DUO CV: 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.
DUO CV
Largest movements
- Cash +€30,046
up €30,046 (+27.2%), from €110,483 to €140,529
mainly Depreciation (+€35,795) and Net result for the year (+€24,344)
- Tangible fixed assets -€29,257
down €29,257 (-13.8%), from €212,276 to €183,019
of which Furniture and vehicles: -€20,419
- Debts after one year -€31,706
down €31,706 (-21.4%), from €148,423 to €116,717
- Reserves +€24,000
up €24,000 (+19.2%), from €125,260 to €149,260
of which Distributable reserves: +€24,000
- Tax, wage and social debts +€7,063
up €7,063 (+102%), from €6,956 to €14,018
- Gross operating margin +€26,709
up €26,709 (+48.1%), from €55,581 to €82,290
- Taxes +€7,084
up €7,084 (+102%), from €6,966 to €14,050
- Depreciation +€4,615
up €4,615 (+14.8%), from €31,181 to €35,795
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 | €360,034 | €361,813 | +€1,779 | +0.5% |
| Fixed assets | 21/28 | €212,276 | €183,019 | -€29,257 | -13.8% |
| Tangible fixed assets | 22/27 | €212,276 | €183,019 | -€29,257 | -13.8% |
| Land and buildings | 22 | €101,258 | €95,435 | -€5,823 | -5.8% |
| Plant, machinery and equipment | 23 | €10,892 | €7,878 | -€3,015 | -27.7% |
| Furniture and vehicles | 24 | €100,125 | €79,706 | -€20,419 | -20.4% |
| Current assets | 29/58 | €147,759 | €178,794 | +€31,036 | +21.0% |
| Amounts receivable within one year | 40/41 | €33,847 | €32,612 | -€1,236 | -3.7% |
| Trade receivables | 40 | €28,037 | €27,292 | -€745 | -2.7% |
| Other amounts receivable | 41 | €5,811 | €5,320 | -€490 | -8.4% |
| Cash at bank and in hand | 54/58 | €110,483 | €140,529 | +€30,046 | +27.2% |
| Deferred charges and accrued income | 490/1 | €3,428 | €5,654 | +€2,226 | +64.9% |
| Total equity and liabilities | 10/49 | €360,034 | €361,813 | +€1,779 | +0.5% |
| Equity | 10/15 | €167,197 | €191,541 | +€24,344 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,260 | €149,260 | +€24,000 | +19.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €123,400 | €147,400 | +€24,000 | +19.4% |
| Profit (loss) carried forward | 14 | €23,337 | €23,681 | +€344 | +1.5% |
| Amounts payable | 17/49 | €192,838 | €170,272 | -€22,566 | -11.7% |
| Amounts payable after more than one year | 17 | €148,423 | €116,717 | -€31,706 | -21.4% |
| Financial debts | 170/4 | €148,423 | €116,717 | -€31,706 | -21.4% |
| Amounts payable within one year | 42/48 | €40,575 | €50,675 | +€10,100 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €30,598 | €31,706 | +€1,107 | +3.6% |
| Trade debts | 44 | €2,874 | €4,951 | +€2,076 | +72.2% |
| Suppliers | 440/4 | €2,874 | €4,951 | +€2,076 | +72.2% |
| Taxes, remuneration and social security | 45 | €6,956 | €14,018 | +€7,063 | +102% |
| Taxes | 450/3 | €6,956 | €14,018 | +€7,063 | +102% |
| Other amounts payable | 47/48 | €146 | €0 | -€146 | -100% |
| Accrued charges and deferred income | 492/3 | €3,840 | €2,880 | -€960 | -25.0% |
| Non-recurring operating income | 76A | €28,812 | - | -€28,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,181 | €35,795 | +€4,615 | +14.8% |
| Other operating charges | 640/8 | €2,623 | €2,771 | +€149 | +5.7% |
| Gross operating margin | 9900 | €55,581 | €82,290 | +€26,709 | +48.1% |
| Operating profit (loss) | 9901 | €21,778 | €43,723 | +€21,946 | +101% |
| Financial income | 75/76B | €203 | €469 | +€267 | +132% |
| Recurring financial income | 75 | €203 | €469 | +€267 | +132% |
| Financial charges | 65/66B | €6,106 | €5,798 | -€308 | -5.0% |
| Recurring financial charges | 65 | €6,106 | €5,798 | -€308 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €15,875 | €38,395 | +€22,520 | +142% |
| Income taxes | 67/77 | €6,966 | €14,050 | +€7,084 | +102% |
| Profit (loss) for the period | 9904 | €8,909 | €24,344 | +€15,436 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €8,909 | €24,344 | +€15,436 | +173% |
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 16 October 2026 via checked.be.