DUSAN: 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.
DUSAN
Largest movements
- Cash -€29,272
down €29,272 (-86.1%), from €34,008 to €4,736
mainly Other debts (-€38,000) and Investment in fixed assets (net) (-€10,142)
- Receivables within one year -€19,541
down €19,541 (-69.7%), from €28,026 to €8,485
of which Other amounts receivable: -€20,295
- Financial fixed assets +€5,254
new in 2025: €5,254
- Tangible fixed assets +€1,053
up €1,053 (+7.8%), from €13,557 to €14,610
of which Furniture and vehicles: +€998
- Other debts -€38,000
no longer reported in 2025 (was €38,000)
- Trade debts -€8,064
down €8,064 (-55.3%), from €14,586 to €6,522
- Tax, wage and social debts +€4,148
up €4,148 (+24.6%), from €16,850 to €20,998
of which Remuneration and social security: +€6,675
- Current portion of long-term debt -€1,459
no longer reported in 2025 (was €1,459)
- Profit (loss) carried forward +€1,074
up €1,074 (+9.8%), from €10,955 to €12,029
- Gross operating margin -€26,999
down €26,999 (-50.8%), from €53,116 to €26,117
- Staff costs +€16,775
up €16,775 (+9,366%), from €179 to €16,954
- Taxes -€8,134
down €8,134 (-92.9%), from €8,755 to €621
- Depreciation +€1,263
up €1,263 (+49.1%), from €2,573 to €3,835
- Financial income -€639
no longer reported in 2025 (was €639)
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 | €84,851 | €42,549 | -€42,302 | -49.9% |
| Fixed assets | 21/28 | €13,557 | €19,864 | +€6,307 | +46.5% |
| Tangible fixed assets | 22/27 | €13,557 | €14,610 | +€1,053 | +7.8% |
| Plant, machinery and equipment | 23 | €13,557 | €13,612 | +€55 | +0.4% |
| Furniture and vehicles | 24 | - | €998 | +€998 | |
| Financial fixed assets | 28 | - | €5,254 | +€5,254 | |
| Current assets | 29/58 | €71,294 | €22,685 | -€48,609 | -68.2% |
| Stocks and contracts in progress | 3 | €8,606 | €8,751 | +€144 | +1.7% |
| Stocks | 30/36 | €8,606 | €8,751 | +€144 | +1.7% |
| Amounts receivable within one year | 40/41 | €28,026 | €8,485 | -€19,541 | -69.7% |
| Trade receivables | 40 | - | €754 | +€754 | |
| Other amounts receivable | 41 | €28,026 | €7,731 | -€20,295 | -72.4% |
| Cash at bank and in hand | 54/58 | €34,008 | €4,736 | -€29,272 | -86.1% |
| Deferred charges and accrued income | 490/1 | €654 | €714 | +€60 | +9.1% |
| Total equity and liabilities | 10/49 | €84,851 | €42,549 | -€42,302 | -49.9% |
| Equity | 10/15 | €13,955 | €15,029 | +€1,074 | +7.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,955 | €12,029 | +€1,074 | +9.8% |
| Amounts payable | 17/49 | €70,896 | €27,520 | -€43,376 | -61.2% |
| Amounts payable within one year | 42/48 | €70,896 | €27,520 | -€43,376 | -61.2% |
| Current portion of amounts payable after more than one year | 42 | €1,459 | - | -€1,459 | |
| Trade debts | 44 | €14,586 | €6,522 | -€8,064 | -55.3% |
| Suppliers | 440/4 | €14,586 | €6,522 | -€8,064 | -55.3% |
| Taxes, remuneration and social security | 45 | €16,850 | €20,998 | +€4,148 | +24.6% |
| Taxes | 450/3 | €15,025 | €12,498 | -€2,527 | -16.8% |
| Remuneration and social security | 454/9 | €1,825 | €8,500 | +€6,675 | +366% |
| Other amounts payable | 47/48 | €38,000 | - | -€38,000 | |
| Remuneration, social security and pensions | 62 | €179 | €16,954 | +€16,775 | +9,366% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,573 | €3,835 | +€1,263 | +49.1% |
| Other operating charges | 640/8 | €2,104 | €2,393 | +€289 | +13.7% |
| Gross operating margin | 9900 | €53,116 | €26,117 | -€26,999 | -50.8% |
| Operating profit (loss) | 9901 | €48,260 | €2,935 | -€45,326 | -93.9% |
| Financial income | 75/76B | €639 | - | -€639 | |
| Recurring financial income | 75 | €639 | - | -€639 | |
| Financial charges | 65/66B | €1,873 | €1,240 | -€633 | -33.8% |
| Recurring financial charges | 65 | €1,873 | €1,240 | -€633 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €47,026 | €1,695 | -€45,331 | -96.4% |
| Income taxes | 67/77 | €8,755 | €621 | -€8,134 | -92.9% |
| Profit (loss) for the period | 9904 | €38,271 | €1,074 | -€37,197 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,271 | €1,074 | -€37,197 | -97.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.