DUNE ARCHITECTURE: 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.
DUNE ARCHITECTURE
Largest movements
- Cash +€4,364
up €4,364 (+119%), from €3,663 to €8,027
mainly Tax, wage and social debts (+€3,953) and Deferred charges and accrued income (+€2,303)
- Deferred charges and accrued income -€2,303
down €2,303 (-62.5%), from €3,687 to €1,384
- Receivables within one year -€1,497
down €1,497 (-6.6%), from €22,801 to €21,304
of which Other amounts receivable: -€5,880
- Tangible fixed assets -€1,261
down €1,261 (-25.5%), from €4,945 to €3,684
- Receivables after one year -€1,000
no longer reported in 2025 (was €1,000)
- Tax, wage and social debts +€3,953
up €3,953 (+91.6%), from €4,315 to €8,268
- Trade debts -€3,335
down €3,335 (-41.4%), from €8,048 to €4,713
- Profit (loss) carried forward -€2,315
down €2,315 (-72.6%), from €3,188 to €873
- Gross operating margin -€5,736
down €5,736 (-76.6%), from €7,485 to €1,749
- Taxes -€1,049
down €1,049 (-92.3%), from €1,136 to €87
- Financial charges -€613
down €613 (-64.9%), from €945 to €332
- Depreciation +€121
up €121 (+5.9%), from €2,067 to €2,188
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 | €36,151 | €34,454 | -€1,697 | -4.7% |
| Fixed assets | 21/28 | €5,000 | €3,739 | -€1,261 | -25.2% |
| Tangible fixed assets | 22/27 | €4,945 | €3,684 | -€1,261 | -25.5% |
| Furniture and vehicles | 24 | €4,945 | €3,684 | -€1,261 | -25.5% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €31,151 | €30,715 | -€436 | -1.4% |
| Amounts receivable after more than one year | 29 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 291 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €22,801 | €21,304 | -€1,497 | -6.6% |
| Trade receivables | 40 | €3,104 | €7,487 | +€4,383 | +141% |
| Other amounts receivable | 41 | €19,697 | €13,817 | -€5,880 | -29.9% |
| Cash at bank and in hand | 54/58 | €3,663 | €8,027 | +€4,364 | +119% |
| Deferred charges and accrued income | 490/1 | €3,687 | €1,384 | -€2,303 | -62.5% |
| Total equity and liabilities | 10/49 | €36,151 | €34,454 | -€1,697 | -4.7% |
| Equity | 10/15 | €23,788 | €21,473 | -€2,315 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,188 | €873 | -€2,315 | -72.6% |
| Amounts payable | 17/49 | €12,363 | €12,981 | +€618 | +5.0% |
| Amounts payable within one year | 42/48 | €12,363 | €12,981 | +€618 | +5.0% |
| Trade debts | 44 | €8,048 | €4,713 | -€3,335 | -41.4% |
| Suppliers | 440/4 | €8,048 | €4,713 | -€3,335 | -41.4% |
| Taxes, remuneration and social security | 45 | €4,315 | €8,268 | +€3,953 | +91.6% |
| Taxes | 450/3 | €4,315 | €8,268 | +€3,953 | +91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,067 | €2,188 | +€121 | +5.9% |
| Other operating charges | 640/8 | €1,127 | €1,112 | -€15 | -1.3% |
| Non-recurring operating charges | 66A | - | €390 | +€390 | |
| Gross operating margin | 9900 | €7,485 | €1,749 | -€5,736 | -76.6% |
| Operating profit (loss) | 9901 | €4,291 | -€1,941 | -€6,232 | |
| Financial income | 75/76B | €90 | €45 | -€45 | -50.0% |
| Recurring financial income | 75 | €90 | €45 | -€45 | -50.0% |
| Financial charges | 65/66B | €945 | €332 | -€613 | -64.9% |
| Recurring financial charges | 65 | €945 | €332 | -€613 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €3,436 | -€2,228 | -€5,664 | |
| Income taxes | 67/77 | €1,136 | €87 | -€1,049 | -92.3% |
| Profit (loss) for the period | 9904 | €2,300 | -€2,315 | -€4,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,300 | -€2,315 | -€4,615 |
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.