DULLERS: 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.
DULLERS
Largest movements
- Cash +€4,983
up €4,983 (+137%), from €3,636 to €8,619
mainly Tax, wage and social debts (+€2,880) and Depreciation (+€1,901)
- Tangible fixed assets -€1,901
down €1,901 (-24.2%), from €7,851 to €5,950
of which Furniture and vehicles: -€1,183
- Receivables within one year -€1,104
down €1,104 (-4.9%), from €22,643 to €21,540
of which Trade receivables: -€2,592
- Debts after one year -€3,132
down €3,132 (-66.1%), from €4,739 to €1,607
- Tax, wage and social debts +€2,880
up €2,880 (+534%), from €540 to €3,420
of which Remuneration and social security: +€2,200
- Reserves +€1,195
up €1,195 (+5.1%), from €23,320 to €24,516
- Trade debts +€927
new in 2025: €927
- Financial charges -€357
down €357 (-53.8%), from €663 to €306
- Other operating charges +€295
up €295 (+85.9%), from €344 to €638
- Gross operating margin -€216
down €216 (-5.0%), from €4,312 to €4,097
- Taxes -€205
down €205 (-23.2%), from €885 to €680
- Depreciation -€174
down €174 (-8.4%), from €2,075 to €1,901
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 | €34,130 | €36,108 | +€1,978 | +5.8% |
| Fixed assets | 21/28 | €7,851 | €5,950 | -€1,901 | -24.2% |
| Tangible fixed assets | 22/27 | €7,851 | €5,950 | -€1,901 | -24.2% |
| Plant, machinery and equipment | 23 | €718 | €0 | -€718 | -100% |
| Furniture and vehicles | 24 | €7,133 | €5,950 | -€1,183 | -16.6% |
| Current assets | 29/58 | €26,279 | €30,158 | +€3,880 | +14.8% |
| Amounts receivable within one year | 40/41 | €22,643 | €21,540 | -€1,104 | -4.9% |
| Trade receivables | 40 | €9,082 | €6,490 | -€2,592 | -28.5% |
| Other amounts receivable | 41 | €13,562 | €15,050 | +€1,488 | +11.0% |
| Cash at bank and in hand | 54/58 | €3,636 | €8,619 | +€4,983 | +137% |
| Total equity and liabilities | 10/49 | €34,130 | €36,108 | +€1,978 | +5.8% |
| Equity | 10/15 | €25,820 | €27,016 | +€1,195 | +4.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,320 | €24,516 | +€1,195 | +5.1% |
| Distributable reserves | 133 | €23,320 | €24,516 | +€1,195 | +5.1% |
| Amounts payable | 17/49 | €8,309 | €9,092 | +€783 | +9.4% |
| Amounts payable after more than one year | 17 | €4,739 | €1,607 | -€3,132 | -66.1% |
| Financial debts | 170/4 | €4,739 | €1,607 | -€3,132 | -66.1% |
| Amounts payable within one year | 42/48 | €3,571 | €7,486 | +€3,915 | +110% |
| Current portion of amounts payable after more than one year | 42 | €3,031 | €3,140 | +€108 | +3.6% |
| Trade debts | 44 | - | €927 | +€927 | |
| Suppliers | 440/4 | - | €927 | +€927 | |
| Taxes, remuneration and social security | 45 | €540 | €3,420 | +€2,880 | +534% |
| Taxes | 450/3 | €540 | €1,220 | +€680 | +126% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,075 | €1,901 | -€174 | -8.4% |
| Other operating charges | 640/8 | €344 | €638 | +€295 | +85.9% |
| Gross operating margin | 9900 | €4,312 | €4,097 | -€216 | -5.0% |
| Operating profit (loss) | 9901 | €1,893 | €1,557 | -€336 | -17.8% |
| Financial income | 75/76B | €574 | €625 | +€51 | +8.9% |
| Recurring financial income | 75 | €574 | €625 | +€51 | +8.9% |
| Financial charges | 65/66B | €663 | €306 | -€357 | -53.8% |
| Recurring financial charges | 65 | €663 | €306 | -€357 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €1,804 | €1,875 | +€71 | +4.0% |
| Income taxes | 67/77 | €885 | €680 | -€205 | -23.2% |
| Profit (loss) for the period | 9904 | €919 | €1,195 | +€276 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €919 | €1,195 | +€276 | +30.1% |
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 26 October 2026 via checked.be.