DUIKPUNT: 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.
DUIKPUNT
Largest movements
- Stocks and contracts -€36,828
down €36,828 (-13.3%), from €276,934 to €240,106
- Tangible fixed assets -€19,817
down €19,817 (-32.0%), from €61,893 to €42,076
of which Furniture and vehicles: -€19,353
- Cash +€14,040
up €14,040 (+71.2%), from €19,719 to €33,759
mainly Stocks and contracts (+€36,828) and Depreciation (+€19,817)
- Receivables within one year +€4,982
up €4,982 (+7.2%), from €69,554 to €74,536
of which Trade receivables: +€4,505
- Reserves -€32,497
down €32,497 (-13.3%), from €243,872 to €211,375
of which Distributable reserves: -€30,637
- Debts after one year -€11,414
down €11,414 (-46.9%), from €24,334 to €12,921
- Short-term financial debts -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Tax, wage and social debts +€8,895
up €8,895 (+35.0%), from €25,449 to €34,344
- Other debts +€5,606
up €5,606 (+22.8%), from €24,606 to €30,212
- Gross operating margin -€38,976
down €38,976 (-53.9%), from €72,338 to €33,362
- Taxes -€10,844
down €10,844 (-86.1%), from €12,591 to €1,747
- Financial charges +€764
up €764 (+8.6%), from €8,895 to €9,660
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 | €428,100 | €390,477 | -€37,623 | -8.8% |
| Fixed assets | 21/28 | €61,893 | €42,076 | -€19,817 | -32.0% |
| Tangible fixed assets | 22/27 | €61,893 | €42,076 | -€19,817 | -32.0% |
| Plant, machinery and equipment | 23 | €1,028 | €564 | -€464 | -45.1% |
| Furniture and vehicles | 24 | €60,865 | €41,512 | -€19,353 | -31.8% |
| Current assets | 29/58 | €366,207 | €348,401 | -€17,806 | -4.9% |
| Stocks and contracts in progress | 3 | €276,934 | €240,106 | -€36,828 | -13.3% |
| Stocks | 30/36 | €276,934 | €240,106 | -€36,828 | -13.3% |
| Amounts receivable within one year | 40/41 | €69,554 | €74,536 | +€4,982 | +7.2% |
| Trade receivables | 40 | €37,032 | €41,537 | +€4,505 | +12.2% |
| Other amounts receivable | 41 | €32,522 | €32,999 | +€477 | +1.5% |
| Cash at bank and in hand | 54/58 | €19,719 | €33,759 | +€14,040 | +71.2% |
| Total equity and liabilities | 10/49 | €428,100 | €390,477 | -€37,623 | -8.8% |
| Equity | 10/15 | €250,072 | €217,575 | -€32,497 | -13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €243,872 | €211,375 | -€32,497 | -13.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €242,012 | €211,375 | -€30,637 | -12.7% |
| Amounts payable | 17/49 | €178,028 | €172,902 | -€5,126 | -2.9% |
| Amounts payable after more than one year | 17 | €24,334 | €12,921 | -€11,414 | -46.9% |
| Financial debts | 170/4 | €24,334 | €12,921 | -€11,414 | -46.9% |
| Amounts payable within one year | 42/48 | €153,694 | €159,981 | +€6,288 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €15,064 | €15,461 | +€397 | +2.6% |
| Financial debts | 43 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Credit institutions | 430/8 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Trade debts | 44 | €58,575 | €56,784 | -€1,791 | -3.1% |
| Suppliers | 440/4 | €58,575 | €56,784 | -€1,791 | -3.1% |
| Advances received on contracts in progress | 46 | - | €3,181 | +€3,181 | |
| Taxes, remuneration and social security | 45 | €25,449 | €34,344 | +€8,895 | +35.0% |
| Taxes | 450/3 | €25,449 | €34,344 | +€8,895 | +35.0% |
| Other amounts payable | 47/48 | €24,606 | €30,212 | +€5,606 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,020 | €19,817 | -€203 | -1.0% |
| Other operating charges | 640/8 | €3,353 | €3,468 | +€115 | +3.4% |
| Gross operating margin | 9900 | €72,338 | €33,362 | -€38,976 | -53.9% |
| Operating profit (loss) | 9901 | €48,965 | €10,077 | -€38,888 | -79.4% |
| Financial income | 75/76B | €2,473 | €2,833 | +€360 | +14.5% |
| Recurring financial income | 75 | €2,473 | €2,833 | +€360 | +14.5% |
| Financial charges | 65/66B | €8,895 | €9,660 | +€764 | +8.6% |
| Recurring financial charges | 65 | €8,895 | €9,660 | +€764 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €42,543 | €3,250 | -€39,292 | -92.4% |
| Income taxes | 67/77 | €12,591 | €1,747 | -€10,844 | -86.1% |
| Profit (loss) for the period | 9904 | €29,952 | €1,503 | -€28,448 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,952 | €1,503 | -€28,448 | -95.0% |
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 20 October 2026 via checked.be.