DUSC: 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.
What changed
DUSC
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€63,367
2024 · €66,793-€3,426
Equity
€392,864
2024 · €370,883+€21,981
Cash
€23,457
2024 · €24,332-€874
Balance sheet total
€439,234
2024 · €416,272+€22,962
Largest movements
Assets
- Receivables within one year +€20,715
up €20,715 (+5.7%), from €362,555 to €383,270
of which Other amounts receivable: +€38,477
Equity and liabilities
- Reserves +€21,981
up €21,981 (+6.0%), from €364,683 to €386,664
of which Distributable reserves: +€21,981
Income statement
- Gross operating margin -€3,917
down €3,917 (-4.9%), from €80,748 to €76,830
- Taxes -€1,499
down €1,499 (-5.6%), from €26,902 to €25,402
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.
Result 2024
€66,793
Gross operating margin
-€3,917
Depreciation
-€406
Other operating charges
-€216
Financial income
+€29
Financial charges
-€415
Taxes
+€1,499
Result 2025
€63,367
raises the resultlowers the result
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.
From operations
+€48,525
Investment
-€6,713
Financing
-€42,687
Cash 2024
€24,332
From operations (derived)
+€48,525
Net result for the year
+€63,367
Depreciation
+€3,611
Receivables within one year
-€20,715
Deferred charges and accrued income
-€19
Trade debts
+€4,100
Tax, wage and social debts
-€3,619
Accrued charges and deferred income
+€1,800
Investment (derived)
-€6,713
Investment in fixed assets (net)
-€6,713
Financing
-€42,687
Short-term financial debts
-€1,301
Contributions, distributions and other
-€41,386
Cash 2025
€23,457
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €416,272 | €439,234 | +€22,962 | +5.5% |
| Fixed assets | 21/28 | €8,188 | €11,290 | +€3,102 | +37.9% |
| Tangible fixed assets | 22/27 | €8,188 | €11,290 | +€3,102 | +37.9% |
| Plant, machinery and equipment | 23 | €2,883 | €1,860 | -€1,023 | -35.5% |
| Furniture and vehicles | 24 | €4,400 | €8,724 | +€4,324 | +98.3% |
| Other tangible fixed assets | 26 | €905 | €706 | -€198 | -21.9% |
| Current assets | 29/58 | €408,084 | €427,943 | +€19,860 | +4.9% |
| Amounts receivable within one year | 40/41 | €362,555 | €383,270 | +€20,715 | +5.7% |
| Trade receivables | 40 | €59,110 | €41,348 | -€17,762 | -30.0% |
| Other amounts receivable | 41 | €303,445 | €341,922 | +€38,477 | +12.7% |
| Cash at bank and in hand | 54/58 | €24,332 | €23,457 | -€874 | -3.6% |
| Deferred charges and accrued income | 490/1 | €21,197 | €21,216 | +€19 | +0.1% |
| Total equity and liabilities | 10/49 | €416,272 | €439,234 | +€22,962 | +5.5% |
| Equity | 10/15 | €370,883 | €392,864 | +€21,981 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €364,683 | €386,664 | +€21,981 | +6.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €364,683 | €386,664 | +€21,981 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,389 | €46,370 | +€981 | +2.2% |
| Amounts payable within one year | 42/48 | €45,389 | €44,570 | -€819 | -1.8% |
| Financial debts | 43 | €26,341 | €25,040 | -€1,301 | -4.9% |
| Credit institutions | 430/8 | €26,341 | €25,040 | -€1,301 | -4.9% |
| Trade debts | 44 | €2,455 | €6,556 | +€4,100 | +167% |
| Suppliers | 440/4 | €2,455 | €6,556 | +€4,100 | +167% |
| Taxes, remuneration and social security | 45 | €16,593 | €12,974 | -€3,619 | -21.8% |
| Taxes | 450/3 | €16,593 | €12,974 | -€3,619 | -21.8% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,205 | €3,611 | +€406 | +12.7% |
| Other operating charges | 640/8 | €1,155 | €1,371 | +€216 | +18.7% |
| Gross operating margin | 9900 | €80,748 | €76,830 | -€3,917 | -4.9% |
| Operating profit (loss) | 9901 | €76,387 | €71,848 | -€4,539 | -5.9% |
| Financial income | 75/76B | €19,183 | €19,211 | +€29 | +0.2% |
| Recurring financial income | 75 | €19,183 | €19,211 | +€29 | +0.2% |
| Financial charges | 65/66B | €1,875 | €2,290 | +€415 | +22.1% |
| Recurring financial charges | 65 | €1,875 | €2,290 | +€415 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €93,695 | €88,769 | -€4,925 | -5.3% |
| Income taxes | 67/77 | €26,902 | €25,402 | -€1,499 | -5.6% |
| Profit (loss) for the period | 9904 | €66,793 | €63,367 | -€3,426 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,793 | €63,367 | -€3,426 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.