DUTEA: what changed
Two fiscal 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.
DUTEA
Largest movements
- Stocks and contracts +€5,128
up €5,128 (+13.5%), from €38,041 to €43,169
- Receivables within one year -€1,597
down €1,597 (-60.1%), from €2,659 to €1,062
of which Other amounts receivable: -€908
- Tangible fixed assets -€956
down €956 (-33.1%), from €2,892 to €1,936
- Cash +€612
up €612 (+33.4%), from €1,834 to €2,446
mainly Other debts (+€4,500) and Receivables within one year (+€1,597)
- Other debts +€4,500
up €4,500 (+9.2%), from €49,043 to €53,543
- Profit (loss) carried forward -€1,242
down €1,242 (-9.0%), from -€13,772 to -€15,014
- Gross operating margin +€2,494
up €2,494, from -€2,462 to €31
- Financial income -€221
down €221 (-100.0%), from €221 to €0
- Other operating charges +€100
new in 2025: €100
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.
Cash bridge derived
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 | €45,427 | €48,614 | +€3,187 | +7.0% |
| Fixed assets | 21/28 | €2,892 | €1,936 | -€956 | -33.1% |
| Tangible fixed assets | 22/27 | €2,892 | €1,936 | -€956 | -33.1% |
| Furniture and vehicles | 24 | €2,892 | €1,936 | -€956 | -33.1% |
| Current assets | 29/58 | €42,535 | €46,678 | +€4,143 | +9.7% |
| Stocks and contracts in progress | 3 | €38,041 | €43,169 | +€5,128 | +13.5% |
| Stocks | 30/36 | €38,041 | €43,169 | +€5,128 | +13.5% |
| Amounts receivable within one year | 40/41 | €2,659 | €1,062 | -€1,597 | -60.1% |
| Trade receivables | 40 | €689 | €0 | -€689 | -100.0% |
| Other amounts receivable | 41 | €1,970 | €1,062 | -€908 | -46.1% |
| Cash at bank and in hand | 54/58 | €1,834 | €2,446 | +€612 | +33.4% |
| Total equity and liabilities | 10/49 | €45,427 | €48,614 | +€3,187 | +7.0% |
| Equity | 10/15 | -€3,772 | -€5,014 | -€1,242 | -32.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,772 | -€15,014 | -€1,242 | -9.0% |
| Amounts payable | 17/49 | €49,199 | €53,628 | +€4,429 | +9.0% |
| Amounts payable within one year | 42/48 | €49,199 | €53,628 | +€4,429 | +9.0% |
| Trade debts | 44 | €155 | €85 | -€71 | -45.6% |
| Suppliers | 440/4 | €155 | €85 | -€71 | -45.6% |
| Other amounts payable | 47/48 | €49,043 | €53,543 | +€4,500 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €956 | = | 0.0% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€2,462 | €31 | +€2,494 | |
| Operating profit (loss) | 9901 | -€3,419 | -€1,025 | +€2,394 | +70.0% |
| Financial income | 75/76B | €221 | €0 | -€221 | -100.0% |
| Recurring financial income | 75 | €221 | €0 | -€221 | -100.0% |
| Financial charges | 65/66B | €242 | €217 | -€24 | -10.1% |
| Recurring financial charges | 65 | €242 | €217 | -€24 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,440 | -€1,242 | +€2,197 | +63.9% |
| Profit (loss) for the period | 9904 | -€3,440 | -€1,242 | +€2,197 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,440 | -€1,242 | +€2,197 | +63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.