DUOMAT: 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.
DUOMAT
Largest movements
- Cash -€16,386
down €16,386 (-35.6%), from €45,997 to €29,612
mainly Tax, wage and social debts (-€22,792) and Other debts (-€12,541)
- Tangible fixed assets -€15,487
down €15,487 (-11.3%), from €137,094 to €121,607
of which Land and buildings: -€10,616
- Deferred charges and accrued income +€11,353
up €11,353 (+41.4%), from €27,439 to €38,791
- Receivables within one year -€2,559
down €2,559 (-85.5%), from €2,994 to €435
of which Other amounts receivable: -€2,559
- Tax, wage and social debts -€22,792
down €22,792 (-81.7%), from €27,884 to €5,092
of which Taxes: -€22,792
- Profit (loss) carried forward +€14,506
up €14,506, from -€14,506 to €0
- Other debts -€12,541
down €12,541 (-93.7%), from €13,391 to €850
- Debts after one year -€6,667
down €6,667 (-12.5%), from €53,333 to €46,666
- Reserves +€5,128
up €5,128 (+3.4%), from €151,807 to €156,935
of which Distributable reserves: +€5,128
- Gross operating margin +€33,647
up €33,647 (+301.2%), from €11,170 to €44,816
- Financial income +€4,491
up €4,491 (+730.4%), from €615 to €5,106
- Taxes +€4,147
up €4,147 (+2180.6%), from €190 to €4,338
- Financial charges -€687
down €687 (-27.3%), from €2,514 to €1,827
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.
Cash bridge derived
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 | €247,246 | €224,882 | -€22,364 | -9.0% |
| Fixed assets | 21/28 | €137,094 | €121,607 | -€15,487 | -11.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €137,094 | €121,607 | -€15,487 | -11.3% |
| Land and buildings | 22 | €113,194 | €102,578 | -€10,616 | -9.4% |
| Plant, machinery and equipment | 23 | €10,929 | €5,601 | -€5,327 | -48.7% |
| Furniture and vehicles | 24 | €6,751 | €7,208 | +€456 | +6.8% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €6,220 | €6,220 | = | 0.0% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €110,152 | €103,275 | -€6,876 | -6.2% |
| Amounts receivable within one year | 40/41 | €2,994 | €435 | -€2,559 | -85.5% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €2,994 | €435 | -€2,559 | -85.5% |
| Current investments | 50/53 | €33,721 | €34,437 | +€716 | +2.1% |
| Cash at bank and in hand | 54/58 | €45,997 | €29,612 | -€16,386 | -35.6% |
| Deferred charges and accrued income | 490/1 | €27,439 | €38,791 | +€11,353 | +41.4% |
| Total equity and liabilities | 10/49 | €247,246 | €224,882 | -€22,364 | -9.0% |
| Equity | 10/15 | €145,425 | €165,060 | +€19,635 | +13.5% |
| Contributions | 10/11 | €8,125 | €8,125 | = | 0.0% |
| Reserves | 13 | €151,807 | €156,935 | +€5,128 | +3.4% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €151,807 | €156,935 | +€5,128 | +3.4% |
| Profit (loss) carried forward | 14 | -€14,506 | €0 | +€14,506 | |
| Amounts payable | 17/49 | €101,820 | €59,822 | -€41,998 | -41.2% |
| Amounts payable after more than one year | 17 | €53,333 | €46,666 | -€6,667 | -12.5% |
| Financial debts | 170/4 | €53,333 | €46,666 | -€6,667 | -12.5% |
| Amounts payable within one year | 42/48 | €48,488 | €13,156 | -€35,332 | -72.9% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €6,667 | = | 0.0% |
| Trade debts | 44 | €546 | €547 | +€1 | +0.2% |
| Suppliers | 440/4 | €546 | €547 | +€1 | +0.2% |
| Taxes, remuneration and social security | 45 | €27,884 | €5,092 | -€22,792 | -81.7% |
| Taxes | 450/3 | €27,884 | €5,092 | -€22,792 | -81.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €13,391 | €850 | -€12,541 | -93.7% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,653 | €20,239 | -€414 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €2,934 | €3,040 | +€107 | +3.6% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €11,170 | €44,816 | +€33,647 | +301.2% |
| Operating profit (loss) | 9901 | -€12,417 | €21,537 | +€33,953 | |
| Financial income | 75/76B | €615 | €5,106 | +€4,491 | +730.4% |
| Recurring financial income | 75 | €615 | €5,106 | +€4,491 | +730.4% |
| Financial charges | 65/66B | €2,514 | €1,827 | -€687 | -27.3% |
| Recurring financial charges | 65 | €2,514 | €1,827 | -€687 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,316 | €24,815 | +€39,132 | |
| Income taxes | 67/77 | €190 | €4,338 | +€4,147 | +2180.6% |
| Profit (loss) for the period | 9904 | -€14,506 | €20,478 | +€34,984 | |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,506 | €20,478 | +€34,984 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.