DUNE: 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.
DUNE
Largest movements
- Tangible fixed assets -€20,298
down €20,298 (-5.9%), from €346,939 to €326,641
- Profit (loss) carried forward -€29,610
down €29,610 (-14.2%), from -€208,243 to -€237,854
- Other debts +€17,000
up €17,000 (+11.7%), from €145,000 to €162,000
- Accrued charges and deferred income -€7,921
down €7,921 (-10.5%), from €75,676 to €67,755
- Financial charges +€3,387
up €3,387 (+43.0%), from €7,877 to €11,264
- Gross operating margin -€1,238
down €1,238 (-17.7%), from €6,994 to €5,756
- Depreciation -€938
down €938 (-4.4%), from €21,236 to €20,298
- Other operating charges +€182
up €182 (+5.0%), from €3,622 to €3,804
- Financial income -€141
no longer reported in 2025 (was €141)
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 | €348,068 | €327,645 | -€20,423 | -5.9% |
| Fixed assets | 21/28 | €346,939 | €326,641 | -€20,298 | -5.9% |
| Tangible fixed assets | 22/27 | €346,939 | €326,641 | -€20,298 | -5.9% |
| Land and buildings | 22 | €346,939 | €326,641 | -€20,298 | -5.9% |
| Current assets | 29/58 | €1,130 | €1,005 | -€125 | -11.0% |
| Amounts receivable within one year | 40/41 | €75 | €36 | -€39 | -51.6% |
| Other amounts receivable | 41 | €75 | €36 | -€39 | -51.6% |
| Cash at bank and in hand | 54/58 | €264 | €172 | -€92 | -34.9% |
| Deferred charges and accrued income | 490/1 | €791 | €797 | +€6 | +0.8% |
| Total equity and liabilities | 10/49 | €348,068 | €327,645 | -€20,423 | -5.9% |
| Equity | 10/15 | €127,317 | €97,707 | -€29,610 | -23.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €225,561 | €225,561 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,243 | -€237,854 | -€29,610 | -14.2% |
| Amounts payable | 17/49 | €220,751 | €229,938 | +€9,187 | +4.2% |
| Amounts payable within one year | 42/48 | €145,075 | €162,183 | +€17,108 | +11.8% |
| Trade debts | 44 | €75 | €183 | +€108 | +144.8% |
| Suppliers | 440/4 | €75 | €183 | +€108 | +144.8% |
| Other amounts payable | 47/48 | €145,000 | €162,000 | +€17,000 | +11.7% |
| Accrued charges and deferred income | 492/3 | €75,676 | €67,755 | -€7,921 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,236 | €20,298 | -€938 | -4.4% |
| Other operating charges | 640/8 | €3,622 | €3,804 | +€182 | +5.0% |
| Gross operating margin | 9900 | €6,994 | €5,756 | -€1,238 | -17.7% |
| Operating profit (loss) | 9901 | -€17,864 | -€18,346 | -€482 | -2.7% |
| Financial income | 75/76B | €141 | - | -€141 | |
| Recurring financial income | 75 | €141 | - | -€141 | |
| Financial charges | 65/66B | €7,877 | €11,264 | +€3,387 | +43.0% |
| Recurring financial charges | 65 | €7,877 | €11,264 | +€3,387 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,599 | -€29,610 | -€4,011 | -15.7% |
| Profit (loss) for the period | 9904 | -€25,599 | -€29,610 | -€4,011 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,599 | -€29,610 | -€4,011 | -15.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.