DUVIM: 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.
DUVIM
Largest movements
- Cash +€42,038
up €42,038 (+56.0%), from €75,127 to €117,165
mainly Net result for the year (+€61,501) and Other debts (+€53,869)
- Other debts +€53,869
up €53,869 (+756.2%), from €7,123 to €60,993
- Tax, wage and social debts -€12,928
down €12,928 (-83.5%), from €15,484 to €2,556
- Profit (loss) carried forward +€1,501
up €1,501 (+3.0%), from €49,954 to €51,455
- Taxes -€12,194
down €12,194 (-93.4%), from €13,063 to €868
- Gross operating margin -€2,635
down €2,635 (-4.0%), from €66,083 to €63,449
- Depreciation -€1,954
down €1,954 (-92.1%), from €2,121 to €167
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 | €75,521 | €117,345 | +€41,824 | +55.4% |
| Fixed assets | 21/28 | €347 | €180 | -€167 | -48.0% |
| Tangible fixed assets | 22/27 | €347 | €180 | -€167 | -48.0% |
| Furniture and vehicles | 24 | €347 | €180 | -€167 | -48.0% |
| Current assets | 29/58 | €75,174 | €117,165 | +€41,991 | +55.9% |
| Amounts receivable within one year | 40/41 | €47 | - | -€47 | |
| Trade receivables | 40 | €47 | - | -€47 | |
| Cash at bank and in hand | 54/58 | €75,127 | €117,165 | +€42,038 | +56.0% |
| Total equity and liabilities | 10/49 | €75,521 | €117,345 | +€41,824 | +55.4% |
| Equity | 10/15 | €51,954 | €53,455 | +€1,501 | +2.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,954 | €51,455 | +€1,501 | +3.0% |
| Amounts payable | 17/49 | €23,567 | €63,890 | +€40,323 | +171.1% |
| Amounts payable within one year | 42/48 | €23,567 | €63,890 | +€40,323 | +171.1% |
| Trade debts | 44 | €960 | €341 | -€619 | -64.5% |
| Suppliers | 440/4 | €960 | €341 | -€619 | -64.5% |
| Taxes, remuneration and social security | 45 | €15,484 | €2,556 | -€12,928 | -83.5% |
| Taxes | 450/3 | €15,484 | €2,556 | -€12,928 | -83.5% |
| Other amounts payable | 47/48 | €7,123 | €60,993 | +€53,869 | +756.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,121 | €167 | -€1,954 | -92.1% |
| Other operating charges | 640/8 | €898 | €654 | -€244 | -27.2% |
| Gross operating margin | 9900 | €66,083 | €63,449 | -€2,635 | -4.0% |
| Operating profit (loss) | 9901 | €63,065 | €62,628 | -€437 | -0.7% |
| Financial charges | 65/66B | €48 | €258 | +€210 | +433.8% |
| Recurring financial charges | 65 | €48 | €258 | +€210 | +433.8% |
| Profit (loss) for the period before taxes | 9903 | €63,017 | €62,370 | -€647 | -1.0% |
| Income taxes | 67/77 | €13,063 | €868 | -€12,194 | -93.4% |
| Profit (loss) for the period | 9904 | €49,954 | €61,501 | +€11,548 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,954 | €61,501 | +€11,548 | +23.1% |
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 4 October 2026 via checked.be.