Dullers Jan: 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 Jan
Largest movements
- Cash +€19,805
up €19,805 (+11.5%), from €172,408 to €192,213
mainly Other debts (+€101,167) and Net result for the year (+€44,624)
- Tangible fixed assets -€11,730
down €11,730 (-28.8%), from €40,734 to €29,004
of which Furniture and vehicles: -€8,484
- Receivables within one year -€6,641
down €6,641 (-87.9%), from €7,553 to €912
- Other debts +€101,167
up €101,167 (+7,515%), from €1,346 to €102,514
- Profit (loss) carried forward -€72,376
down €72,376 (-61.6%), from €117,587 to €45,212
- Accrued charges and deferred income -€44,400
no longer reported in 2025 (was €44,400)
- Trade debts +€9,701
up €9,701 (+61.0%), from €15,900 to €25,601
- Tax, wage and social debts +€5,462
up €5,462 (+23.7%), from €23,054 to €28,515
of which Taxes: +€6,470
- Gross operating margin +€31,297
up €31,297 (+48.9%), from €64,042 to €95,339
- Taxes +€7,284
up €7,284 (+80.7%), from €9,023 to €16,307
- Financial income -€4,439
down €4,439 (-88.8%), from €5,000 to €562
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 | €244,588 | €244,143 | -€446 | -0.2% |
| Fixed assets | 21/28 | €41,640 | €30,192 | -€11,448 | -27.5% |
| Tangible fixed assets | 22/27 | €40,734 | €29,004 | -€11,730 | -28.8% |
| Land and buildings | 22 | €24,663 | €19,800 | -€4,863 | -19.7% |
| Plant, machinery and equipment | 23 | €496 | €2,112 | +€1,617 | +326% |
| Furniture and vehicles | 24 | €15,575 | €7,092 | -€8,484 | -54.5% |
| Financial fixed assets | 28 | €906 | €1,188 | +€282 | +31.1% |
| Current assets | 29/58 | €202,949 | €213,951 | +€11,002 | +5.4% |
| Stocks and contracts in progress | 3 | €20,011 | €17,876 | -€2,135 | -10.7% |
| Stocks | 30/36 | €20,011 | €17,876 | -€2,135 | -10.7% |
| Amounts receivable within one year | 40/41 | €7,553 | €912 | -€6,641 | -87.9% |
| Other amounts receivable | 41 | €7,553 | €912 | -€6,641 | -87.9% |
| Cash at bank and in hand | 54/58 | €172,408 | €192,213 | +€19,805 | +11.5% |
| Deferred charges and accrued income | 490/1 | €2,977 | €2,950 | -€26 | -0.9% |
| Total equity and liabilities | 10/49 | €244,588 | €244,143 | -€446 | -0.2% |
| Equity | 10/15 | €159,888 | €87,513 | -€72,376 | -45.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €17,301 | €17,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,801 | €14,801 | = | 0.0% |
| Other | 1319 | €14,801 | €14,801 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,587 | €45,212 | -€72,376 | -61.6% |
| Amounts payable | 17/49 | €84,700 | €156,630 | +€71,930 | +84.9% |
| Amounts payable within one year | 42/48 | €40,300 | €156,630 | +€116,330 | +289% |
| Trade debts | 44 | €15,900 | €25,601 | +€9,701 | +61.0% |
| Suppliers | 440/4 | €15,900 | €25,601 | +€9,701 | +61.0% |
| Taxes, remuneration and social security | 45 | €23,054 | €28,515 | +€5,462 | +23.7% |
| Taxes | 450/3 | €19,336 | €25,806 | +€6,470 | +33.5% |
| Remuneration and social security | 454/9 | €3,717 | €2,709 | -€1,008 | -27.1% |
| Other amounts payable | 47/48 | €1,346 | €102,514 | +€101,167 | +7,515% |
| Accrued charges and deferred income | 492/3 | €44,400 | - | -€44,400 | |
| Remuneration, social security and pensions | 62 | €19,754 | €20,292 | +€537 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,479 | €13,562 | +€83 | +0.6% |
| Other operating charges | 640/8 | €1,005 | €870 | -€134 | -13.4% |
| Gross operating margin | 9900 | €64,042 | €95,339 | +€31,297 | +48.9% |
| Operating profit (loss) | 9901 | €29,804 | €60,615 | +€30,811 | +103% |
| Financial income | 75/76B | €5,000 | €562 | -€4,439 | -88.8% |
| Recurring financial income | 75 | €5,000 | €562 | -€4,439 | -88.8% |
| Financial charges | 65/66B | €904 | €245 | -€659 | -72.9% |
| Recurring financial charges | 65 | €415 | €245 | -€170 | -40.9% |
| Non-recurring financial charges | 66B | €490 | - | -€490 | |
| Profit (loss) for the period before taxes | 9903 | €33,900 | €60,931 | +€27,032 | +79.7% |
| Income taxes | 67/77 | €9,023 | €16,307 | +€7,284 | +80.7% |
| Profit (loss) for the period | 9904 | €24,877 | €44,624 | +€19,748 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,877 | €44,624 | +€19,748 | +79.4% |
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 18 October 2026 via checked.be.