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DUA IMMO: 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 IMMO

BE 0478.465.366
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€33,159
2024 · -€23,361+€56,520
Equity
-€7,287
2024 · -€40,447+€33,159
Cash
€12,868
2024 · €11,809+€1,059
Balance sheet total
€693,855
2024 · €730,474-€36,619

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€37,687

    down €37,687 (-5.5%), from €690,082 to €652,395

    of which Land and buildings: -€21,049

Equity and liabilities
  • Debts after one year -€63,889

    down €63,889 (-9.3%), from €689,265 to €625,376

    of which Financial debts: -€47,687

  • Profit (loss) carried forward +€33,159

    up €33,159 (+24.8%), from -€133,647 to -€100,487

Income statement
  • Depreciation -€43,367

    down €43,367 (-49.6%), from €87,368 to €44,001

  • Gross operating margin +€21,902

    up €21,902 (+22.1%), from €99,303 to €121,205

  • Taxes +€4,021

    new in 2025: €4,021

  • Financial charges +€2,502

    up €2,502 (+11.7%), from €21,472 to €23,974

  • Other operating charges +€1,522

    up €1,522 (+10.5%), from €14,553 to €16,075

From the 2024 result to the 2025 result

effect on the 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 -€23,361
Gross operating margin +€21,902
Depreciation +€43,367
Other operating charges -€1,522
Financial income -€703
Financial charges -€2,502
Taxes -€4,021
Result 2025 €33,159

Cash bridge derived

cash 2024 to 2025

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 +€69,798
Investment -€6,314
Financing -€62,425
Cash 2024 €11,809
Net result for the year +€33,159
Depreciation +€44,001
Receivables within one year -€4,269
Deferred charges and accrued income +€4,261
Trade debts -€1,522
Tax, wage and social debts -€164
Other debts +€265
Accrued charges and deferred income -€5,932
Investment in fixed assets (net) -€6,314
Debts after one year -€63,889
Current portion of long-term debt +€1,464
Cash 2025 €12,868
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €730,474 €693,855 -€36,619 -5.0%
Fixed assets 21/28 €690,082 €652,395 -€37,687 -5.5%
Tangible fixed assets 22/27 €690,082 €652,395 -€37,687 -5.5%
Land and buildings 22 €614,692 €593,642 -€21,049 -3.4%
Furniture and vehicles 24 €43,192 €28,192 -€15,000 -34.7%
Other tangible fixed assets 26 €32,199 €30,561 -€1,638 -5.1%
Current assets 29/58 €40,392 €41,459 +€1,068 +2.6%
Amounts receivable within one year 40/41 €23,611 €27,880 +€4,269 +18.1%
Trade receivables 40 €23,355 €7,792 -€15,563 -66.6%
Other amounts receivable 41 €256 €20,088 +€19,832 +7761.3%
Cash at bank and in hand 54/58 €11,809 €12,868 +€1,059 +9.0%
Deferred charges and accrued income 490/1 €4,972 €711 -€4,261 -85.7%
Total equity and liabilities 10/49 €730,474 €693,855 -€36,619 -5.0%
Equity 10/15 -€40,447 -€7,287 +€33,159 +82.0%
Contributions 10/11 €77,000 €77,000 = 0.0%
Capital 10 €77,000 €77,000 = 0.0%
Issued capital 100 €77,000 €77,000 = 0.0%
Reserves 13 €16,200 €16,200 = 0.0%
Non-distributable reserves 130/1 €6,200 €6,200 = 0.0%
Legal reserve 130 €6,200 €6,200 = 0.0%
Distributable reserves 133 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€133,647 -€100,487 +€33,159 +24.8%
Amounts payable 17/49 €770,920 €701,142 -€69,779 -9.1%
Amounts payable after more than one year 17 €689,265 €625,376 -€63,889 -9.3%
Financial debts 170/4 €641,643 €593,956 -€47,687 -7.4%
Other amounts payable 178/9 €47,622 €31,420 -€16,202 -34.0%
Amounts payable within one year 42/48 €69,847 €69,890 +€43 +0.1%
Current portion of amounts payable after more than one year 42 €49,414 €50,878 +€1,464 +3.0%
Trade debts 44 €3,605 €2,083 -€1,522 -42.2%
Suppliers 440/4 €3,605 €2,083 -€1,522 -42.2%
Taxes, remuneration and social security 45 €450 €286 -€164 -36.4%
Taxes 450/3 €450 €286 -€164 -36.4%
Other amounts payable 47/48 €16,379 €16,643 +€265 +1.6%
Accrued charges and deferred income 492/3 €11,808 €5,876 -€5,932 -50.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €87,368 €44,001 -€43,367 -49.6%
Other operating charges 640/8 €14,553 €16,075 +€1,522 +10.5%
Gross operating margin 9900 €99,303 €121,205 +€21,902 +22.1%
Operating profit (loss) 9901 -€2,618 €61,128 +€63,747
Financial income 75/76B €729 €26 -€703 -96.4%
Recurring financial income 75 €729 €26 -€703 -96.4%
Financial charges 65/66B €21,472 €23,974 +€2,502 +11.7%
Recurring financial charges 65 €21,472 €23,974 +€2,502 +11.7%
Profit (loss) for the period before taxes 9903 -€23,361 €37,180 +€60,541
Income taxes 67/77 - €4,021 +€4,021
Profit (loss) for the period 9904 -€23,361 €33,159 +€56,520
Profit (loss) for the period to be appropriated 9905 -€23,361 €33,159 +€56,520

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 28 September 2026 via checked.be.