DUA NET: 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.
DUA NET
Largest movements
- Tangible fixed assets -€170,381
down €170,381 (-67.4%), from €252,732 to €82,351
of which Leasing and similar rights: -€124,440
- Receivables within one year +€126,441
new in 2025: €126,441
of which Trade receivables: +€126,070
- Cash -€28,632
down €28,632 (-35.8%), from €80,053 to €51,421
mainly Contributions, distributions and other (-€161,097) and Receivables within one year (-€126,441)
- Profit (loss) carried forward -€171,685
down €171,685, from €45,918 to -€125,767
- Trade debts +€92,423
new in 2025: €92,423
- Accrued charges and deferred income -€44,989
no longer reported in 2025 (was €44,989)
- Reserves +€26,610
new in 2025: €26,610
of which Tax-exempt reserves: +€22,273
- Contributions +€18,600
new in 2025: €18,600
- Turnover -€1.3m
no longer reported in 2025 (was €1.3m)
- Services and other goods -€965,294
no longer reported in 2025 (was €965,294)
- Gross operating margin +€332,523
new in 2025: €332,523
- Goods and materials -€169,782
no longer reported in 2025 (was €169,782)
- Other operating income -€112,920
no longer reported in 2025 (was €112,920)
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 | €332,785 | €260,213 | -€72,572 | -21.8% |
| Fixed assets | 21/28 | €252,732 | €82,351 | -€170,381 | -67.4% |
| Tangible fixed assets | 22/27 | €252,732 | €82,351 | -€170,381 | -67.4% |
| Furniture and vehicles | 24 | €128,293 | €82,351 | -€45,941 | -35.8% |
| Leasing and similar rights | 25 | €124,440 | - | -€124,440 | |
| Current assets | 29/58 | €80,053 | €177,862 | +€97,809 | +122.2% |
| Amounts receivable within one year | 40/41 | - | €126,441 | +€126,441 | |
| Trade receivables | 40 | - | €126,070 | +€126,070 | |
| Other amounts receivable | 41 | - | €372 | +€372 | |
| Cash at bank and in hand | 54/58 | €80,053 | €51,421 | -€28,632 | -35.8% |
| Total equity and liabilities | 10/49 | €332,785 | €260,213 | -€72,572 | -21.8% |
| Equity | 10/15 | €45,918 | -€80,557 | -€126,475 | |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | - | €26,610 | +€26,610 | |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €22,273 | +€22,273 | |
| Distributable reserves | 133 | - | €2,477 | +€2,477 | |
| Profit (loss) carried forward | 14 | €45,918 | -€125,767 | -€171,685 | |
| Amounts payable | 17/49 | €286,867 | €340,770 | +€53,903 | +18.8% |
| Amounts payable within one year | 42/48 | €241,878 | €340,770 | +€98,892 | +40.9% |
| Trade debts | 44 | - | €92,423 | +€92,423 | |
| Suppliers | 440/4 | - | €92,423 | +€92,423 | |
| Taxes, remuneration and social security | 45 | €241,878 | €248,321 | +€6,443 | +2.7% |
| Taxes | 450/3 | €241,878 | €165,970 | -€75,908 | -31.4% |
| Remuneration and social security | 454/9 | - | €82,351 | +€82,351 | |
| Other amounts payable | 47/48 | - | €26 | +€26 | |
| Accrued charges and deferred income | 492/3 | €44,989 | - | -€44,989 | |
| Operating income | 70/76A | €1,401,958 | - | -€1.4m | |
| Turnover | 70 | €1,289,039 | - | -€1.3m | |
| Other operating income | 74 | €112,920 | - | -€112,920 | |
| Operating charges | 60/66A | €1,359,209 | - | -€1.4m | |
| Goods for resale, raw materials and consumables | 60 | €169,782 | - | -€169,782 | |
| Purchases | 600/8 | €169,782 | - | -€169,782 | |
| Services and other goods | 61 | €965,294 | - | -€965,294 | |
| Remuneration, social security and pensions | 62 | €168,642 | €261,482 | +€92,839 | +55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €22,273 | +€22,273 | |
| Other operating charges | 640/8 | €55,492 | €11,001 | -€44,491 | -80.2% |
| Gross operating margin | 9900 | - | €332,523 | +€332,523 | |
| Operating profit (loss) | 9901 | €42,749 | €37,768 | -€4,981 | -11.7% |
| Financial charges | 65/66B | - | €3,145 | +€3,145 | |
| Recurring financial charges | 65 | - | €3,145 | +€3,145 | |
| Profit (loss) for the period before taxes | 9903 | €42,749 | €34,622 | -€8,127 | -19.0% |
| Income taxes | 67/77 | €47,760 | - | -€47,760 | |
| Taxes | 670/3 | €47,760 | - | -€47,760 | |
| Profit (loss) for the period | 9904 | -€5,011 | €34,622 | +€39,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,011 | €34,622 | +€39,633 |
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 2 October 2026 via checked.be.