DUALIPA: 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.
DUALIPA
Largest movements
- Receivables within one year -€378,671
down €378,671 (-37.6%), from €1.0m to €629,053
of which Other amounts receivable: -€393,671
- Debts after one year -€428,471
down €428,471 (-83.7%), from €511,805 to €83,333
- Other debts -€250,830
down €250,830 (-27.1%), from €925,156 to €674,326
- Current portion of long-term debt +€131,152
up €131,152 (+25.9%), from €505,653 to €636,805
- Trade debts +€113,002
up €113,002 (+428.2%), from €26,388 to €139,390
- Profit (loss) carried forward +€93,452
up €93,452 (+4.6%), from €2.0m to €2.1m
- Gross operating margin +€58,682
up €58,682, from -€43,705 to €14,977
- Financial charges +€11,265
up €11,265 (+26.8%), from €42,080 to €53,346
- Financial income -€4,531
down €4,531 (-2.7%), from €169,500 to €164,969
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 | €7,039,760 | €6,706,779 | -€332,980 | -4.7% |
| Fixed assets | 21/28 | €6,000,000 | €6,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €6,000,000 | €6,000,000 | = | 0.0% |
| Current assets | 29/58 | €1,039,760 | €706,779 | -€332,980 | -32.0% |
| Amounts receivable within one year | 40/41 | €1,007,724 | €629,053 | -€378,671 | -37.6% |
| Trade receivables | 40 | €121,000 | €136,000 | +€15,000 | +12.4% |
| Other amounts receivable | 41 | €886,724 | €493,053 | -€393,671 | -44.4% |
| Cash at bank and in hand | 54/58 | €12,536 | €63,495 | +€50,960 | +406.5% |
| Deferred charges and accrued income | 490/1 | €19,500 | €14,231 | -€5,269 | -27.0% |
| Total equity and liabilities | 10/49 | €7,039,760 | €6,706,779 | -€332,980 | -4.7% |
| Equity | 10/15 | €5,039,912 | €5,133,364 | +€93,452 | +1.9% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,039,912 | €2,133,364 | +€93,452 | +4.6% |
| Amounts payable | 17/49 | €1,999,848 | €1,573,416 | -€426,432 | -21.3% |
| Amounts payable after more than one year | 17 | €511,805 | €83,333 | -€428,471 | -83.7% |
| Financial debts | 170/4 | €511,805 | €83,333 | -€428,471 | -83.7% |
| Amounts payable within one year | 42/48 | €1,457,197 | €1,450,607 | -€6,590 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €505,653 | €636,805 | +€131,152 | +25.9% |
| Trade debts | 44 | €26,388 | €139,390 | +€113,002 | +428.2% |
| Suppliers | 440/4 | €26,388 | €139,390 | +€113,002 | +428.2% |
| Taxes, remuneration and social security | 45 | €0 | €87 | +€87 | |
| Taxes | 450/3 | €0 | €87 | +€87 | |
| Other amounts payable | 47/48 | €925,156 | €674,326 | -€250,830 | -27.1% |
| Accrued charges and deferred income | 492/3 | €30,846 | €39,475 | +€8,629 | +28.0% |
| Other operating charges | 640/8 | €968 | €1,148 | +€181 | +18.7% |
| Gross operating margin | 9900 | -€43,705 | €14,977 | +€58,682 | |
| Operating profit (loss) | 9901 | -€44,672 | €13,829 | +€58,501 | |
| Financial income | 75/76B | €169,500 | €164,969 | -€4,531 | -2.7% |
| Recurring financial income | 75 | €169,500 | €164,969 | -€4,531 | -2.7% |
| Financial charges | 65/66B | €42,080 | €53,346 | +€11,265 | +26.8% |
| Recurring financial charges | 65 | €42,080 | €53,346 | +€11,265 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €82,747 | €125,452 | +€42,705 | +51.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €82,747 | €125,452 | +€42,705 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,747 | €125,452 | +€42,705 | +51.6% |
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 6 October 2026 via checked.be.