DUHA: 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.
DUHA
Largest movements
- Receivables within one year +€23,617
up €23,617 (+40.9%), from €57,698 to €81,314
of which Other amounts receivable: +€15,522
- Cash +€9,795
up €9,795 (+294.4%), from €3,327 to €13,122
mainly Net result for the year (+€33,986) and Other debts (+€23,609)
- Tangible fixed assets -€1,188
down €1,188 (-32.2%), from €3,690 to €2,502
of which Plant, machinery and equipment: -€657
- Other debts +€23,609
up €23,609 (+140.3%), from €16,822 to €40,431
- Tax, wage and social debts +€11,824
up €11,824 (+160.1%), from €7,388 to €19,211
of which Remuneration and social security: +€6,726
- Short-term financial debts -€4,050
no longer reported in 2025 (was €4,050)
- Trade debts +€1,194
up €1,194 (+11.6%), from €10,274 to €11,468
- Gross operating margin +€67,472
up €67,472 (+74.1%), from €91,091 to €158,563
- Staff costs +€43,993
up €43,993 (+58.2%), from €75,565 to €119,558
- Taxes -€3,795
down €3,795 (-75.9%), from €5,000 to €1,205
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 | €64,748 | €97,325 | +€32,577 | +50.3% |
| Fixed assets | 21/28 | €3,690 | €2,502 | -€1,188 | -32.2% |
| Tangible fixed assets | 22/27 | €3,690 | €2,502 | -€1,188 | -32.2% |
| Plant, machinery and equipment | 23 | €1,296 | €639 | -€657 | -50.7% |
| Furniture and vehicles | 24 | €2,393 | €1,863 | -€531 | -22.2% |
| Current assets | 29/58 | €61,058 | €94,823 | +€33,765 | +55.3% |
| Amounts receivable within one year | 40/41 | €57,698 | €81,314 | +€23,617 | +40.9% |
| Trade receivables | 40 | €45,143 | €53,238 | +€8,095 | +17.9% |
| Other amounts receivable | 41 | €12,555 | €28,077 | +€15,522 | +123.6% |
| Cash at bank and in hand | 54/58 | €3,327 | €13,122 | +€9,795 | +294.4% |
| Deferred charges and accrued income | 490/1 | €33 | €387 | +€353 | +1063.8% |
| Total equity and liabilities | 10/49 | €64,748 | €97,325 | +€32,577 | +50.3% |
| Equity | 10/15 | €26,214 | €26,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,214 | €26,214 | = | 0.0% |
| Amounts payable | 17/49 | €38,534 | €71,110 | +€32,577 | +84.5% |
| Amounts payable within one year | 42/48 | €38,534 | €71,110 | +€32,577 | +84.5% |
| Financial debts | 43 | €4,050 | - | -€4,050 | |
| Credit institutions | 430/8 | €4,050 | - | -€4,050 | |
| Trade debts | 44 | €10,274 | €11,468 | +€1,194 | +11.6% |
| Suppliers | 440/4 | €10,274 | €11,468 | +€1,194 | +11.6% |
| Taxes, remuneration and social security | 45 | €7,388 | €19,211 | +€11,824 | +160.1% |
| Taxes | 450/3 | €1,093 | €6,191 | +€5,098 | +466.5% |
| Remuneration and social security | 454/9 | €6,295 | €13,021 | +€6,726 | +106.9% |
| Other amounts payable | 47/48 | €16,822 | €40,431 | +€23,609 | +140.3% |
| Remuneration, social security and pensions | 62 | €75,565 | €119,558 | +€43,993 | +58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €918 | €1,188 | +€270 | +29.4% |
| Other operating charges | 640/8 | €244 | €1,428 | +€1,185 | +486.1% |
| Gross operating margin | 9900 | €91,091 | €158,563 | +€67,472 | +74.1% |
| Operating profit (loss) | 9901 | €14,364 | €36,388 | +€22,024 | +153.3% |
| Financial charges | 65/66B | €1,248 | €1,197 | -€51 | -4.1% |
| Recurring financial charges | 65 | €1,248 | €1,197 | -€51 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €13,116 | €35,191 | +€22,075 | +168.3% |
| Income taxes | 67/77 | €5,000 | €1,205 | -€3,795 | -75.9% |
| Profit (loss) for the period | 9904 | €8,116 | €33,986 | +€25,870 | +318.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,116 | €33,986 | +€25,870 | +318.7% |
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 5 October 2026 via checked.be.