DUNG NGA SON: 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.
DUNG NGA SON
Largest movements
- Cash +€1,209
up €1,209 (+452%), from €268 to €1,477
mainly Net result for the year (+€2,389) and Trade debts (+€571)
- Receivables within one year +€254
new in 2025: €254
- Financial fixed assets -€100
no longer reported in 2025 (was €100)
- Profit (loss) carried forward +€2,389
up €2,389 (+14.1%), from -€16,908 to -€14,519
- Other debts -€1,595
down €1,595 (-34.3%), from €4,645 to €3,050
- Trade debts +€571
up €571 (+50.4%), from €1,132 to €1,703
- Gross operating margin +€1,707
up €1,707 (+100%), from €1,705 to €3,412
- Financial charges +€231
up €231 (+215%), from €108 to €339
of which Non-recurring financial charges: +€233
- Other operating charges -€58
down €58 (-7.9%), from €742 to €684
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 | €367 | €1,731 | +€1,364 | +371% |
| Fixed assets | 21/28 | €100 | - | -€100 | |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €268 | €1,731 | +€1,464 | +547% |
| Amounts receivable within one year | 40/41 | - | €254 | +€254 | |
| Other amounts receivable | 41 | - | €254 | +€254 | |
| Cash at bank and in hand | 54/58 | €268 | €1,477 | +€1,209 | +452% |
| Total equity and liabilities | 10/49 | €367 | €1,731 | +€1,364 | +371% |
| Equity | 10/15 | -€7,422 | -€5,033 | +€2,389 | +32.2% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €186 | €186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €186 | €186 | = | 0.0% |
| Reserves not available under the articles | 1311 | €186 | €186 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,908 | -€14,519 | +€2,389 | +14.1% |
| Amounts payable | 17/49 | €7,789 | €6,764 | -€1,025 | -13.2% |
| Amounts payable within one year | 42/48 | €7,789 | €6,764 | -€1,025 | -13.2% |
| Trade debts | 44 | €1,132 | €1,703 | +€571 | +50.4% |
| Suppliers | 440/4 | €1,132 | €1,703 | +€571 | +50.4% |
| Taxes, remuneration and social security | 45 | €2,012 | €2,011 | -€1 | 0.0% |
| Taxes | 450/3 | €2,012 | €2,011 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €4,645 | €3,050 | -€1,595 | -34.3% |
| Other operating charges | 640/8 | €742 | €684 | -€58 | -7.9% |
| Gross operating margin | 9900 | €1,705 | €3,412 | +€1,707 | +100% |
| Operating profit (loss) | 9901 | €963 | €2,728 | +€1,765 | +183% |
| Financial charges | 65/66B | €108 | €339 | +€231 | +215% |
| Recurring financial charges | 65 | €108 | €106 | -€2 | -1.9% |
| Non-recurring financial charges | 66B | - | €233 | +€233 | |
| Profit (loss) for the period before taxes | 9903 | €855 | €2,389 | +€1,534 | +179% |
| Profit (loss) for the period | 9904 | €855 | €2,389 | +€1,534 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €855 | €2,389 | +€1,534 | +179% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.