DUIN 13: 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.
DUIN 13
Largest movements
- Tangible fixed assets -€22,189
down €22,189 (-3.3%), from €676,861 to €654,672
of which Land and buildings: -€18,791
- Cash +€10,517
up €10,517 (+18,092%), from €58 to €10,575
mainly Net result for the year (+€56,786) and Depreciation (+€22,614)
- Reserves +€56,786
up €56,786 (+35.8%), from €158,721 to €215,507
- Debts after one year -€38,678
down €38,678 (-8.9%), from €436,803 to €398,125
- Tax, wage and social debts -€34,765
down €34,765 (-51.1%), from €67,993 to €33,228
of which Taxes: -€32,465
- Short-term financial debts +€12,538
new in 2025: €12,538
- Gross operating margin +€24,516
up €24,516 (+25.9%), from €94,666 to €119,182
- Taxes +€4,847
up €4,847 (+28.4%), from €17,070 to €21,917
- Other operating charges -€3,162
down €3,162 (-39.9%), from €7,932 to €4,770
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 | €734,888 | €725,703 | -€9,185 | -1.2% |
| Fixed assets | 21/28 | €678,487 | €655,873 | -€22,614 | -3.3% |
| Intangible fixed assets | 21 | €1,627 | €1,202 | -€425 | -26.1% |
| Tangible fixed assets | 22/27 | €676,861 | €654,672 | -€22,189 | -3.3% |
| Land and buildings | 22 | €665,222 | €646,430 | -€18,791 | -2.8% |
| Plant, machinery and equipment | 23 | €10,424 | €7,506 | -€2,918 | -28.0% |
| Furniture and vehicles | 24 | €1,215 | €735 | -€480 | -39.5% |
| Current assets | 29/58 | €56,401 | €69,830 | +€13,429 | +23.8% |
| Amounts receivable after more than one year | 29 | €500 | €500 | = | 0.0% |
| Other amounts receivable | 291 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,843 | €58,755 | +€2,912 | +5.2% |
| Trade receivables | 40 | €29,064 | €25,455 | -€3,609 | -12.4% |
| Other amounts receivable | 41 | €26,779 | €33,300 | +€6,521 | +24.3% |
| Cash at bank and in hand | 54/58 | €58 | €10,575 | +€10,517 | +18,092% |
| Total equity and liabilities | 10/49 | €734,888 | €725,703 | -€9,185 | -1.2% |
| Equity | 10/15 | €171,121 | €227,907 | +€56,786 | +33.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €158,721 | €215,507 | +€56,786 | +35.8% |
| Distributable reserves | 133 | €158,721 | €215,507 | +€56,786 | +35.8% |
| Amounts payable | 17/49 | €563,768 | €497,797 | -€65,971 | -11.7% |
| Amounts payable after more than one year | 17 | €436,803 | €398,125 | -€38,678 | -8.9% |
| Financial debts | 170/4 | €436,803 | €398,125 | -€38,678 | -8.9% |
| Amounts payable within one year | 42/48 | €126,596 | €99,020 | -€27,576 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €39,644 | €41,005 | +€1,361 | +3.4% |
| Financial debts | 43 | - | €12,538 | +€12,538 | |
| Credit institutions | 430/8 | - | €12,538 | +€12,538 | |
| Trade debts | 44 | €18,959 | €12,249 | -€6,710 | -35.4% |
| Suppliers | 440/4 | €18,959 | €12,249 | -€6,710 | -35.4% |
| Taxes, remuneration and social security | 45 | €67,993 | €33,228 | -€34,765 | -51.1% |
| Taxes | 450/3 | €65,693 | €33,228 | -€32,465 | -49.4% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Accrued charges and deferred income | 492/3 | €368 | €651 | +€283 | +76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,557 | €22,614 | +€57 | +0.3% |
| Other operating charges | 640/8 | €7,932 | €4,770 | -€3,162 | -39.9% |
| Gross operating margin | 9900 | €94,666 | €119,182 | +€24,516 | +25.9% |
| Operating profit (loss) | 9901 | €64,177 | €91,798 | +€27,622 | +43.0% |
| Financial income | 75/76B | €1,699 | €1,407 | -€292 | -17.2% |
| Recurring financial income | 75 | €1,699 | €1,407 | -€292 | -17.2% |
| Financial charges | 65/66B | €14,898 | €14,502 | -€396 | -2.7% |
| Recurring financial charges | 65 | €14,898 | €14,502 | -€396 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €50,977 | €78,703 | +€27,726 | +54.4% |
| Income taxes | 67/77 | €17,070 | €21,917 | +€4,847 | +28.4% |
| Profit (loss) for the period | 9904 | €33,908 | €56,786 | +€22,878 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,908 | €56,786 | +€22,878 | +67.5% |
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 15 October 2026 via checked.be.