DUIM: 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.
DUIM
Largest movements
- Tangible fixed assets -€18,228
down €18,228 (-4.3%), from €423,122 to €404,894
- Cash -€13,461
down €13,461 (-84.1%), from €16,005 to €2,544
mainly Net result for the year (-€28,379) and Provisions (-€19,737)
- Profit (loss) carried forward -€28,379
down €28,379 (-18.8%), from -€151,090 to -€179,469
- Short-term financial debts +€19,792
up €19,792 (+21.6%), from €91,679 to €111,471
- Provisions -€19,737
down €19,737 (-8.1%), from €242,363 to €222,626
- Debts after one year -€7,919
down €7,919 (-10.3%), from €76,740 to €68,821
- Trade debts +€5,102
up €5,102 (+43.3%), from €11,795 to €16,897
- Gross operating margin -€40,114
down €40,114 (-83.3%), from €48,171 to €8,057
- Financial charges -€556
down €556 (-15.3%), from €3,636 to €3,080
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 | €439,127 | €407,437 | -€31,690 | -7.2% |
| Fixed assets | 21/28 | €423,122 | €404,894 | -€18,228 | -4.3% |
| Tangible fixed assets | 22/27 | €423,122 | €404,894 | -€18,228 | -4.3% |
| Land and buildings | 22 | €423,122 | €404,894 | -€18,228 | -4.3% |
| Current assets | 29/58 | €16,005 | €2,544 | -€13,461 | -84.1% |
| Cash at bank and in hand | 54/58 | €16,005 | €2,544 | -€13,461 | -84.1% |
| Total equity and liabilities | 10/49 | €439,127 | €407,437 | -€31,690 | -7.2% |
| Equity | 10/15 | €7,110 | -€21,269 | -€28,379 | |
| Contributions | 10/11 | €152,000 | €152,000 | = | 0.0% |
| Contributions outside capital | 11 | €152,000 | €152,000 | = | 0.0% |
| Other | 1109/19 | €152,000 | €152,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,090 | -€179,469 | -€28,379 | -18.8% |
| Provisions and deferred taxes | 16 | €242,363 | €222,626 | -€19,737 | -8.1% |
| Provisions for liabilities and charges | 160/5 | €242,363 | €222,626 | -€19,737 | -8.1% |
| Pensions and similar obligations | 160 | €242,363 | €222,626 | -€19,737 | -8.1% |
| Amounts payable | 17/49 | €189,653 | €206,080 | +€16,427 | +8.7% |
| Amounts payable after more than one year | 17 | €76,740 | €68,821 | -€7,919 | -10.3% |
| Financial debts | 170/4 | €76,740 | €68,821 | -€7,919 | -10.3% |
| Amounts payable within one year | 42/48 | €111,105 | €136,286 | +€25,181 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €7,632 | €7,919 | +€287 | +3.8% |
| Financial debts | 43 | €91,679 | €111,471 | +€19,792 | +21.6% |
| Other loans | 439 | €91,679 | €111,471 | +€19,792 | +21.6% |
| Trade debts | 44 | €11,795 | €16,897 | +€5,102 | +43.3% |
| Suppliers | 440/4 | €11,795 | €16,897 | +€5,102 | +43.3% |
| Accrued charges and deferred income | 492/3 | €1,808 | €972 | -€836 | -46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,251 | €25,611 | +€360 | +1.4% |
| Other operating charges | 640/8 | €7,730 | €7,747 | +€18 | +0.2% |
| Gross operating margin | 9900 | €48,171 | €8,057 | -€40,114 | -83.3% |
| Operating profit (loss) | 9901 | €15,190 | -€25,302 | -€40,492 | |
| Financial income | 75/76B | €1 | €4 | +€3 | +401.1% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +401.1% |
| Financial charges | 65/66B | €3,636 | €3,080 | -€556 | -15.3% |
| Recurring financial charges | 65 | €3,636 | €3,080 | -€556 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €11,555 | -€28,378 | -€39,933 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €11,555 | -€28,379 | -€39,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,555 | -€28,379 | -€39,934 |
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 9 October 2026 via checked.be.