DUST BUSTER: 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.
DUST BUSTER
Largest movements
- Receivables within one year -€2,917
down €2,917 (-17.4%), from €16,738 to €13,821
of which Trade receivables: -€2,213
- Cash +€1,976
up €1,976 (+10.5%), from €18,750 to €20,726
mainly Receivables within one year (+€2,917) and Net result for the year (+€2,024)
- Trade debts -€2,573
no longer reported in 2025 (was €2,573)
- Profit (loss) carried forward +€2,024
up €2,024 (+10.5%), from €19,192 to €21,217
- Accrued charges and deferred income -€630
no longer reported in 2025 (was €630)
- Gross operating margin +€2,347
up €2,347 (+280%), from €839 to €3,187
- Other operating charges +€505
up €505 (+88.0%), from €574 to €1,080
- Depreciation -€353
no longer reported in 2025 (was €353)
- Taxes +€187
new in 2025: €187
- Financial income +€81
up €81 (+124%), from €65 to €146
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 | €36,034 | €35,092 | -€942 | -2.6% |
| Fixed assets | 21/28 | €545 | €545 | = | 0.0% |
| Financial fixed assets | 28 | €545 | €545 | = | 0.0% |
| Current assets | 29/58 | €35,488 | €34,547 | -€942 | -2.7% |
| Amounts receivable within one year | 40/41 | €16,738 | €13,821 | -€2,917 | -17.4% |
| Trade receivables | 40 | €15,572 | €13,359 | -€2,213 | -14.2% |
| Other amounts receivable | 41 | €1,166 | €462 | -€704 | -60.4% |
| Cash at bank and in hand | 54/58 | €18,750 | €20,726 | +€1,976 | +10.5% |
| Total equity and liabilities | 10/49 | €36,034 | €35,092 | -€942 | -2.6% |
| Equity | 10/15 | €31,565 | €33,590 | +€2,024 | +6.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €6,176 | €6,176 | = | 0.0% |
| Distributable reserves | 133 | €6,176 | €6,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,192 | €21,217 | +€2,024 | +10.5% |
| Amounts payable | 17/49 | €4,468 | €1,502 | -€2,966 | -66.4% |
| Amounts payable within one year | 42/48 | €3,838 | €1,502 | -€2,336 | -60.9% |
| Trade debts | 44 | €2,573 | - | -€2,573 | |
| Suppliers | 440/4 | €2,573 | - | -€2,573 | |
| Taxes, remuneration and social security | 45 | - | €237 | +€237 | |
| Taxes | 450/3 | - | €237 | +€237 | |
| Other amounts payable | 47/48 | €1,266 | €1,266 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €630 | - | -€630 | |
| Non-recurring operating income | 76A | €561 | - | -€561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | - | -€353 | |
| Other operating charges | 640/8 | €574 | €1,080 | +€505 | +88.0% |
| Gross operating margin | 9900 | €839 | €3,187 | +€2,347 | +280% |
| Operating profit (loss) | 9901 | -€88 | €2,107 | +€2,195 | |
| Financial income | 75/76B | €65 | €146 | +€81 | +124% |
| Recurring financial income | 75 | €65 | €146 | +€81 | +124% |
| Financial charges | 65/66B | €39 | €41 | +€2 | +4.5% |
| Recurring financial charges | 65 | €39 | €41 | +€2 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€62 | €2,212 | +€2,274 | |
| Income taxes | 67/77 | - | €187 | +€187 | |
| Profit (loss) for the period | 9904 | -€62 | €2,024 | +€2,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62 | €2,024 | +€2,087 |
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 31 October 2026 via checked.be.