DUBBEL PUNT: 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.
DUBBEL PUNT
Largest movements
- Cash -€1,317
no longer reported in 2025 (was €1,317)
mainly Net result for the year (-€7,040) and Receivables within one year (-€474)
- Receivables within one year +€474
new in 2025: €474
- Profit (loss) carried forward -€7,040
down €7,040 (-7.9%), from -€88,882 to -€95,922
- Trade debts +€2,662
up €2,662 (+265%), from €1,005 to €3,667
- Short-term financial debts +€2,326
new in 2025: €2,326
- Other debts +€956
up €956 (+1.3%), from €75,358 to €76,313
- Tax, wage and social debts +€253
up €253 (+5.6%), from €4,495 to €4,748
- Gross operating margin -€515
down €515 (-10.1%), from -€5,100 to -€5,615
- Financial income -€187
no longer reported in 2025 (was €187)
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 | €12,426 | €11,583 | -€843 | -6.8% |
| Fixed assets | 21/28 | €11,107 | €11,107 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,057 | €11,057 | = | 0.0% |
| Furniture and vehicles | 24 | €11,057 | €11,057 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,319 | €476 | -€843 | -63.9% |
| Amounts receivable within one year | 40/41 | - | €474 | +€474 | |
| Trade receivables | 40 | - | €474 | +€474 | |
| Current investments | 50/53 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,317 | - | -€1,317 | |
| Total equity and liabilities | 10/49 | €12,426 | €11,583 | -€843 | -6.8% |
| Equity | 10/15 | -€68,431 | -€75,471 | -€7,040 | -10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,882 | -€95,922 | -€7,040 | -7.9% |
| Amounts payable | 17/49 | €80,857 | €87,054 | +€6,197 | +7.7% |
| Amounts payable within one year | 42/48 | €80,857 | €87,054 | +€6,197 | +7.7% |
| Financial debts | 43 | - | €2,326 | +€2,326 | |
| Credit institutions | 430/8 | - | €2,326 | +€2,326 | |
| Trade debts | 44 | €1,005 | €3,667 | +€2,662 | +265% |
| Suppliers | 440/4 | €1,005 | €3,667 | +€2,662 | +265% |
| Taxes, remuneration and social security | 45 | €4,495 | €4,748 | +€253 | +5.6% |
| Taxes | 450/3 | €4,495 | €4,748 | +€253 | +5.6% |
| Other amounts payable | 47/48 | €75,358 | €76,313 | +€956 | +1.3% |
| Other operating charges | 640/8 | €955 | €976 | +€20 | +2.1% |
| Gross operating margin | 9900 | -€5,100 | -€5,615 | -€515 | -10.1% |
| Operating profit (loss) | 9901 | -€6,056 | -€6,590 | -€535 | -8.8% |
| Financial income | 75/76B | €187 | - | -€187 | |
| Recurring financial income | 75 | €187 | - | -€187 | |
| Financial charges | 65/66B | €404 | €449 | +€46 | +11.4% |
| Recurring financial charges | 65 | €404 | €449 | +€46 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,272 | -€7,040 | -€768 | -12.2% |
| Profit (loss) for the period | 9904 | -€6,272 | -€7,040 | -€768 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,272 | -€7,040 | -€768 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.