DUJO: 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.
DUJO
Largest movements
- Cash -€256,254
down €256,254 (-89.6%), from €286,063 to €29,809
mainly Current investments (-€150,000) and Investment in fixed assets (net) (-€87,884)
- Current investments +€150,000
up €150,000 (+295%), from €50,803 to €200,803
- Tangible fixed assets +€71,870
up €71,870 (+25.7%), from €279,445 to €351,314
of which Land and buildings: +€47,898
- Intangible fixed assets -€37,952
down €37,952 (-27.7%), from €137,250 to €99,298
- Receivables within one year +€29,910
up €29,910 (+37.8%), from €79,224 to €109,134
- Tax, wage and social debts -€15,816
down €15,816 (-20.0%), from €79,079 to €63,263
of which Taxes: -€28,795
- Debts after one year -€14,223
down €14,223 (-5.3%), from €269,211 to €254,988
- Staff costs +€39,622
up €39,622 (+31.1%), from €127,219 to €166,841
- Gross operating margin +€27,188
up €27,188 (+10.5%), from €257,785 to €284,973
- Other operating charges +€4,562
up €4,562 (+26.0%), from €17,560 to €22,121
- Financial income +€3,690
up €3,690 (+74.3%), from €4,967 to €8,656
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €918,864 | €876,816 | -€42,048 | -4.6% |
| Fixed assets | 21/28 | €416,975 | €450,892 | +€33,917 | +8.1% |
| Intangible fixed assets | 21 | €137,250 | €99,298 | -€37,952 | -27.7% |
| Tangible fixed assets | 22/27 | €279,445 | €351,314 | +€71,870 | +25.7% |
| Land and buildings | 22 | €254,041 | €301,938 | +€47,898 | +18.9% |
| Plant, machinery and equipment | 23 | €3,158 | €2,658 | -€500 | -15.8% |
| Furniture and vehicles | 24 | €22,246 | €46,718 | +€24,472 | +110% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €501,889 | €425,923 | -€75,965 | -15.1% |
| Amounts receivable after more than one year | 29 | €46,667 | €36,667 | -€10,000 | -21.4% |
| Other amounts receivable | 291 | €46,667 | €36,667 | -€10,000 | -21.4% |
| Amounts receivable within one year | 40/41 | €79,224 | €109,134 | +€29,910 | +37.8% |
| Other amounts receivable | 41 | €79,224 | €109,134 | +€29,910 | +37.8% |
| Current investments | 50/53 | €50,803 | €200,803 | +€150,000 | +295% |
| Cash at bank and in hand | 54/58 | €286,063 | €29,809 | -€256,254 | -89.6% |
| Deferred charges and accrued income | 490/1 | €39,132 | €49,511 | +€10,379 | +26.5% |
| Total equity and liabilities | 10/49 | €918,864 | €876,816 | -€42,048 | -4.6% |
| Equity | 10/15 | €505,922 | €502,188 | -€3,734 | -0.7% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Revaluation surpluses | 12 | €7,542 | €7,542 | = | 0.0% |
| Reserves | 13 | €485,975 | €482,241 | -€3,734 | -0.8% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,844 | €38,799 | -€3,045 | -7.3% |
| Distributable reserves | 133 | €441,651 | €440,962 | -€689 | -0.2% |
| Provisions and deferred taxes | 16 | €8,029 | €7,014 | -€1,015 | -12.6% |
| Deferred taxes | 168 | €8,029 | €7,014 | -€1,015 | -12.6% |
| Amounts payable | 17/49 | €404,913 | €367,614 | -€37,299 | -9.2% |
| Amounts payable after more than one year | 17 | €269,211 | €254,988 | -€14,223 | -5.3% |
| Financial debts | 170/4 | €269,211 | €254,988 | -€14,223 | -5.3% |
| Amounts payable within one year | 42/48 | €134,452 | €111,376 | -€23,076 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €49,042 | €42,315 | -€6,727 | -13.7% |
| Trade debts | 44 | €6,331 | €5,798 | -€533 | -8.4% |
| Suppliers | 440/4 | €6,331 | €5,798 | -€533 | -8.4% |
| Taxes, remuneration and social security | 45 | €79,079 | €63,263 | -€15,816 | -20.0% |
| Taxes | 450/3 | €64,377 | €35,582 | -€28,795 | -44.7% |
| Remuneration and social security | 454/9 | €14,701 | €27,680 | +€12,979 | +88.3% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €127,219 | €166,841 | +€39,622 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,768 | €53,967 | +€1,199 | +2.3% |
| Other operating charges | 640/8 | €17,560 | €22,121 | +€4,562 | +26.0% |
| Gross operating margin | 9900 | €257,785 | €284,973 | +€27,188 | +10.5% |
| Operating profit (loss) | 9901 | €60,239 | €42,043 | -€18,196 | -30.2% |
| Financial income | 75/76B | €4,967 | €8,656 | +€3,690 | +74.3% |
| Recurring financial income | 75 | €4,967 | €8,656 | +€3,690 | +74.3% |
| Financial charges | 65/66B | €11,224 | €11,108 | -€116 | -1.0% |
| Recurring financial charges | 65 | €11,224 | €11,108 | -€116 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €53,982 | €39,591 | -€14,390 | -26.7% |
| Transfer from deferred taxes | 780 | €1,015 | €1,015 | = | 0.0% |
| Income taxes | 67/77 | €19,144 | €16,438 | -€2,706 | -14.1% |
| Profit (loss) for the period | 9904 | €35,853 | €24,168 | -€11,684 | -32.6% |
| Transfer from tax-exempt reserves | 789 | €3,045 | €3,045 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,897 | €27,213 | -€11,684 | -30.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.