7%), from €1,057 to €1,963
- Taxes -€793
down €793 (-63.7%), from €1,245 to €451
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.
Result 2024
-€1,099
Gross operating margin
-€18,475
Depreciation
-€13,197
Other operating charges
+€15,008
Other operating items
-€538
Financial income
-€789
Financial charges
-€906
Taxes
+€793
Result 2025
-€19,202
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.
From operations
+€12,218
Investment
-€1,429
Financing
-€11,579
Cash 2024
€47,067
From operations (derived)
+€12,218
Net result for the year
-€19,202
Depreciation
+€38,782
Receivables within one year
+€2,507
Deferred charges and accrued income
+€1,838
Provisions
-€6,257
Trade debts
-€6,044
Tax, wage and social debts
+€787
Other debts
-€193
Investment (derived)
-€1,429
Investment in fixed assets (net)
-€1,429
Financing
-€11,579
Debts after one year
-€11,884
Current portion of long-term debt
+€306
Cash 2025
€46,278
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €819,082 | €776,595 | -€42,487 | -5.2% |
| Fixed assets | 21/28 | €766,211 | €728,858 | -€37,353 | -4.9% |
| Tangible fixed assets | 22/27 | €763,711 | €726,358 | -€37,353 | -4.9% |
| Land and buildings | 22 | €685,586 | €665,543 | -€20,044 | -2.9% |
| Plant, machinery and equipment | 23 | €72 | €1,631 | +€1,560 | +2179.0% |
| Furniture and vehicles | 24 | €78,053 | €59,184 | -€18,869 | -24.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €52,871 | €47,737 | -€5,134 | -9.7% |
| Amounts receivable within one year | 40/41 | €2,507 | - | -€2,507 | |
| Trade receivables | 40 | €1,977 | - | -€1,977 | |
| Other amounts receivable | 41 | €530 | - | -€530 | |
| Cash at bank and in hand | 54/58 | €47,067 | €46,278 | -€789 | -1.7% |
| Deferred charges and accrued income | 490/1 | €3,297 | €1,458 | -€1,838 | -55.8% |
| Total equity and liabilities | 10/49 | €819,082 | €776,595 | -€42,487 | -5.2% |
| Equity | 10/15 | €581,455 | €562,254 | -€19,202 | -3.3% |
| Contributions | 10/11 | €69,000 | €69,000 | = | 0.0% |
| Capital | 10 | €69,000 | €69,000 | = | 0.0% |
| Issued capital | 100 | €69,000 | €69,000 | = | 0.0% |
| Reserves | 13 | €340,508 | €321,525 | -€18,983 | -5.6% |
| Non-distributable reserves | 130/1 | €6,900 | €6,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,900 | €6,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €315,724 | €303,574 | -€12,151 | -3.8% |
| Distributable reserves | 133 | €17,883 | €11,051 | -€6,832 | -38.2% |
| Profit (loss) carried forward | 14 | €171,948 | €171,729 | -€219 | -0.1% |
| Provisions and deferred taxes | 16 | €130,315 | €124,058 | -€6,257 | -4.8% |
| Deferred taxes | 168 | €130,315 | €124,058 | -€6,257 | -4.8% |
| Amounts payable | 17/49 | €107,312 | €90,283 | -€17,029 | -15.9% |
| Amounts payable after more than one year | 17 | €74,912 | €63,027 | -€11,884 | -15.9% |
| Financial debts | 170/4 | €74,912 | €63,027 | -€11,884 | -15.9% |
| Amounts payable within one year | 42/48 | €32,400 | €27,255 | -€5,145 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €11,579 | €11,884 | +€306 | +2.6% |
| Trade debts | 44 | €6,181 | €136 | -€6,044 | -97.8% |
| Suppliers | 440/4 | €6,181 | €136 | -€6,044 | -97.8% |
| Taxes, remuneration and social security | 45 | €1,245 | €2,032 | +€787 | +63.2% |
| Taxes | 450/3 | €1,245 | €2,032 | +€787 | +63.2% |
| Other amounts payable | 47/48 | €13,396 | €13,203 | -€193 | -1.4% |
| Non-recurring operating income | 76A | €5,119 | - | -€5,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,585 | €38,782 | +€13,197 | +51.6% |
| Other operating charges | 640/8 | €20,542 | €5,534 | -€15,008 | -73.1% |
| Non-recurring operating charges | 66A | - | €538 | +€538 | |
| Gross operating margin | 9900 | €40,284 | €21,809 | -€18,475 | -45.9% |
| Operating profit (loss) | 9901 | -€5,843 | -€23,044 | -€17,201 | -294.4% |
| Financial income | 75/76B | €789 | - | -€789 | |
| Recurring financial income | 75 | €789 | - | -€789 | |
| Financial charges | 65/66B | €1,057 | €1,963 | +€906 | +85.7% |
| Recurring financial charges | 65 | €1,057 | €1,963 | +€906 | +85.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,111 | -€25,007 | -€18,896 | -309.2% |
| Transfer from deferred taxes | 780 | €6,257 | €6,257 | = | 0.0% |
| Income taxes | 67/77 | €1,245 | €451 | -€793 | -63.7% |
| Profit (loss) for the period | 9904 | -€1,099 | -€19,202 | -€18,102 | -1646.5% |
| Transfer from tax-exempt reserves | 789 | €12,151 | €12,151 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,051 | -€7,051 | -€18,102 |
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.