DUBOFISC: 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.
DUBOFISC
Largest movements
- Financial fixed assets -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€44,291
up €44,291 (+159%), from €27,873 to €72,164
mainly Investment in fixed assets (net) (+€100,000) and Net result for the year (+€27,871)
- Receivables within one year +€27,364
up €27,364 (+124%), from €22,098 to €49,462
of which Trade receivables: +€14,030
- Deferred charges and accrued income +€4,546
up €4,546 (+114%), from €3,971 to €8,517
- Debts after one year -€14,676
no longer reported in 2025 (was €14,676)
- Tax, wage and social debts -€4,297
down €4,297 (-27.1%), from €15,849 to €11,552
of which Remuneration and social security: -€2,350
- Current portion of long-term debt -€3,840
down €3,840 (-20.7%), from €18,516 to €14,676
- Reserves -€2,129
down €2,129 (-2.1%), from €102,258 to €100,129
- Gross operating margin +€33,343
up €33,343 (+511%), from €6,523 to €39,866
- Taxes +€8,252
up €8,252, from -€0 to €8,252
- Depreciation -€2,385
down €2,385 (-90.8%), from €2,628 to €243
- Financial charges +€654
up €654 (+60.3%), from €1,083 to €1,737
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 | €156,798 | €132,757 | -€24,041 | -15.3% |
| Fixed assets | 21/28 | €102,856 | €2,614 | -€100,243 | -97.5% |
| Tangible fixed assets | 22/27 | €2,856 | €2,614 | -€243 | -8.5% |
| Furniture and vehicles | 24 | €2,856 | €2,614 | -€243 | -8.5% |
| Financial fixed assets | 28 | €100,000 | - | -€100,000 | |
| Current assets | 29/58 | €53,942 | €130,144 | +€76,201 | +141% |
| Amounts receivable within one year | 40/41 | €22,098 | €49,462 | +€27,364 | +124% |
| Trade receivables | 40 | €3,147 | €17,177 | +€14,030 | +446% |
| Other amounts receivable | 41 | €18,951 | €32,284 | +€13,333 | +70.4% |
| Cash at bank and in hand | 54/58 | €27,873 | €72,164 | +€44,291 | +159% |
| Deferred charges and accrued income | 490/1 | €3,971 | €8,517 | +€4,546 | +114% |
| Total equity and liabilities | 10/49 | €156,798 | €132,757 | -€24,041 | -15.3% |
| Equity | 10/15 | €107,258 | €105,129 | -€2,129 | -2.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €102,258 | €100,129 | -€2,129 | -2.1% |
| Distributable reserves | 133 | €102,258 | €100,129 | -€2,129 | -2.1% |
| Amounts payable | 17/49 | €49,540 | €27,628 | -€21,912 | -44.2% |
| Amounts payable after more than one year | 17 | €14,676 | - | -€14,676 | |
| Financial debts | 170/4 | €14,676 | - | -€14,676 | |
| Amounts payable within one year | 42/48 | €34,865 | €27,628 | -€7,237 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €18,516 | €14,676 | -€3,840 | -20.7% |
| Trade debts | 44 | €232 | €1,401 | +€1,169 | +504% |
| Suppliers | 440/4 | €232 | €1,401 | +€1,169 | +504% |
| Taxes, remuneration and social security | 45 | €15,849 | €11,552 | -€4,297 | -27.1% |
| Taxes | 450/3 | €13,499 | €11,552 | -€1,947 | -14.4% |
| Remuneration and social security | 454/9 | €2,350 | - | -€2,350 | |
| Other amounts payable | 47/48 | €268 | - | -€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,628 | €243 | -€2,385 | -90.8% |
| Other operating charges | 640/8 | €1,648 | €1,763 | +€115 | +7.0% |
| Gross operating margin | 9900 | €6,523 | €39,866 | +€33,343 | +511% |
| Operating profit (loss) | 9901 | €2,247 | €37,860 | +€35,614 | +1,585% |
| Financial charges | 65/66B | €1,083 | €1,737 | +€654 | +60.3% |
| Recurring financial charges | 65 | €1,083 | €1,737 | +€654 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €1,163 | €36,123 | +€34,960 | +3,006% |
| Income taxes | 67/77 | -€0 | €8,252 | +€8,252 | |
| Profit (loss) for the period | 9904 | €1,163 | €27,871 | +€26,708 | +2,296% |
| Profit (loss) for the period to be appropriated | 9905 | €1,163 | €27,871 | +€26,708 | +2,296% |
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 15 October 2026 via checked.be.