DUSS: 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.
DUSS
Largest movements
- Receivables within one year +€177,552
up €177,552 (+49.2%), from €360,852 to €538,404
of which Trade receivables: +€141,138
- Cash -€72,458
down €72,458 (-35.1%), from €206,498 to €134,041
mainly Receivables within one year (-€177,552) and Tax, wage and social debts (-€29,915)
- Intangible fixed assets -€67,868
down €67,868 (-20.1%), from €337,896 to €270,029
- Trade debts +€96,739
up €96,739 (+71.9%), from €134,454 to €231,193
- Tax, wage and social debts -€29,915
down €29,915 (-19.4%), from €154,600 to €124,684
of which Taxes: -€18,133
- Current portion of long-term debt -€29,757
down €29,757 (-76.9%), from €38,703 to €8,946
- Turnover -€1.4m
no longer reported in 2025 (was €1.4m)
- Purchases and services -€773,766
no longer reported in 2025 (was €773,766)
- Gross operating margin -€60,097
down €60,097 (-9.7%), from €620,814 to €560,717
- Staff costs -€33,099
down €33,099 (-6.6%), from €499,138 to €466,038
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 | €949,313 | €986,138 | +€36,825 | +3.9% |
| Fixed assets | 21/28 | €357,690 | €288,579 | -€69,111 | -19.3% |
| Intangible fixed assets | 21 | €337,896 | €270,029 | -€67,868 | -20.1% |
| Tangible fixed assets | 22/27 | €1,244 | €0 | -€1,244 | -100% |
| Plant, machinery and equipment | 23 | €968 | €0 | -€968 | -100% |
| Furniture and vehicles | 24 | €276 | €0 | -€276 | -100% |
| Financial fixed assets | 28 | €18,550 | €18,550 | = | 0.0% |
| Current assets | 29/58 | €591,623 | €697,560 | +€105,937 | +17.9% |
| Amounts receivable within one year | 40/41 | €360,852 | €538,404 | +€177,552 | +49.2% |
| Trade receivables | 40 | €349,875 | €491,013 | +€141,138 | +40.3% |
| Other amounts receivable | 41 | €10,977 | €47,391 | +€36,414 | +332% |
| Cash at bank and in hand | 54/58 | €206,498 | €134,041 | -€72,458 | -35.1% |
| Deferred charges and accrued income | 490/1 | €24,272 | €25,115 | +€842 | +3.5% |
| Total equity and liabilities | 10/49 | €949,313 | €986,138 | +€36,825 | +3.9% |
| Equity | 10/15 | €427,823 | €433,527 | +€5,704 | +1.3% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,823 | €33,527 | +€5,704 | +20.5% |
| Amounts payable | 17/49 | €521,490 | €552,611 | +€31,121 | +6.0% |
| Amounts payable after more than one year | 17 | €58,946 | €50,000 | -€8,946 | -15.2% |
| Financial debts | 170/4 | €58,946 | €50,000 | -€8,946 | -15.2% |
| Amounts payable within one year | 42/48 | €447,757 | €484,824 | +€37,067 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €38,703 | €8,946 | -€29,757 | -76.9% |
| Financial debts | 43 | €120,000 | €120,000 | = | 0.0% |
| Credit institutions | 430/8 | €120,000 | €120,000 | = | 0.0% |
| Trade debts | 44 | €134,454 | €231,193 | +€96,739 | +71.9% |
| Suppliers | 440/4 | €134,454 | €231,193 | +€96,739 | +71.9% |
| Taxes, remuneration and social security | 45 | €154,600 | €124,684 | -€29,915 | -19.4% |
| Taxes | 450/3 | €75,115 | €56,982 | -€18,133 | -24.1% |
| Remuneration and social security | 454/9 | €79,485 | €67,702 | -€11,783 | -14.8% |
| Accrued charges and deferred income | 492/3 | €14,787 | €17,787 | +€3,000 | +20.3% |
| Turnover | 70 | €1,387,812 | - | -€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €773,766 | - | -€773,766 | |
| Remuneration, social security and pensions | 62 | €499,138 | €466,038 | -€33,099 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,169 | €69,111 | -€3,057 | -4.2% |
| Other operating charges | 640/8 | €86 | €81 | -€5 | -5.8% |
| Gross operating margin | 9900 | €620,814 | €560,717 | -€60,097 | -9.7% |
| Operating profit (loss) | 9901 | €49,422 | €25,486 | -€23,935 | -48.4% |
| Financial income | 75/76B | €153 | €12 | -€140 | -91.9% |
| Recurring financial income | 75 | €153 | €12 | -€140 | -91.9% |
| Financial charges | 65/66B | €25,793 | €14,091 | -€11,703 | -45.4% |
| Recurring financial charges | 65 | €25,793 | €14,091 | -€11,703 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €23,781 | €11,408 | -€12,373 | -52.0% |
| Income taxes | 67/77 | €9,466 | €5,704 | -€3,762 | -39.7% |
| Profit (loss) for the period | 9904 | €14,315 | €5,704 | -€8,611 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,315 | €5,704 | -€8,611 | -60.2% |
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.