DUO-PRO: 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.
DUO-PRO
Largest movements
- Tangible fixed assets -€23,070
down €23,070 (-6.1%), from €377,930 to €354,860
of which Land and buildings: -€17,781
- Debts after one year -€20,025
down €20,025 (-22.0%), from €90,874 to €70,849
- Other debts -€16,529
down €16,529 (-21.1%), from €78,442 to €61,913
- Tax, wage and social debts +€8,101
up €8,101 (+138.1%), from €5,867 to €13,968
- Trade debts +€6,101
up €6,101 (+491.4%), from €1,242 to €7,343
- Gross operating margin +€3,554
up €3,554 (+5.7%), from €62,712 to €66,266
- Other operating charges +€2,108
up €2,108 (+85.8%), from €2,456 to €4,564
- Taxes -€1,709
down €1,709 (-6.2%), from €27,677 to €25,968
- Depreciation +€797
up €797 (+2.6%), from €30,903 to €31,700
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €378,819 | €356,643 | -€22,176 | -5.9% |
| Fixed assets | 21/28 | €378,005 | €354,935 | -€23,070 | -6.1% |
| Tangible fixed assets | 22/27 | €377,930 | €354,860 | -€23,070 | -6.1% |
| Land and buildings | 22 | €351,188 | €333,407 | -€17,781 | -5.1% |
| Plant, machinery and equipment | 23 | €564 | €128 | -€436 | -77.3% |
| Furniture and vehicles | 24 | €26,178 | €21,325 | -€4,853 | -18.5% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €814 | €1,708 | +€894 | +109.7% |
| Amounts receivable within one year | 40/41 | €397 | €56 | -€341 | -85.9% |
| Trade receivables | 40 | €397 | €56 | -€341 | -85.8% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €417 | €1,652 | +€1,235 | +296.2% |
| Total equity and liabilities | 10/49 | €378,819 | €356,643 | -€22,176 | -5.9% |
| Equity | 10/15 | €165,859 | €167,164 | +€1,306 | +0.8% |
| Contributions | 10/11 | €36,125 | €36,125 | = | 0.0% |
| Revaluation surpluses | 12 | €51,867 | €51,867 | = | 0.0% |
| Reserves | 13 | €85,696 | €85,696 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €76,337 | €76,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,830 | -€6,524 | +€1,306 | +16.7% |
| Provisions and deferred taxes | 16 | €14,500 | €14,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,500 | €14,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €14,500 | €14,500 | = | 0.0% |
| Amounts payable | 17/49 | €198,460 | €174,979 | -€23,482 | -11.8% |
| Amounts payable after more than one year | 17 | €90,874 | €70,849 | -€20,025 | -22.0% |
| Financial debts | 170/4 | €90,874 | €70,849 | -€20,025 | -22.0% |
| Amounts payable within one year | 42/48 | €106,792 | €103,568 | -€3,224 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €18,911 | €20,344 | +€1,432 | +7.6% |
| Financial debts | 43 | €2,330 | - | -€2,330 | |
| Credit institutions | 430/8 | €2,330 | - | -€2,330 | |
| Trade debts | 44 | €1,242 | €7,343 | +€6,101 | +491.4% |
| Suppliers | 440/4 | €1,242 | €7,343 | +€6,101 | +491.4% |
| Taxes, remuneration and social security | 45 | €5,867 | €13,968 | +€8,101 | +138.1% |
| Taxes | 450/3 | €5,867 | €13,968 | +€8,101 | +138.1% |
| Other amounts payable | 47/48 | €78,442 | €61,913 | -€16,529 | -21.1% |
| Accrued charges and deferred income | 492/3 | €794 | €562 | -€233 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,903 | €31,700 | +€797 | +2.6% |
| Other operating charges | 640/8 | €2,456 | €4,564 | +€2,108 | +85.8% |
| Gross operating margin | 9900 | €62,712 | €66,266 | +€3,554 | +5.7% |
| Operating profit (loss) | 9901 | €29,353 | €30,002 | +€649 | +2.2% |
| Financial income | 75/76B | €11 | €110 | +€99 | +904.5% |
| Recurring financial income | 75 | €11 | €110 | +€99 | +904.5% |
| Financial charges | 65/66B | €2,945 | €2,839 | -€107 | -3.6% |
| Recurring financial charges | 65 | €2,945 | €2,839 | -€107 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €26,419 | €27,273 | +€855 | +3.2% |
| Income taxes | 67/77 | €27,677 | €25,968 | -€1,709 | -6.2% |
| Profit (loss) for the period | 9904 | -€1,258 | €1,306 | +€2,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,258 | €1,306 | +€2,564 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.