DUOMED: 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.
DUOMED
Largest movements
- Cash +€263,034
up €263,034 (+275%), from €95,807 to €358,841
mainly Current investments (+€250,000) and Net result for the year (+€107,697)
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Deferred charges and accrued income +€13,350
up €13,350 (+407%), from €3,279 to €16,629
- Tangible fixed assets -€10,714
down €10,714 (-33.3%), from €32,140 to €21,426
of which Furniture and vehicles: -€8,462
- Reserves -€110,703
down €110,703 (-29.6%), from €373,780 to €263,077
- Other debts +€94,239
up €94,239 (+1,606%), from €5,868 to €100,107
- Tax, wage and social debts +€16,691
up €16,691 (+259%), from €6,450 to €23,141
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Accrued charges and deferred income +€7,804
up €7,804 (+8,464%), from €92 to €7,897
- Gross operating margin +€9,177
up €9,177 (+6.7%), from €137,710 to €146,887
- Financial income +€5,477
up €5,477 (+57,172%), from €10 to €5,487
- Taxes +€4,041
up €4,041 (+15.4%), from €26,275 to €30,316
- Financial charges -€1,499
down €1,499 (-86.0%), from €1,742 to €243
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 | €398,947 | €416,229 | +€17,282 | +4.3% |
| Fixed assets | 21/28 | €32,348 | €21,473 | -€10,875 | -33.6% |
| Intangible fixed assets | 21 | €208 | €47 | -€161 | -77.3% |
| Tangible fixed assets | 22/27 | €32,140 | €21,426 | -€10,714 | -33.3% |
| Land and buildings | 22 | €10,482 | €9,532 | -€950 | -9.1% |
| Plant, machinery and equipment | 23 | €5,022 | €3,720 | -€1,303 | -25.9% |
| Furniture and vehicles | 24 | €16,636 | €8,174 | -€8,462 | -50.9% |
| Current assets | 29/58 | €366,599 | €394,756 | +€28,157 | +7.7% |
| Amounts receivable within one year | 40/41 | €17,513 | €19,286 | +€1,773 | +10.1% |
| Trade receivables | 40 | €8,788 | €10,561 | +€1,773 | +20.2% |
| Other amounts receivable | 41 | €8,725 | €8,725 | = | 0.0% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €95,807 | €358,841 | +€263,034 | +275% |
| Deferred charges and accrued income | 490/1 | €3,279 | €16,629 | +€13,350 | +407% |
| Total equity and liabilities | 10/49 | €398,947 | €416,229 | +€17,282 | +4.3% |
| Equity | 10/15 | €379,980 | €281,677 | -€98,303 | -25.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €373,780 | €263,077 | -€110,703 | -29.6% |
| Distributable reserves | 133 | €373,780 | €263,077 | -€110,703 | -29.6% |
| Amounts payable | 17/49 | €18,967 | €134,552 | +€115,584 | +609% |
| Amounts payable within one year | 42/48 | €18,875 | €126,655 | +€107,780 | +571% |
| Current portion of amounts payable after more than one year | 42 | €4,226 | - | -€4,226 | |
| Trade debts | 44 | €2,332 | €3,407 | +€1,075 | +46.1% |
| Suppliers | 440/4 | €2,332 | €3,407 | +€1,075 | +46.1% |
| Taxes, remuneration and social security | 45 | €6,450 | €23,141 | +€16,691 | +259% |
| Taxes | 450/3 | €6,450 | €23,141 | +€16,691 | +259% |
| Other amounts payable | 47/48 | €5,868 | €100,107 | +€94,239 | +1,606% |
| Accrued charges and deferred income | 492/3 | €92 | €7,897 | +€7,804 | +8,464% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,166 | €13,793 | +€627 | +4.8% |
| Other operating charges | 640/8 | €752 | €178 | -€574 | -76.3% |
| Non-recurring operating charges | 66A | - | €147 | +€147 | |
| Gross operating margin | 9900 | €137,710 | €146,887 | +€9,177 | +6.7% |
| Operating profit (loss) | 9901 | €123,792 | €132,769 | +€8,976 | +7.3% |
| Financial income | 75/76B | €10 | €5,487 | +€5,477 | +57,172% |
| Recurring financial income | 75 | €10 | €5,487 | +€5,477 | +57,172% |
| Financial charges | 65/66B | €1,742 | €243 | -€1,499 | -86.0% |
| Recurring financial charges | 65 | €1,742 | €243 | -€1,499 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €122,060 | €138,012 | +€15,952 | +13.1% |
| Income taxes | 67/77 | €26,275 | €30,316 | +€4,041 | +15.4% |
| Profit (loss) for the period | 9904 | €95,785 | €107,697 | +€11,912 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,785 | €107,697 | +€11,912 | +12.4% |
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 14 October 2026 via checked.be.