DUFFISC: 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.
DUFFISC
Largest movements
- Intangible fixed assets +€78,200
new in 2025: €78,200
- Receivables within one year +€56,310
up €56,310 (+1,199%), from €4,698 to €61,008
- Cash +€17,745
up €17,745 (+5,930%), from €299 to €18,045
mainly Trade debts (+€66,572) and Debts after one year (+€63,147)
- Stocks and contracts +€16,612
new in 2025: €16,612
- Tangible fixed assets +€10,776
new in 2025: €10,776
of which Furniture and vehicles: +€6,790
- Trade debts +€66,572
up €66,572 (+1,765%), from €3,771 to €70,343
- Debts after one year +€63,147
new in 2025: €63,147
- Tax, wage and social debts +€19,006
up €19,006 (+18,635%), from €102 to €19,108
of which Taxes: +€11,161
- Current portion of long-term debt +€17,518
new in 2025: €17,518
- Other debts +€13,817
up €13,817 (+371%), from €3,726 to €17,543
- Gross operating margin +€92,766
up €92,766, from -€243 to €92,523
- Staff costs +€69,501
new in 2025: €69,501
- Depreciation +€14,155
new in 2025: €14,155
- Financial charges +€2,637
up €2,637 (+5,772%), from €46 to €2,682
- Taxes +€1,610
new in 2025: €1,610
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 | €8,494 | €190,793 | +€182,298 | +2,146% |
| Fixed assets | 21/28 | - | €90,676 | +€90,676 | |
| Intangible fixed assets | 21 | - | €78,200 | +€78,200 | |
| Tangible fixed assets | 22/27 | - | €10,776 | +€10,776 | |
| Plant, machinery and equipment | 23 | - | €3,986 | +€3,986 | |
| Furniture and vehicles | 24 | - | €6,790 | +€6,790 | |
| Financial fixed assets | 28 | - | €1,700 | +€1,700 | |
| Current assets | 29/58 | €8,494 | €100,117 | +€91,623 | +1,079% |
| Stocks and contracts in progress | 3 | - | €16,612 | +€16,612 | |
| Contracts in progress | 37 | - | €16,612 | +€16,612 | |
| Amounts receivable within one year | 40/41 | €4,698 | €61,008 | +€56,310 | +1,199% |
| Trade receivables | 40 | €4,698 | €61,008 | +€56,310 | +1,199% |
| Cash at bank and in hand | 54/58 | €299 | €18,045 | +€17,745 | +5,930% |
| Deferred charges and accrued income | 490/1 | €3,497 | €4,453 | +€956 | +27.3% |
| Total equity and liabilities | 10/49 | €8,494 | €190,793 | +€182,298 | +2,146% |
| Equity | 10/15 | -€282 | €3,133 | +€3,415 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€782 | €2,633 | +€3,415 | |
| Amounts payable | 17/49 | €8,776 | €187,660 | +€178,884 | +2,038% |
| Amounts payable after more than one year | 17 | - | €63,147 | +€63,147 | |
| Financial debts | 170/4 | - | €63,147 | +€63,147 | |
| Amounts payable within one year | 42/48 | €7,599 | €124,513 | +€116,913 | +1,538% |
| Current portion of amounts payable after more than one year | 42 | - | €17,518 | +€17,518 | |
| Trade debts | 44 | €3,771 | €70,343 | +€66,572 | +1,765% |
| Suppliers | 440/4 | €3,771 | €70,343 | +€66,572 | +1,765% |
| Taxes, remuneration and social security | 45 | €102 | €19,108 | +€19,006 | +18,635% |
| Taxes | 450/3 | €102 | €11,263 | +€11,161 | +10,943% |
| Remuneration and social security | 454/9 | - | €7,845 | +€7,845 | |
| Other amounts payable | 47/48 | €3,726 | €17,543 | +€13,817 | +371% |
| Accrued charges and deferred income | 492/3 | €1,177 | €0 | -€1,177 | -100% |
| Remuneration, social security and pensions | 62 | - | €69,501 | +€69,501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,155 | +€14,155 | |
| Other operating charges | 640/8 | €494 | €1,160 | +€667 | +135% |
| Gross operating margin | 9900 | -€243 | €92,523 | +€92,766 | |
| Operating profit (loss) | 9901 | -€736 | €7,707 | +€8,444 | |
| Financial charges | 65/66B | €46 | €2,682 | +€2,637 | +5,772% |
| Recurring financial charges | 65 | €46 | €2,682 | +€2,637 | +5,772% |
| Profit (loss) for the period before taxes | 9903 | -€782 | €5,025 | +€5,807 | |
| Income taxes | 67/77 | - | €1,610 | +€1,610 | |
| Profit (loss) for the period | 9904 | -€782 | €3,415 | +€4,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€782 | €3,415 | +€4,197 |
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.