DUBOIS & +: 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.
DUBOIS & +
Largest movements
- Receivables within one year -€4,517
down €4,517 (-72.0%), from €6,272 to €1,755
of which Trade receivables: -€4,066
- Tangible fixed assets -€4,213
no longer reported in 2025 (was €4,213)
- Cash -€4,038
down €4,038 (-22.0%), from €18,329 to €14,291
mainly Tax, wage and social debts (-€5,937) and Net result for the year (-€5,850)
- Tax, wage and social debts -€5,937
down €5,937 (-87.4%), from €6,795 to €859
of which Taxes: -€5,198
- Profit (loss) carried forward -€5,850
down €5,850 (-28.5%), from -€20,492 to -€26,342
- Trade debts -€3,564
down €3,564 (-60.9%), from €5,850 to €2,286
- Other debts +€2,583
up €2,583 (+8.5%), from €30,459 to €33,042
- Gross operating margin -€3,910
down €3,910, from €3,688 to -€222
- Financial charges -€1,896
down €1,896 (-85.3%), from €2,223 to €326
- Financial income +€1,662
up €1,662 (+1,902%), from €87 to €1,749
- Staff costs -€1,182
down €1,182 (-45.2%), from €2,618 to €1,436
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 | €28,813 | €16,045 | -€12,768 | -44.3% |
| Fixed assets | 21/28 | €4,213 | - | -€4,213 | |
| Tangible fixed assets | 22/27 | €4,213 | - | -€4,213 | |
| Furniture and vehicles | 24 | €4,213 | - | -€4,213 | |
| Current assets | 29/58 | €24,600 | €16,045 | -€8,555 | -34.8% |
| Amounts receivable within one year | 40/41 | €6,272 | €1,755 | -€4,517 | -72.0% |
| Trade receivables | 40 | €5,820 | €1,755 | -€4,066 | -69.9% |
| Other amounts receivable | 41 | €452 | - | -€452 | |
| Cash at bank and in hand | 54/58 | €18,329 | €14,291 | -€4,038 | -22.0% |
| Total equity and liabilities | 10/49 | €28,813 | €16,045 | -€12,768 | -44.3% |
| Equity | 10/15 | -€14,292 | -€20,142 | -€5,850 | -40.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,492 | -€26,342 | -€5,850 | -28.5% |
| Amounts payable | 17/49 | €43,105 | €36,187 | -€6,918 | -16.0% |
| Amounts payable within one year | 42/48 | €43,105 | €36,187 | -€6,918 | -16.0% |
| Trade debts | 44 | €5,850 | €2,286 | -€3,564 | -60.9% |
| Suppliers | 440/4 | €5,850 | €2,286 | -€3,564 | -60.9% |
| Taxes, remuneration and social security | 45 | €6,795 | €859 | -€5,937 | -87.4% |
| Taxes | 450/3 | €5,950 | €752 | -€5,198 | -87.4% |
| Remuneration and social security | 454/9 | €846 | €107 | -€738 | -87.3% |
| Other amounts payable | 47/48 | €30,459 | €33,042 | +€2,583 | +8.5% |
| Remuneration, social security and pensions | 62 | €2,618 | €1,436 | -€1,182 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,213 | €4,213 | = | 0.0% |
| Other operating charges | 640/8 | €1,414 | €1,402 | -€13 | -0.9% |
| Gross operating margin | 9900 | €3,688 | -€222 | -€3,910 | |
| Operating profit (loss) | 9901 | -€4,557 | -€7,272 | -€2,716 | -59.6% |
| Financial income | 75/76B | €87 | €1,749 | +€1,662 | +1,902% |
| Recurring financial income | 75 | €87 | €1,749 | +€1,662 | +1,902% |
| Financial charges | 65/66B | €2,223 | €326 | -€1,896 | -85.3% |
| Recurring financial charges | 65 | €2,223 | €326 | -€1,896 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,692 | -€5,850 | +€843 | +12.6% |
| Profit (loss) for the period | 9904 | -€6,692 | -€5,850 | +€843 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,692 | -€5,850 | +€843 | +12.6% |
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 14 October 2026 via checked.be.