DUSON en Partners: what changed
What changed
DUSON en Partners
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€171,150
2024 · €124,346+€46,804
Equity
€1.1m
2024 · €893,032+€171,150
Cash
€96,901
2024 · €102,142-€5,242
Balance sheet total
€2.1m
2024 · €2.0m+€41,088
Largest movements
Assets
- Current investments +€46,266
up €46,266 (+22.6%), from €204,721 to €250,987
Equity and liabilities
- Reserves +€171,150
up €171,150 (+21.1%), from €812,467 to €983,616
of which Distributable reserves: +€180,972
- Debts after one year -€117,271
down €117,271 (-17.1%), from €685,090 to €567,818
Income statement
- Financial income +€52,939
up €52,939 (+716%), from €7,398 to €60,338
- Depreciation +€12,629
up €12,629 (+16.3%), from €77,446 to €90,075
- Financial charges -€10,961
down €10,961 (-26.5%), from €41,310 to €30,349
- Gross operating margin -€9,676
down €9,676 (-3.1%), from €310,220 to €300,543
- Other operating charges -€9,112
down €9,112 (-50.9%), from €17,899 to €8,787
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€124,346
Gross operating margin
-€9,676
Depreciation
-€12,629
Write-downs
+€83
Other operating charges
+€9,112
Financial income
+€52,939
Financial charges
+€10,961
Taxes
-€3,985
Result 2025
€171,150
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€231,250
Investment
-€122,648
Financing
-€113,844
Cash 2024
€102,142
From operations (derived)
+€231,250
Net result for the year
+€171,150
Depreciation
+€90,075
Receivables within one year
-€13,757
Provisions
-€2,517
Trade debts
-€3,969
Tax, wage and social debts
-€5,313
Other debts
-€3,334
Accrued charges and deferred income
-€1,085
Investment (derived)
-€122,648
Investment in fixed assets (net)
-€76,382
Current investments
-€46,266
Financing
-€113,844
Debts after one year
-€117,271
Current portion of long-term debt
+€3,427
Cash 2025
€96,901
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,012,824 | €2,053,911 | +€41,088 | +2.0% |
| Fixed assets | 21/28 | €1,672,306 | €1,658,613 | -€13,693 | -0.8% |
| Tangible fixed assets | 22/27 | €1,141,484 | €1,127,791 | -€13,693 | -1.2% |
| Land and buildings | 22 | €781,004 | €783,500 | +€2,497 | +0.3% |
| Plant, machinery and equipment | 23 | €15,277 | €10,162 | -€5,115 | -33.5% |
| Furniture and vehicles | 24 | €2,107 | €1,511 | -€596 | -28.3% |
| Leasing and similar rights | 25 | €343,097 | €332,618 | -€10,479 | -3.1% |
| Financial fixed assets | 28 | €530,822 | €530,822 | = | 0.0% |
| Current assets | 29/58 | €340,517 | €395,298 | +€54,781 | +16.1% |
| Amounts receivable within one year | 40/41 | €33,654 | €47,411 | +€13,757 | +40.9% |
| Trade receivables | 40 | €32,370 | €39,401 | +€7,030 | +21.7% |
| Other amounts receivable | 41 | €1,284 | €8,010 | +€6,726 | +524% |
| Current investments | 50/53 | €204,721 | €250,987 | +€46,266 | +22.6% |
| Cash at bank and in hand | 54/58 | €102,142 | €96,901 | -€5,242 | -5.1% |
| Total equity and liabilities | 10/49 | €2,012,824 | €2,053,911 | +€41,088 | +2.0% |
| Equity | 10/15 | €893,032 | €1,064,182 | +€171,150 | +19.2% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €812,467 | €983,616 | +€171,150 | +21.1% |
| Tax-exempt reserves | 132 | €196,414 | €186,591 | -€9,823 | -5.0% |
| Distributable reserves | 133 | €616,053 | €797,025 | +€180,972 | +29.4% |
| Provisions and deferred taxes | 16 | €50,337 | €47,820 | -€2,517 | -5.0% |
| Deferred taxes | 168 | €50,337 | €47,820 | -€2,517 | -5.0% |
| Amounts payable | 17/49 | €1,069,454 | €941,910 | -€127,545 | -11.9% |
| Amounts payable after more than one year | 17 | €685,090 | €567,818 | -€117,271 | -17.1% |
| Financial debts | 170/4 | €685,090 | €567,818 | -€117,271 | -17.1% |
| Amounts payable within one year | 42/48 | €383,280 | €374,091 | -€9,189 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €111,124 | €114,551 | +€3,427 | +3.1% |
| Trade debts | 44 | €4,009 | €40 | -€3,969 | -99.0% |
| Suppliers | 440/4 | €4,009 | €40 | -€3,969 | -99.0% |
| Taxes, remuneration and social security | 45 | €28,723 | €23,410 | -€5,313 | -18.5% |
| Taxes | 450/3 | €28,723 | €23,410 | -€5,313 | -18.5% |
| Other amounts payable | 47/48 | €239,423 | €236,090 | -€3,334 | -1.4% |
| Accrued charges and deferred income | 492/3 | €1,085 | - | -€1,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,446 | €90,075 | +€12,629 | +16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€248 | -€331 | -€83 | -33.3% |
| Other operating charges | 640/8 | €17,899 | €8,787 | -€9,112 | -50.9% |
| Gross operating margin | 9900 | €310,220 | €300,543 | -€9,676 | -3.1% |
| Operating profit (loss) | 9901 | €215,123 | €202,012 | -€13,111 | -6.1% |
| Financial income | 75/76B | €7,398 | €60,338 | +€52,939 | +716% |
| Recurring financial income | 75 | €7,398 | €60,338 | +€52,939 | +716% |
| Financial charges | 65/66B | €41,310 | €30,349 | -€10,961 | -26.5% |
| Recurring financial charges | 65 | €41,310 | €30,349 | -€10,961 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €181,211 | €232,001 | +€50,790 | +28.0% |
| Transfer from deferred taxes | 780 | €2,517 | €2,517 | = | 0.0% |
| Income taxes | 67/77 | €59,383 | €63,368 | +€3,985 | +6.7% |
| Profit (loss) for the period | 9904 | €124,346 | €171,150 | +€46,804 | +37.6% |
| Transfer from tax-exempt reserves | 789 | €9,823 | €9,823 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €134,168 | €180,972 | +€46,804 | +34.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.