DUNATIS: what changed
Two fiscal 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.
DUNATIS
Largest movements
- Cash -€24,368
down €24,368 (-16.5%), from €147,716 to €123,347
mainly Contributions, distributions and other (-€15,900) and Trade debts (-€4,348)
- Deferred charges and accrued income +€3,094
up €3,094 (+55.7%), from €5,558 to €8,652
- Receivables within one year +€2,546
up €2,546 (+18.4%), from €13,810 to €16,356
of which Other amounts receivable: +€1,646
- Reserves -€11,884
down €11,884 (-8.1%), from €146,838 to €134,954
- Trade debts -€4,348
down €4,348 (-54.0%), from €8,051 to €3,703
- Other debts -€1,889
down €1,889 (-75.9%), from €2,489 to €600
- Gross operating margin +€1,458
up €1,458 (+14.3%), from €10,204 to €11,662
- Other operating charges -€779
down €779 (-56.0%), from €1,391 to €612
- Taxes +€590
up €590 (+33.4%), from €1,764 to €2,354
- Depreciation +€391
up €391 (+26.8%), from €1,459 to €1,850
- Financial charges -€165
down €165 (-4.5%), from €3,702 to €3,537
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.
Cash bridge derived
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 | €171,289 | €151,930 | -€19,359 | -11.3% |
| Fixed assets | 21/28 | €4,205 | €3,574 | -€631 | -15.0% |
| Tangible fixed assets | 22/27 | €4,205 | €3,574 | -€631 | -15.0% |
| Furniture and vehicles | 24 | €4,205 | €3,574 | -€631 | -15.0% |
| Current assets | 29/58 | €167,084 | €148,356 | -€18,728 | -11.2% |
| Amounts receivable within one year | 40/41 | €13,810 | €16,356 | +€2,546 | +18.4% |
| Trade receivables | 40 | €11,574 | €12,474 | +€900 | +7.8% |
| Other amounts receivable | 41 | €2,236 | €3,882 | +€1,646 | +73.6% |
| Cash at bank and in hand | 54/58 | €147,716 | €123,347 | -€24,368 | -16.5% |
| Deferred charges and accrued income | 490/1 | €5,558 | €8,652 | +€3,094 | +55.7% |
| Total equity and liabilities | 10/49 | €171,289 | €151,930 | -€19,359 | -11.3% |
| Equity | 10/15 | €159,238 | €147,354 | -€11,884 | -7.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €146,838 | €134,954 | -€11,884 | -8.1% |
| Distributable reserves | 133 | €146,838 | €134,954 | -€11,884 | -8.1% |
| Amounts payable | 17/49 | €12,052 | €4,576 | -€7,476 | -62.0% |
| Amounts payable within one year | 42/48 | €11,962 | €4,576 | -€7,386 | -61.7% |
| Trade debts | 44 | €8,051 | €3,703 | -€4,348 | -54.0% |
| Suppliers | 440/4 | €8,051 | €3,703 | -€4,348 | -54.0% |
| Taxes, remuneration and social security | 45 | €1,421 | €272 | -€1,149 | -80.9% |
| Taxes | 450/3 | €1,421 | €272 | -€1,149 | -80.9% |
| Other amounts payable | 47/48 | €2,489 | €600 | -€1,889 | -75.9% |
| Accrued charges and deferred income | 492/3 | €90 | - | -€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,459 | €1,850 | +€391 | +26.8% |
| Other operating charges | 640/8 | €1,391 | €612 | -€779 | -56.0% |
| Gross operating margin | 9900 | €10,204 | €11,662 | +€1,458 | +14.3% |
| Operating profit (loss) | 9901 | €7,354 | €9,200 | +€1,846 | +25.1% |
| Financial income | 75/76B | €779 | €708 | -€71 | -9.1% |
| Recurring financial income | 75 | €779 | €708 | -€71 | -9.1% |
| Financial charges | 65/66B | €3,702 | €3,537 | -€165 | -4.5% |
| Recurring financial charges | 65 | €3,702 | €3,537 | -€165 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €4,431 | €6,370 | +€1,939 | +43.8% |
| Income taxes | 67/77 | €1,764 | €2,354 | +€590 | +33.4% |
| Profit (loss) for the period | 9904 | €2,667 | €4,016 | +€1,350 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,667 | €4,016 | +€1,350 | +50.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.