Dubra: 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.
Dubra
Largest movements
- Receivables within one year -€9,842
down €9,842 (-55.3%), from €17,793 to €7,951
of which Trade receivables: -€8,002
- Tangible fixed assets -€2,756
down €2,756 (-23.2%), from €11,894 to €9,138
- Stocks and contracts +€1,000
new in 2025: €1,000
- Cash +€869
up €869 (+100%), from €866 to €1,735
mainly Receivables within one year (+€9,842) and Tax, wage and social debts (+€3,551)
- Trade debts -€9,289
down €9,289 (-61.6%), from €15,089 to €5,800
- Profit (loss) carried forward -€3,886
down €3,886 (-19.2%), from -€20,239 to -€24,125
- Tax, wage and social debts +€3,551
new in 2025: €3,551
of which Remuneration and social security: +€3,056
- Other debts -€1,104
down €1,104 (-4.9%), from €22,703 to €21,598
- Gross operating margin +€20,902
up €20,902, from -€15,814 to €5,088
- Purchases and services -€15,814
no longer reported in 2025 (was €15,814)
- Staff costs +€6,155
new in 2025: €6,155
- Depreciation +€1,612
up €1,612 (+141%), from €1,144 to €2,756
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 | €30,553 | €19,824 | -€10,729 | -35.1% |
| Fixed assets | 21/28 | €11,894 | €9,138 | -€2,756 | -23.2% |
| Tangible fixed assets | 22/27 | €11,894 | €9,138 | -€2,756 | -23.2% |
| Plant, machinery and equipment | 23 | €11,894 | €9,138 | -€2,756 | -23.2% |
| Current assets | 29/58 | €18,659 | €10,686 | -€7,973 | -42.7% |
| Stocks and contracts in progress | 3 | - | €1,000 | +€1,000 | |
| Stocks | 30/36 | - | €1,000 | +€1,000 | |
| Amounts receivable within one year | 40/41 | €17,793 | €7,951 | -€9,842 | -55.3% |
| Trade receivables | 40 | €15,893 | €7,891 | -€8,002 | -50.3% |
| Other amounts receivable | 41 | €1,900 | €60 | -€1,840 | -96.8% |
| Cash at bank and in hand | 54/58 | €866 | €1,735 | +€869 | +100% |
| Total equity and liabilities | 10/49 | €30,553 | €19,824 | -€10,729 | -35.1% |
| Equity | 10/15 | -€7,239 | -€11,125 | -€3,886 | -53.7% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,239 | -€24,125 | -€3,886 | -19.2% |
| Amounts payable | 17/49 | €37,792 | €30,949 | -€6,842 | -18.1% |
| Amounts payable within one year | 42/48 | €37,792 | €30,949 | -€6,842 | -18.1% |
| Trade debts | 44 | €15,089 | €5,800 | -€9,289 | -61.6% |
| Suppliers | 440/4 | €15,089 | €5,800 | -€9,289 | -61.6% |
| Taxes, remuneration and social security | 45 | - | €3,551 | +€3,551 | |
| Taxes | 450/3 | - | €495 | +€495 | |
| Remuneration and social security | 454/9 | - | €3,056 | +€3,056 | |
| Other amounts payable | 47/48 | €22,703 | €21,598 | -€1,104 | -4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,814 | - | -€15,814 | |
| Remuneration, social security and pensions | 62 | - | €6,155 | +€6,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,144 | €2,756 | +€1,612 | +141% |
| Gross operating margin | 9900 | -€15,814 | €5,088 | +€20,902 | |
| Operating profit (loss) | 9901 | -€16,959 | -€3,824 | +€13,135 | +77.5% |
| Financial charges | 65/66B | €44 | €63 | +€19 | +44.6% |
| Recurring financial charges | 65 | €44 | €63 | +€19 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,002 | -€3,886 | +€13,116 | +77.1% |
| Profit (loss) for the period | 9904 | -€17,002 | -€3,886 | +€13,116 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,002 | -€3,886 | +€13,116 | +77.1% |
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 18 October 2026 via checked.be.