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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.

What changed

DUBO MAX

BE 0799.217.543
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,298
2024 · €30,993-€28,696
Equity
€37,291
2024 · €34,993+€2,298
Cash
€5,373
2024 · €25,143-€19,770
Balance sheet total
€102,535
2024 · €112,224-€9,689

Largest movements

2024 to 2025
Assets
  • Cash -€19,770

    down €19,770 (-78.6%), from €25,143 to €5,373

    mainly Receivables within one year (-€16,093) and Debts after one year (-€16,017)

  • Receivables within one year +€16,093

    up €16,093 (+134.3%), from €11,981 to €28,074

    of which Other amounts receivable: +€11,193

  • Tangible fixed assets -€11,328

    down €11,328 (-16.7%), from €67,669 to €56,340

    of which Furniture and vehicles: -€14,076

  • Receivables after one year +€5,304

    up €5,304 (+83.2%), from €6,379 to €11,683

Equity and liabilities
  • Debts after one year -€16,017

    down €16,017 (-33.2%), from €48,234 to €32,217

  • Other debts +€3,200

    up €3,200 (+102.2%), from €3,132 to €6,332

  • Reserves +€2,298

    up €2,298 (+7.4%), from €30,993 to €33,291

Income statement
  • Gross operating margin -€23,176

    down €23,176 (-51.5%), from €44,970 to €21,794

  • Depreciation +€12,218

    up €12,218 (+634.8%), from €1,925 to €14,142

  • Taxes -€6,331

    down €6,331 (-69.3%), from €9,140 to €2,809

  • Financial income +€461

    up €461 (+475.5%), from €97 to €558

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €30,993
Gross operating margin -€23,176
Depreciation -€12,218
Other operating charges +€180
Financial income +€461
Financial charges -€273
Taxes +€6,331
Result 2025 €2,298

Cash bridge derived

cash 2024 to 2025

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.

From operations -€1,459
Investment -€2,814
Financing -€15,497
Cash 2024 €25,143
Net result for the year +€2,298
Depreciation +€14,142
Receivables after one year -€5,304
Receivables within one year -€16,093
Deferred charges and accrued income -€11
Trade debts +€121
Tax, wage and social debts -€613
Other debts +€3,200
Accrued charges and deferred income +€802
Investment in fixed assets (net) -€2,814
Debts after one year -€16,017
Current portion of long-term debt +€520
Cash 2025 €5,373
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €112,224 €102,535 -€9,689 -8.6%
Fixed assets 21/28 €67,669 €56,340 -€11,328 -16.7%
Tangible fixed assets 22/27 €67,669 €56,340 -€11,328 -16.7%
Land and buildings 22 - €2,748 +€2,748
Furniture and vehicles 24 €67,669 €53,593 -€14,076 -20.8%
Current assets 29/58 €44,555 €46,194 +€1,639 +3.7%
Amounts receivable after more than one year 29 €6,379 €11,683 +€5,304 +83.2%
Other amounts receivable 291 €6,379 €11,683 +€5,304 +83.2%
Amounts receivable within one year 40/41 €11,981 €28,074 +€16,093 +134.3%
Trade receivables 40 €10,346 €15,246 +€4,901 +47.4%
Other amounts receivable 41 €1,635 €12,828 +€11,193 +684.4%
Cash at bank and in hand 54/58 €25,143 €5,373 -€19,770 -78.6%
Deferred charges and accrued income 490/1 €1,053 €1,064 +€11 +1.1%
Total equity and liabilities 10/49 €112,224 €102,535 -€9,689 -8.6%
Equity 10/15 €34,993 €37,291 +€2,298 +6.6%
Contributions 10/11 €4,000 €4,000 = 0.0%
Reserves 13 €30,993 €33,291 +€2,298 +7.4%
Distributable reserves 133 €30,993 €33,291 +€2,298 +7.4%
Amounts payable 17/49 €77,231 €65,244 -€11,987 -15.5%
Amounts payable after more than one year 17 €48,234 €32,217 -€16,017 -33.2%
Financial debts 170/4 €48,234 €32,217 -€16,017 -33.2%
Amounts payable within one year 42/48 €28,996 €32,225 +€3,228 +11.1%
Current portion of amounts payable after more than one year 42 €15,497 €16,017 +€520 +3.4%
Trade debts 44 €2,033 €2,154 +€121 +6.0%
Suppliers 440/4 €2,033 €2,154 +€121 +6.0%
Taxes, remuneration and social security 45 €8,335 €7,721 -€613 -7.4%
Taxes 450/3 €5,135 €4,721 -€413 -8.0%
Remuneration and social security 454/9 €3,200 €3,000 -€200 -6.2%
Other amounts payable 47/48 €3,132 €6,332 +€3,200 +102.2%
Accrued charges and deferred income 492/3 - €802 +€802
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,925 €14,142 +€12,218 +634.8%
Other operating charges 640/8 €1,108 €929 -€180 -16.2%
Gross operating margin 9900 €44,970 €21,794 -€23,176 -51.5%
Operating profit (loss) 9901 €41,937 €6,723 -€35,214 -84.0%
Financial income 75/76B €97 €558 +€461 +475.5%
Recurring financial income 75 €97 €558 +€461 +475.5%
Financial charges 65/66B €1,901 €2,174 +€273 +14.4%
Recurring financial charges 65 €1,901 €2,174 +€273 +14.4%
Profit (loss) for the period before taxes 9903 €40,133 €5,107 -€35,026 -87.3%
Income taxes 67/77 €9,140 €2,809 -€6,331 -69.3%
Profit (loss) for the period 9904 €30,993 €2,298 -€28,696 -92.6%
Profit (loss) for the period to be appropriated 9905 €30,993 €2,298 -€28,696 -92.6%

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 27 September 2026 via checked.be.