DUBOMA: 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.
DUBOMA
Largest movements
- Cash -€8,966
down €8,966 (-2.7%), from €333,403 to €324,436
mainly Other debts (-€28,705) and Investment in fixed assets (net) (-€5,089)
- Other debts -€28,705
down €28,705 (-24.4%), from €117,405 to €88,700
- Reserves +€16,549
up €16,549 (+4.5%), from €366,844 to €383,393
- Gross operating margin +€10,948
up €10,948 (+43.9%), from €24,932 to €35,880
- Financial income -€3,274
down €3,274 (-37.0%), from €8,840 to €5,566
- Taxes +€2,186
up €2,186 (+39.2%), from €5,574 to €7,759
- Other operating charges +€856
up €856 (+8.9%), from €9,623 to €10,479
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 | €554,807 | €544,433 | -€10,373 | -1.9% |
| Fixed assets | 21/28 | €213,880 | €212,437 | -€1,443 | -0.7% |
| Tangible fixed assets | 22/27 | €213,831 | €212,387 | -€1,443 | -0.7% |
| Land and buildings | 22 | €211,603 | €205,597 | -€6,007 | -2.8% |
| Plant, machinery and equipment | 23 | €2,227 | €6,791 | +€4,563 | +204.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €340,926 | €331,996 | -€8,930 | -2.6% |
| Current investments | 50/53 | €5,486 | €5,441 | -€44 | -0.8% |
| Cash at bank and in hand | 54/58 | €333,403 | €324,436 | -€8,966 | -2.7% |
| Deferred charges and accrued income | 490/1 | €2,038 | €2,119 | +€81 | +4.0% |
| Total equity and liabilities | 10/49 | €554,807 | €544,433 | -€10,373 | -1.9% |
| Equity | 10/15 | €434,388 | €450,936 | +€16,549 | +3.8% |
| Contributions | 10/11 | €67,544 | €67,544 | = | 0.0% |
| Reserves | 13 | €366,844 | €383,393 | +€16,549 | +4.5% |
| Distributable reserves | 133 | €366,844 | €383,393 | +€16,549 | +4.5% |
| Amounts payable | 17/49 | €120,419 | €93,497 | -€26,922 | -22.4% |
| Amounts payable within one year | 42/48 | €120,419 | €91,790 | -€28,629 | -23.8% |
| Trade debts | 44 | €93 | - | -€93 | |
| Suppliers | 440/4 | €93 | - | -€93 | |
| Taxes, remuneration and social security | 45 | €2,922 | €3,090 | +€168 | +5.8% |
| Taxes | 450/3 | €2,922 | €3,090 | +€168 | +5.8% |
| Other amounts payable | 47/48 | €117,405 | €88,700 | -€28,705 | -24.4% |
| Accrued charges and deferred income | 492/3 | - | €1,707 | +€1,707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,885 | €6,532 | -€352 | -5.1% |
| Other operating charges | 640/8 | €9,623 | €10,479 | +€856 | +8.9% |
| Gross operating margin | 9900 | €24,932 | €35,880 | +€10,948 | +43.9% |
| Operating profit (loss) | 9901 | €8,425 | €18,869 | +€10,444 | +124.0% |
| Financial income | 75/76B | €8,840 | €5,566 | -€3,274 | -37.0% |
| Recurring financial income | 75 | €8,840 | €5,566 | -€3,274 | -37.0% |
| Financial charges | 65/66B | €166 | €127 | -€38 | -23.1% |
| Recurring financial charges | 65 | €166 | €127 | -€38 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €17,100 | €24,308 | +€7,208 | +42.2% |
| Income taxes | 67/77 | €5,574 | €7,759 | +€2,186 | +39.2% |
| Profit (loss) for the period | 9904 | €11,526 | €16,549 | +€5,022 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,526 | €16,549 | +€5,022 | +43.6% |
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 8 October 2026 via checked.be.