DUNIA: 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.
DUNIA
Largest movements
- Receivables within one year -€31,594
down €31,594 (-60.2%), from €52,482 to €20,888
of which Trade receivables: -€29,389
- Stocks and contracts -€2,962
down €2,962 (-16.5%), from €17,903 to €14,940
- Cash -€2,226
down €2,226 (-6.1%), from €36,294 to €34,068
mainly Net result for the year (-€22,302) and Trade debts (-€15,174)
- Profit (loss) carried forward -€22,302
down €22,302 (-55.8%), from -€39,964 to -€62,266
- Trade debts -€15,174
down €15,174 (-31.7%), from €47,889 to €32,715
- Accrued charges and deferred income -€4,599
no longer reported in 2025 (was €4,599)
- Other debts +€2,899
up €2,899 (+5.5%), from €52,963 to €55,862
- Tax, wage and social debts +€2,155
up €2,155 (+43.8%), from €4,917 to €7,073
- Gross operating margin +€5,892
up €5,892 (+30.0%), from -€19,638 to -€13,746
- Financial income -€3,673
down €3,673 (-90.4%), from €4,061 to €388
- Financial charges +€3,575
up €3,575 (+506%), from €706 to €4,281
- Taxes +€1,676
up €1,676 (+63.8%), from €2,628 to €4,304
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 | €107,157 | €70,137 | -€37,021 | -34.5% |
| Fixed assets | 21/28 | €479 | €240 | -€239 | -49.8% |
| Tangible fixed assets | 22/27 | €479 | €240 | -€239 | -49.8% |
| Plant, machinery and equipment | 23 | €479 | €240 | -€239 | -49.8% |
| Current assets | 29/58 | €106,678 | €69,896 | -€36,782 | -34.5% |
| Stocks and contracts in progress | 3 | €17,903 | €14,940 | -€2,962 | -16.5% |
| Stocks | 30/36 | €17,903 | €14,940 | -€2,962 | -16.5% |
| Amounts receivable within one year | 40/41 | €52,482 | €20,888 | -€31,594 | -60.2% |
| Trade receivables | 40 | €50,277 | €20,888 | -€29,389 | -58.5% |
| Other amounts receivable | 41 | €2,205 | - | -€2,205 | |
| Cash at bank and in hand | 54/58 | €36,294 | €34,068 | -€2,226 | -6.1% |
| Total equity and liabilities | 10/49 | €107,157 | €70,137 | -€37,021 | -34.5% |
| Equity | 10/15 | -€3,211 | -€25,513 | -€22,302 | -695% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,153 | €18,153 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €5,153 | €5,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,964 | -€62,266 | -€22,302 | -55.8% |
| Amounts payable | 17/49 | €110,368 | €95,649 | -€14,719 | -13.3% |
| Amounts payable within one year | 42/48 | €105,769 | €95,649 | -€10,120 | -9.6% |
| Trade debts | 44 | €47,889 | €32,715 | -€15,174 | -31.7% |
| Suppliers | 440/4 | €47,889 | €32,715 | -€15,174 | -31.7% |
| Taxes, remuneration and social security | 45 | €4,917 | €7,073 | +€2,155 | +43.8% |
| Taxes | 450/3 | €4,917 | €7,073 | +€2,155 | +43.8% |
| Other amounts payable | 47/48 | €52,963 | €55,862 | +€2,899 | +5.5% |
| Accrued charges and deferred income | 492/3 | €4,599 | - | -€4,599 | |
| Non-recurring operating income | 76A | €6,323 | - | -€6,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €239 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€19,638 | -€13,746 | +€5,892 | +30.0% |
| Operating profit (loss) | 9901 | -€19,994 | -€14,105 | +€5,890 | +29.5% |
| Financial income | 75/76B | €4,061 | €388 | -€3,673 | -90.4% |
| Recurring financial income | 75 | €4,061 | €388 | -€3,673 | -90.4% |
| Financial charges | 65/66B | €706 | €4,281 | +€3,575 | +506% |
| Recurring financial charges | 65 | €706 | €4,281 | +€3,575 | +506% |
| Profit (loss) for the period before taxes | 9903 | -€16,640 | -€17,998 | -€1,358 | -8.2% |
| Income taxes | 67/77 | €2,628 | €4,304 | +€1,676 | +63.8% |
| Profit (loss) for the period | 9904 | -€19,268 | -€22,302 | -€3,034 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,268 | -€22,302 | -€3,034 | -15.7% |
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.