Dubois Lode: 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 Lode
Largest movements
- Tangible fixed assets +€34,047
up €34,047 (+117.3%), from €29,018 to €63,064
of which Furniture and vehicles: +€33,738
- Receivables within one year -€32,735
down €32,735 (-51.6%), from €63,430 to €30,695
of which Trade receivables: -€21,897
- Stocks and contracts +€17,069
up €17,069 (+56.9%), from €30,000 to €47,069
of which Contracts in progress: +€11,836
- Cash -€2,234
down €2,234 (-40.1%), from €5,571 to €3,337
mainly Investment in fixed assets (net) (-€63,452) and Other debts (-€59,188)
- Deferred charges and accrued income +€1,739
up €1,739 (+51.6%), from €3,372 to €5,111
- Other debts -€59,188
down €59,188 (-89.7%), from €66,000 to €6,812
- Debts after one year +€40,547
up €40,547, from €0 to €40,547
- Trade debts +€33,443
up €33,443 (+612.3%), from €5,462 to €38,904
- Tax, wage and social debts +€2,908
up €2,908 (+7212.9%), from €40 to €2,949
- Gross operating margin +€5,613
up €5,613 (+19.5%), from €28,840 to €34,453
- Depreciation -€4,823
down €4,823 (-14.1%), from €34,228 to €29,405
- Other operating charges +€1,348
up €1,348 (+121.7%), from €1,108 to €2,456
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 | €131,390 | €149,276 | +€17,886 | +13.6% |
| Fixed assets | 21/28 | €29,018 | €63,064 | +€34,047 | +117.3% |
| Tangible fixed assets | 22/27 | €29,018 | €63,064 | +€34,047 | +117.3% |
| Plant, machinery and equipment | 23 | €1,307 | €1,616 | +€309 | +23.6% |
| Furniture and vehicles | 24 | €27,710 | €61,448 | +€33,738 | +121.8% |
| Current assets | 29/58 | €102,373 | €86,212 | -€16,161 | -15.8% |
| Stocks and contracts in progress | 3 | €30,000 | €47,069 | +€17,069 | +56.9% |
| Stocks | 30/36 | €30,000 | €35,233 | +€5,233 | +17.4% |
| Contracts in progress | 37 | €0 | €11,836 | +€11,836 | |
| Amounts receivable within one year | 40/41 | €63,430 | €30,695 | -€32,735 | -51.6% |
| Trade receivables | 40 | €29,144 | €7,247 | -€21,897 | -75.1% |
| Other amounts receivable | 41 | €34,286 | €23,448 | -€10,838 | -31.6% |
| Cash at bank and in hand | 54/58 | €5,571 | €3,337 | -€2,234 | -40.1% |
| Deferred charges and accrued income | 490/1 | €3,372 | €5,111 | +€1,739 | +51.6% |
| Total equity and liabilities | 10/49 | €131,390 | €149,276 | +€17,886 | +13.6% |
| Equity | 10/15 | €49,238 | €50,340 | +€1,101 | +2.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,238 | €35,340 | +€1,101 | +3.2% |
| Amounts payable | 17/49 | €82,152 | €98,937 | +€16,785 | +20.4% |
| Amounts payable after more than one year | 17 | €0 | €40,547 | +€40,547 | |
| Financial debts | 170/4 | €0 | €40,547 | +€40,547 | |
| Amounts payable within one year | 42/48 | €82,152 | €58,389 | -€23,763 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €10,650 | €9,724 | -€926 | -8.7% |
| Trade debts | 44 | €5,462 | €38,904 | +€33,443 | +612.3% |
| Suppliers | 440/4 | €5,462 | €38,904 | +€33,443 | +612.3% |
| Taxes, remuneration and social security | 45 | €40 | €2,949 | +€2,908 | +7212.9% |
| Taxes | 450/3 | €40 | €2,949 | +€2,908 | +7212.9% |
| Other amounts payable | 47/48 | €66,000 | €6,812 | -€59,188 | -89.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,228 | €29,405 | -€4,823 | -14.1% |
| Other operating charges | 640/8 | €1,108 | €2,456 | +€1,348 | +121.7% |
| Gross operating margin | 9900 | €28,840 | €34,453 | +€5,613 | +19.5% |
| Operating profit (loss) | 9901 | -€6,496 | €2,592 | +€9,088 | |
| Financial income | 75/76B | €0 | €112 | +€111 | +30048.6% |
| Recurring financial income | 75 | €0 | €112 | +€111 | +30048.6% |
| Financial charges | 65/66B | €1,208 | €1,471 | +€263 | +21.7% |
| Recurring financial charges | 65 | €1,208 | €1,471 | +€263 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,703 | €1,233 | +€8,937 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€7,831 | €1,101 | +€8,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,831 | €1,101 | +€8,933 |
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 11 October 2026 via checked.be.