DUAL LAB: 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.
DUAL LAB
Largest movements
- Cash -€174,004
down €174,004 (-20.0%), from €871,106 to €697,103
mainly Net result for the year (-€67,168) and Trade debts (-€56,212)
- Receivables within one year +€48,257
up €48,257 (+10.9%), from €443,189 to €491,446
- Profit (loss) carried forward -€67,168
down €67,168, from €52,600 to -€14,568
- Trade debts -€56,212
down €56,212 (-5.1%), from €1.1m to €1.0m
- Gross operating margin -€64,179
down €64,179, from €28,201 to -€35,979
- Financial charges -€5,838
down €5,838 (-15.9%), from €36,687 to €30,848
- Depreciation -€837
down €837 (-44.3%), from €1,891 to €1,054
- Other operating charges -€818
down €818 (-85.2%), from €960 to €142
- Financial income +€724
up €724 (+555.9%), from €130 to €855
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 | €1,315,584 | €1,189,956 | -€125,629 | -9.5% |
| Fixed assets | 21/28 | €1,289 | €1,407 | +€118 | +9.1% |
| Tangible fixed assets | 22/27 | €1,289 | €1,407 | +€118 | +9.1% |
| Furniture and vehicles | 24 | €1,289 | €1,407 | +€118 | +9.1% |
| Current assets | 29/58 | €1,314,295 | €1,188,549 | -€125,746 | -9.6% |
| Amounts receivable within one year | 40/41 | €443,189 | €491,446 | +€48,257 | +10.9% |
| Trade receivables | 40 | €443,189 | €491,446 | +€48,257 | +10.9% |
| Cash at bank and in hand | 54/58 | €871,106 | €697,103 | -€174,004 | -20.0% |
| Total equity and liabilities | 10/49 | €1,315,584 | €1,189,956 | -€125,629 | -9.5% |
| Equity | 10/15 | €116,046 | €48,878 | -€67,168 | -57.9% |
| Contributions | 10/11 | €41,851 | €41,851 | = | 0.0% |
| Reserves | 13 | €21,596 | €21,596 | = | 0.0% |
| Distributable reserves | 133 | €21,596 | €21,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,600 | -€14,568 | -€67,168 | |
| Amounts payable | 17/49 | €1,199,538 | €1,141,078 | -€58,460 | -4.9% |
| Amounts payable within one year | 42/48 | €1,199,538 | €1,141,078 | -€58,460 | -4.9% |
| Trade debts | 44 | €1,093,905 | €1,037,693 | -€56,212 | -5.1% |
| Suppliers | 440/4 | €1,093,905 | €1,037,693 | -€56,212 | -5.1% |
| Taxes, remuneration and social security | 45 | €105,632 | €103,385 | -€2,248 | -2.1% |
| Taxes | 450/3 | €105,632 | €97,858 | -€7,775 | -7.4% |
| Remuneration and social security | 454/9 | - | €5,527 | +€5,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,891 | €1,054 | -€837 | -44.3% |
| Other operating charges | 640/8 | €960 | €142 | -€818 | -85.2% |
| Gross operating margin | 9900 | €28,201 | -€35,979 | -€64,179 | |
| Operating profit (loss) | 9901 | €25,349 | -€37,175 | -€62,524 | |
| Financial income | 75/76B | €130 | €855 | +€724 | +555.9% |
| Recurring financial income | 75 | €130 | €855 | +€724 | +555.9% |
| Financial charges | 65/66B | €36,687 | €30,848 | -€5,838 | -15.9% |
| Recurring financial charges | 65 | €36,687 | €30,848 | -€5,838 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,207 | -€67,168 | -€55,961 | -499.3% |
| Profit (loss) for the period | 9904 | -€11,207 | -€67,168 | -€55,961 | -499.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,207 | -€67,168 | -€55,961 | -499.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.