DUBUISSON: 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.
DUBUISSON
Largest movements
- Tangible fixed assets -€36,196
down €36,196 (-34.4%), from €105,230 to €69,033
of which Other tangible fixed assets: -€36,000
- Profit (loss) carried forward -€40,548
down €40,548, from €31,143 to -€9,404
- Other debts +€3,465
up €3,465 (+5.6%), from €62,395 to €65,860
- Trade debts +€1,111
new in 2025: €1,111
- Depreciation +€35,962
up €35,962 (+15340.9%), from €234 to €36,196
- Gross operating margin -€3,431
down €3,431 (-873.5%), from -€393 to -€3,823
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 | €106,598 | €70,626 | -€35,972 | -33.7% |
| Fixed assets | 21/28 | €105,230 | €69,033 | -€36,196 | -34.4% |
| Tangible fixed assets | 22/27 | €105,230 | €69,033 | -€36,196 | -34.4% |
| Furniture and vehicles | 24 | €1,448 | €1,251 | -€196 | -13.6% |
| Other tangible fixed assets | 26 | €103,782 | €67,782 | -€36,000 | -34.7% |
| Current assets | 29/58 | €1,368 | €1,593 | +€225 | +16.4% |
| Amounts receivable within one year | 40/41 | €829 | €1,181 | +€352 | +42.5% |
| Other amounts receivable | 41 | €829 | €1,181 | +€352 | +42.5% |
| Cash at bank and in hand | 54/58 | €539 | €412 | -€128 | -23.7% |
| Total equity and liabilities | 10/49 | €106,598 | €70,626 | -€35,972 | -33.7% |
| Equity | 10/15 | €44,203 | €3,656 | -€40,548 | -91.7% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,143 | -€9,404 | -€40,548 | |
| Amounts payable | 17/49 | €62,395 | €66,970 | +€4,576 | +7.3% |
| Amounts payable within one year | 42/48 | €62,395 | €66,970 | +€4,576 | +7.3% |
| Trade debts | 44 | - | €1,111 | +€1,111 | |
| Suppliers | 440/4 | - | €1,111 | +€1,111 | |
| Other amounts payable | 47/48 | €62,395 | €65,860 | +€3,465 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €36,196 | +€35,962 | +15340.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€393 | -€3,823 | -€3,431 | -873.5% |
| Operating profit (loss) | 9901 | -€1,015 | -€40,420 | -€39,405 | -3884.1% |
| Financial income | 75/76B | €1 | €2 | +€1 | +141.8% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +141.8% |
| Financial charges | 65/66B | €129 | €129 | +€0 | +0.2% |
| Recurring financial charges | 65 | €129 | €129 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,143 | -€40,547 | -€39,404 | -3448.3% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€1,143 | -€40,548 | -€39,405 | -3448.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,143 | -€40,548 | -€39,405 | -3448.3% |
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 7 October 2026 via checked.be.