DUA.S: 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.S
Largest movements
- Receivables within one year -€9,810
down €9,810 (-83.5%), from €11,754 to €1,944
of which Trade receivables: -€9,892
- Tangible fixed assets -€434
down €434 (-40.5%), from €1,072 to €638
- Formation expenses -€225
down €225 (-25.0%), from €900 to €675
- Cash +€203
up €203 (+73.0%), from €278 to €481
mainly Receivables within one year (+€9,810) and Depreciation (+€434)
- Trade debts -€9,078
down €9,078 (-76.2%), from €11,914 to €2,836
- Tax, wage and social debts -€652
down €652 (-59.2%), from €1,102 to €450
of which Taxes: -€1,102
- Other debts -€383
no longer reported in 2025 (was €383)
- Gross operating margin +€12,683
up €12,683 (+318%), from €3,989 to €16,672
- Other operating charges +€7,949
up €7,949 (+629%), from €1,263 to €9,212
- Staff costs +€5,832
new in 2025: €5,832
- Taxes -€538
no longer reported in 2025 (was €538)
- Provisions +€224
new in 2025: €224
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 | €14,523 | €4,292 | -€10,231 | -70.4% |
| Formation expenses | 20 | €900 | €675 | -€225 | -25.0% |
| Fixed assets | 21/28 | €1,072 | €638 | -€434 | -40.5% |
| Tangible fixed assets | 22/27 | €1,072 | €638 | -€434 | -40.5% |
| Plant, machinery and equipment | 23 | €1,072 | €638 | -€434 | -40.5% |
| Current assets | 29/58 | €12,551 | €2,979 | -€9,572 | -76.3% |
| Stocks and contracts in progress | 3 | €519 | €554 | +€35 | +6.7% |
| Stocks | 30/36 | €519 | €554 | +€35 | +6.7% |
| Amounts receivable within one year | 40/41 | €11,754 | €1,944 | -€9,810 | -83.5% |
| Trade receivables | 40 | €11,754 | €1,862 | -€9,892 | -84.2% |
| Other amounts receivable | 41 | - | €82 | +€82 | |
| Cash at bank and in hand | 54/58 | €278 | €481 | +€203 | +73.0% |
| Total equity and liabilities | 10/49 | €14,523 | €4,292 | -€10,231 | -70.4% |
| Equity | 10/15 | €1,124 | €1,006 | -€118 | -10.5% |
| Profit (loss) carried forward | 14 | €1,124 | €1,006 | -€118 | -10.5% |
| Amounts payable | 17/49 | €13,399 | €3,286 | -€10,113 | -75.5% |
| Amounts payable within one year | 42/48 | €13,399 | €3,286 | -€10,113 | -75.5% |
| Trade debts | 44 | €11,914 | €2,836 | -€9,078 | -76.2% |
| Suppliers | 440/4 | €11,914 | €2,836 | -€9,078 | -76.2% |
| Taxes, remuneration and social security | 45 | €1,102 | €450 | -€652 | -59.2% |
| Taxes | 450/3 | €1,102 | - | -€1,102 | |
| Remuneration and social security | 454/9 | - | €450 | +€450 | |
| Other amounts payable | 47/48 | €383 | - | -€383 | |
| Remuneration, social security and pensions | 62 | - | €5,832 | +€5,832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | €434 | -€20 | -4.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €224 | +€224 | |
| Other operating charges | 640/8 | €1,263 | €9,212 | +€7,949 | +629% |
| Gross operating margin | 9900 | €3,989 | €16,672 | +€12,683 | +318% |
| Operating profit (loss) | 9901 | €2,272 | €970 | -€1,302 | -57.3% |
| Financial charges | 65/66B | €998 | €1,088 | +€90 | +9.0% |
| Recurring financial charges | 65 | €998 | €1,088 | +€90 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €1,274 | -€118 | -€1,392 | |
| Income taxes | 67/77 | €538 | - | -€538 | |
| Profit (loss) for the period | 9904 | €736 | -€118 | -€854 | |
| Profit (loss) for the period to be appropriated | 9905 | €736 | -€118 | -€854 |
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 17 October 2026 via checked.be.