DUTAIL: 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.
DUTAIL
Largest movements
- Stocks and contracts +€5,179
up €5,179 (+1.1%), from €460,691 to €465,871
- Other debts +€66,752
up €66,752 (+318%), from €21,000 to €87,752
- Profit (loss) carried forward -€57,183
down €57,183 (-49.9%), from €114,609 to €57,426
- Trade debts -€12,072
down €12,072 (-87.5%), from €13,801 to €1,729
- Accrued charges and deferred income +€7,634
up €7,634 (+533%), from €1,431 to €9,066
- Gross operating margin -€596,380
down €596,380, from €595,926 to -€455
- Taxes +€43,575
new in 2025: €43,575
- Financial charges +€8,400
up €8,400 (+452%), from €1,859 to €10,259
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 | €460,988 | €466,360 | +€5,372 | +1.2% |
| Current assets | 29/58 | €460,988 | €466,360 | +€5,372 | +1.2% |
| Stocks and contracts in progress | 3 | €460,691 | €465,871 | +€5,179 | +1.1% |
| Stocks | 30/36 | €460,691 | €465,871 | +€5,179 | +1.1% |
| Amounts receivable within one year | 40/41 | €198 | €0 | -€198 | -100% |
| Trade receivables | 40 | €198 | €0 | -€198 | -100% |
| Cash at bank and in hand | 54/58 | €99 | €489 | +€391 | +395% |
| Total equity and liabilities | 10/49 | €460,988 | €466,360 | +€5,372 | +1.2% |
| Equity | 10/15 | €120,809 | €63,626 | -€57,183 | -47.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,609 | €57,426 | -€57,183 | -49.9% |
| Amounts payable | 17/49 | €340,178 | €402,734 | +€62,555 | +18.4% |
| Amounts payable after more than one year | 17 | €236,500 | €236,500 | = | 0.0% |
| Financial debts | 170/4 | €236,500 | €236,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €102,247 | €157,168 | +€54,921 | +53.7% |
| Trade debts | 44 | €13,801 | €1,729 | -€12,072 | -87.5% |
| Suppliers | 440/4 | €13,801 | €1,729 | -€12,072 | -87.5% |
| Advances received on contracts in progress | 46 | €67,447 | €67,447 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €240 | +€240 | |
| Taxes | 450/3 | - | €240 | +€240 | |
| Other amounts payable | 47/48 | €21,000 | €87,752 | +€66,752 | +318% |
| Accrued charges and deferred income | 492/3 | €1,431 | €9,066 | +€7,634 | +533% |
| Non-recurring operating income | 76A | €613,394 | €0 | -€613,394 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €198 | +€198 | |
| Other operating charges | 640/8 | €4,738 | €2,697 | -€2,042 | -43.1% |
| Gross operating margin | 9900 | €595,926 | -€455 | -€596,380 | |
| Operating profit (loss) | 9901 | €591,187 | -€3,349 | -€594,537 | |
| Financial charges | 65/66B | €1,859 | €10,259 | +€8,400 | +452% |
| Recurring financial charges | 65 | €1,859 | €10,259 | +€8,400 | +452% |
| Profit (loss) for the period before taxes | 9903 | €589,328 | -€13,608 | -€602,936 | |
| Income taxes | 67/77 | - | €43,575 | +€43,575 | |
| Profit (loss) for the period | 9904 | €589,328 | -€57,183 | -€646,511 | |
| Profit (loss) for the period to be appropriated | 9905 | €589,328 | -€57,183 | -€646,511 |
Source: filed annual accounts (NBB), financial years ended 29 September 2024 and 29 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.