DUJAVU: 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.
DUJAVU
Largest movements
- Cash +€112,586
up €112,586 (+32.0%), from €351,610 to €464,197
mainly Net result for the year (+€74,525) and Depreciation (+€35,099)
- Stocks and contracts -€23,522
down €23,522 (-26.2%), from €89,648 to €66,127
- Tangible fixed assets -€17,474
down €17,474 (-3.3%), from €534,006 to €516,532
- Reserves +€68,925
up €68,925 (+31.3%), from €220,289 to €289,215
of which Distributable reserves: +€68,925
- Other debts -€15,009
down €15,009 (-3.0%), from €498,001 to €482,993
- Trade debts +€14,652
up €14,652 (+30.8%), from €47,508 to €62,160
- Tax, wage and social debts +€12,137
up €12,137 (+49.2%), from €24,681 to €36,818
of which Taxes: +€11,082
- Staff costs -€24,183
down €24,183 (-54.7%), from €44,234 to €20,051
- Gross operating margin -€14,932
down €14,932 (-8.6%), from €173,910 to €158,978
- Depreciation -€4,497
down €4,497 (-11.4%), from €39,595 to €35,099
- Taxes +€4,340
up €4,340 (+18.8%), from €23,104 to €27,444
- Financial charges -€1,941
down €1,941 (-61.7%), from €3,147 to €1,207
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 | €1,029,502 | €1,099,711 | +€70,209 | +6.8% |
| Fixed assets | 21/28 | €534,925 | €519,412 | -€15,513 | -2.9% |
| Intangible fixed assets | 21 | €919 | €2,880 | +€1,961 | +213% |
| Tangible fixed assets | 22/27 | €534,006 | €516,532 | -€17,474 | -3.3% |
| Land and buildings | 22 | €108,279 | €103,407 | -€4,872 | -4.5% |
| Plant, machinery and equipment | 23 | €389,244 | €385,099 | -€4,145 | -1.1% |
| Furniture and vehicles | 24 | €36,483 | €28,026 | -€8,457 | -23.2% |
| Current assets | 29/58 | €494,577 | €580,299 | +€85,722 | +17.3% |
| Stocks and contracts in progress | 3 | €89,648 | €66,127 | -€23,522 | -26.2% |
| Stocks | 30/36 | €89,648 | €66,127 | -€23,522 | -26.2% |
| Amounts receivable within one year | 40/41 | €43,460 | €49,431 | +€5,971 | +13.7% |
| Trade receivables | 40 | €39,788 | €48,326 | +€8,538 | +21.5% |
| Other amounts receivable | 41 | €3,672 | €1,105 | -€2,567 | -69.9% |
| Cash at bank and in hand | 54/58 | €351,610 | €464,197 | +€112,586 | +32.0% |
| Deferred charges and accrued income | 490/1 | €9,859 | €544 | -€9,314 | -94.5% |
| Total equity and liabilities | 10/49 | €1,029,502 | €1,099,711 | +€70,209 | +6.8% |
| Equity | 10/15 | €430,007 | €498,932 | +€68,925 | +16.0% |
| Contributions | 10/11 | €209,718 | €209,718 | = | 0.0% |
| Reserves | 13 | €220,289 | €289,215 | +€68,925 | +31.3% |
| Tax-exempt reserves | 132 | €48 | €48 | = | 0.0% |
| Distributable reserves | 133 | €220,241 | €289,167 | +€68,925 | +31.3% |
| Amounts payable | 17/49 | €599,495 | €600,778 | +€1,283 | +0.2% |
| Amounts payable after more than one year | 17 | €18,369 | €7,420 | -€10,949 | -59.6% |
| Financial debts | 170/4 | €18,369 | €7,420 | -€10,949 | -59.6% |
| Amounts payable within one year | 42/48 | €581,000 | €593,155 | +€12,156 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €10,736 | €10,949 | +€214 | +2.0% |
| Trade debts | 44 | €47,508 | €62,160 | +€14,652 | +30.8% |
| Suppliers | 440/4 | €47,508 | €62,160 | +€14,652 | +30.8% |
| Advances received on contracts in progress | 46 | €74 | €236 | +€162 | +219% |
| Taxes, remuneration and social security | 45 | €24,681 | €36,818 | +€12,137 | +49.2% |
| Taxes | 450/3 | €21,098 | €32,180 | +€11,082 | +52.5% |
| Remuneration and social security | 454/9 | €3,582 | €4,638 | +€1,055 | +29.5% |
| Other amounts payable | 47/48 | €498,001 | €482,993 | -€15,009 | -3.0% |
| Accrued charges and deferred income | 492/3 | €126 | €203 | +€77 | +61.1% |
| Non-recurring operating income | 76A | €120 | €345 | +€225 | +188% |
| Remuneration, social security and pensions | 62 | €44,234 | €20,051 | -€24,183 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,595 | €35,099 | -€4,497 | -11.4% |
| Other operating charges | 640/8 | €4,544 | €3,146 | -€1,398 | -30.8% |
| Gross operating margin | 9900 | €173,910 | €158,978 | -€14,932 | -8.6% |
| Operating profit (loss) | 9901 | €85,536 | €100,682 | +€15,146 | +17.7% |
| Financial income | 75/76B | €2,583 | €2,494 | -€89 | -3.4% |
| Recurring financial income | 75 | €2,583 | €2,494 | -€89 | -3.4% |
| Financial charges | 65/66B | €3,147 | €1,207 | -€1,941 | -61.7% |
| Recurring financial charges | 65 | €3,147 | €1,207 | -€1,941 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €84,971 | €101,969 | +€16,998 | +20.0% |
| Income taxes | 67/77 | €23,104 | €27,444 | +€4,340 | +18.8% |
| Profit (loss) for the period | 9904 | €61,867 | €74,525 | +€12,658 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,867 | €74,525 | +€12,658 | +20.5% |
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 19 October 2026 via checked.be.