DUBOREST: 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.
DUBOREST
Largest movements
- Receivables within one year -€178,397
down €178,397 (-96.2%), from €185,499 to €7,102
of which Trade receivables: -€184,321
- Cash +€28,584
up €28,584 (+1338.9%), from €2,135 to €30,719
mainly Receivables within one year (+€178,397) and Deferred charges and accrued income (+€143)
- Other debts -€63,500
down €63,500 (-57.5%), from €110,484 to €46,984
- Trade debts -€50,328
down €50,328 (-83.6%), from €60,220 to €9,892
- Tax, wage and social debts -€19,429
down €19,429 (-100.0%), from €19,429 to €0
of which Remuneration and social security: -€13,193
- Profit (loss) carried forward -€10,364
down €10,364 (-38.0%), from -€27,290 to -€37,655
- Current portion of long-term debt -€6,155
down €6,155 (-100.0%), from €6,155 to €0
- Gross operating margin -€337,817
down €337,817, from €328,900 to -€8,917
- Staff costs -€185,880
down €185,880 (-99.7%), from €186,354 to €474
- Other operating charges -€24,490
down €24,490 (-99.6%), from €24,599 to €109
- Financial charges -€4,597
down €4,597 (-84.1%), from €5,463 to €866
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 | €187,778 | €37,821 | -€149,957 | -79.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €187,778 | €37,821 | -€149,957 | -79.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €185,499 | €7,102 | -€178,397 | -96.2% |
| Trade receivables | 40 | €184,321 | €0 | -€184,321 | -100.0% |
| Other amounts receivable | 41 | €1,179 | €7,102 | +€5,924 | +502.6% |
| Cash at bank and in hand | 54/58 | €2,135 | €30,719 | +€28,584 | +1338.9% |
| Deferred charges and accrued income | 490/1 | €143 | €0 | -€143 | -100.0% |
| Total equity and liabilities | 10/49 | €187,778 | €37,821 | -€149,957 | -79.9% |
| Equity | 10/15 | -€8,690 | -€19,055 | -€10,364 | -119.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,290 | -€37,655 | -€10,364 | -38.0% |
| Amounts payable | 17/49 | €196,468 | €56,876 | -€139,592 | -71.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €196,468 | €56,876 | -€139,592 | -71.1% |
| Current portion of amounts payable after more than one year | 42 | €6,155 | €0 | -€6,155 | -100.0% |
| Financial debts | 43 | €181 | €0 | -€181 | -100.0% |
| Credit institutions | 430/8 | €181 | €0 | -€181 | -100.0% |
| Trade debts | 44 | €60,220 | €9,892 | -€50,328 | -83.6% |
| Suppliers | 440/4 | €60,220 | €9,892 | -€50,328 | -83.6% |
| Taxes, remuneration and social security | 45 | €19,429 | €0 | -€19,429 | -100.0% |
| Taxes | 450/3 | €6,236 | €0 | -€6,236 | -100.0% |
| Remuneration and social security | 454/9 | €13,193 | €0 | -€13,193 | -100.0% |
| Other amounts payable | 47/48 | €110,484 | €46,984 | -€63,500 | -57.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €140,985 | €0 | -€140,985 | -100.0% |
| Remuneration, social security and pensions | 62 | €186,354 | €474 | -€185,880 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,282 | €0 | -€3,282 | -100.0% |
| Other operating charges | 640/8 | €24,599 | €109 | -€24,490 | -99.6% |
| Gross operating margin | 9900 | €328,900 | -€8,917 | -€337,817 | |
| Operating profit (loss) | 9901 | €114,665 | -€9,500 | -€124,165 | |
| Financial income | 75/76B | €49 | €2 | -€47 | -95.5% |
| Recurring financial income | 75 | €49 | €2 | -€47 | -95.5% |
| Financial charges | 65/66B | €5,463 | €866 | -€4,597 | -84.1% |
| Recurring financial charges | 65 | €5,463 | €866 | -€4,597 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €109,251 | -€10,364 | -€119,615 | |
| Profit (loss) for the period | 9904 | €109,251 | -€10,364 | -€119,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €109,251 | -€10,364 | -€119,615 |
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 6 October 2026 via checked.be.