DUA: 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.
DUA
Largest movements
- Cash +€18,994
up €18,994 (+280%), from €6,777 to €25,772
mainly Tax, wage and social debts (+€10,943) and Trade debts (+€9,580)
- Receivables within one year +€3,699
up €3,699 (+137%), from €2,698 to €6,397
- Financial fixed assets +€400
new in 2025: €400
- Tax, wage and social debts +€10,943
up €10,943 (+142%), from €7,726 to €18,669
- Trade debts +€9,580
up €9,580 (+408%), from €2,350 to €11,930
- Profit (loss) carried forward +€2,571
up €2,571 (+45.9%), from -€5,601 to -€3,030
- Gross operating margin +€9,454
up €9,454, from -€4,052 to €5,402
- Purchases and services -€5,343
down €5,343 (-6.5%), from €81,645 to €76,302
- Turnover +€4,142
up €4,142 (+5.3%), from €77,561 to €81,704
- Taxes +€1,974
new in 2025: €1,974
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 | €9,475 | €32,568 | +€23,094 | +244% |
| Fixed assets | 21/28 | - | €400 | +€400 | |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €9,475 | €32,168 | +€22,694 | +240% |
| Amounts receivable within one year | 40/41 | €2,698 | €6,397 | +€3,699 | +137% |
| Other amounts receivable | 41 | €2,698 | €6,397 | +€3,699 | +137% |
| Cash at bank and in hand | 54/58 | €6,777 | €25,772 | +€18,994 | +280% |
| Total equity and liabilities | 10/49 | €9,475 | €32,568 | +€23,094 | +244% |
| Equity | 10/15 | -€601 | €1,970 | +€2,571 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,601 | -€3,030 | +€2,571 | +45.9% |
| Amounts payable | 17/49 | €10,076 | €30,599 | +€20,523 | +204% |
| Amounts payable within one year | 42/48 | €10,076 | €30,599 | +€20,523 | +204% |
| Trade debts | 44 | €2,350 | €11,930 | +€9,580 | +408% |
| Suppliers | 440/4 | €2,350 | €11,930 | +€9,580 | +408% |
| Taxes, remuneration and social security | 45 | €7,726 | €18,669 | +€10,943 | +142% |
| Taxes | 450/3 | €7,726 | €18,669 | +€10,943 | +142% |
| Turnover | 70 | €77,561 | €81,704 | +€4,142 | +5.3% |
| Non-recurring operating income | 76A | €32 | - | -€32 | |
| Goods, raw materials, services and sundry goods | 60/61 | €81,645 | €76,302 | -€5,343 | -6.5% |
| Other operating charges | 640/8 | €1,050 | €609 | -€441 | -42.0% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | -€4,052 | €5,402 | +€9,454 | |
| Operating profit (loss) | 9901 | -€5,152 | €4,793 | +€9,945 | |
| Financial charges | 65/66B | €449 | €249 | -€200 | -44.6% |
| Recurring financial charges | 65 | €449 | €249 | -€200 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,601 | €4,544 | +€10,145 | |
| Income taxes | 67/77 | - | €1,974 | +€1,974 | |
| Profit (loss) for the period | 9904 | -€5,601 | €2,571 | +€8,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,601 | €2,571 | +€8,171 |
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 15 October 2026 via checked.be.