DUZ ACCOUNT: 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.
DUZ ACCOUNT
Largest movements
- Cash +€13,252
up €13,252 (+181%), from €7,315 to €20,567
mainly Net result for the year (+€23,068) and Depreciation (+€14,395)
- Tangible fixed assets -€10,962
down €10,962 (-6.4%), from €172,237 to €161,275
of which Other tangible fixed assets: -€8,554
- Receivables within one year +€7,561
up €7,561 (+32.1%), from €23,551 to €31,112
of which Other amounts receivable: +€7,059
- Profit (loss) carried forward +€12,068
up €12,068 (+28.1%), from €42,932 to €55,000
- Debts after one year -€11,260
down €11,260 (-8.9%), from €126,671 to €115,411
- Other debts +€11,000
new in 2025: €11,000
- Gross operating margin +€16,433
up €16,433 (+49.5%), from €33,209 to €49,642
- Taxes +€3,977
up €3,977 (+121%), from €3,280 to €7,257
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 | €203,390 | €213,992 | +€10,602 | +5.2% |
| Fixed assets | 21/28 | €172,237 | €161,275 | -€10,962 | -6.4% |
| Tangible fixed assets | 22/27 | €172,237 | €161,275 | -€10,962 | -6.4% |
| Land and buildings | 22 | €140,897 | €137,033 | -€3,864 | -2.7% |
| Furniture and vehicles | 24 | €6,001 | €7,457 | +€1,456 | +24.3% |
| Other tangible fixed assets | 26 | €25,339 | €16,785 | -€8,554 | -33.8% |
| Current assets | 29/58 | €31,153 | €52,717 | +€21,564 | +69.2% |
| Amounts receivable within one year | 40/41 | €23,551 | €31,112 | +€7,561 | +32.1% |
| Trade receivables | 40 | €10,526 | €11,028 | +€502 | +4.8% |
| Other amounts receivable | 41 | €13,025 | €20,084 | +€7,059 | +54.2% |
| Cash at bank and in hand | 54/58 | €7,315 | €20,567 | +€13,252 | +181% |
| Deferred charges and accrued income | 490/1 | €287 | €1,038 | +€751 | +262% |
| Total equity and liabilities | 10/49 | €203,390 | €213,992 | +€10,602 | +5.2% |
| Equity | 10/15 | €54,569 | €65,904 | +€11,335 | +20.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,932 | €55,000 | +€12,068 | +28.1% |
| Investment grants | 15 | €8,637 | €7,904 | -€733 | -8.5% |
| Amounts payable | 17/49 | €148,821 | €148,088 | -€733 | -0.5% |
| Amounts payable after more than one year | 17 | €126,671 | €115,411 | -€11,260 | -8.9% |
| Financial debts | 170/4 | €126,671 | €115,411 | -€11,260 | -8.9% |
| Amounts payable within one year | 42/48 | €22,150 | €32,677 | +€10,527 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €13,359 | €12,003 | -€1,356 | -10.2% |
| Trade debts | 44 | €2,371 | €3,101 | +€730 | +30.8% |
| Suppliers | 440/4 | €2,371 | €3,101 | +€730 | +30.8% |
| Taxes, remuneration and social security | 45 | €6,420 | €6,573 | +€153 | +2.4% |
| Taxes | 450/3 | €6,420 | €6,573 | +€153 | +2.4% |
| Other amounts payable | 47/48 | - | €11,000 | +€11,000 | |
| Non-recurring operating income | 76A | - | €39 | +€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,644 | €14,395 | -€249 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €477 | - | -€477 | |
| Other operating charges | 640/8 | €1,275 | €1,516 | +€241 | +18.9% |
| Gross operating margin | 9900 | €33,209 | €49,642 | +€16,433 | +49.5% |
| Operating profit (loss) | 9901 | €16,813 | €33,731 | +€16,918 | +101% |
| Financial income | 75/76B | €737 | €734 | -€3 | -0.4% |
| Recurring financial income | 75 | €737 | €734 | -€3 | -0.4% |
| Financial charges | 65/66B | €4,514 | €4,140 | -€374 | -8.3% |
| Recurring financial charges | 65 | €4,514 | €4,140 | -€374 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €13,036 | €30,325 | +€17,289 | +133% |
| Income taxes | 67/77 | €3,280 | €7,257 | +€3,977 | +121% |
| Profit (loss) for the period | 9904 | €9,756 | €23,068 | +€13,312 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €9,756 | €23,068 | +€13,312 | +136% |
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 21 October 2026 via checked.be.