CABINET DUCHENE: 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.
CABINET DUCHENE
Largest movements
- Tangible fixed assets -€1,685
down €1,685 (-7.1%), from €23,756 to €22,071
of which Land and buildings: -€6,379
- Receivables within one year -€758
down €758 (-31.4%), from €2,411 to €1,653
- Deferred charges and accrued income +€691
up €691 (+41.9%), from €1,647 to €2,338
- Debts after one year +€3,513
new in 2025: €3,513
- Profit (loss) carried forward -€3,363
down €3,363 (-33.5%), from -€10,054 to -€13,417
- Other debts -€2,491
down €2,491 (-79.9%), from €3,117 to €625
- Trade debts +€1,025
up €1,025 (+27.0%), from €3,798 to €4,822
- Depreciation -€3,026
down €3,026 (-25.2%), from €12,023 to €8,997
- Taxes +€760
up €760 (+128%), from €596 to €1,355
- Financial charges -€409
down €409 (-10.7%), from €3,837 to €3,428
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 | €35,016 | €33,347 | -€1,669 | -4.8% |
| Fixed assets | 21/28 | €23,756 | €22,071 | -€1,685 | -7.1% |
| Tangible fixed assets | 22/27 | €23,756 | €22,071 | -€1,685 | -7.1% |
| Land and buildings | 22 | €20,001 | €13,622 | -€6,379 | -31.9% |
| Plant, machinery and equipment | 23 | €1,140 | €1,477 | +€337 | +29.6% |
| Furniture and vehicles | 24 | €2,615 | €6,972 | +€4,357 | +167% |
| Current assets | 29/58 | €11,260 | €11,276 | +€16 | +0.1% |
| Amounts receivable within one year | 40/41 | €2,411 | €1,653 | -€758 | -31.4% |
| Other amounts receivable | 41 | €2,411 | €1,653 | -€758 | -31.4% |
| Cash at bank and in hand | 54/58 | €7,202 | €7,285 | +€83 | +1.2% |
| Deferred charges and accrued income | 490/1 | €1,647 | €2,338 | +€691 | +41.9% |
| Total equity and liabilities | 10/49 | €35,016 | €33,347 | -€1,669 | -4.8% |
| Equity | 10/15 | €23,864 | €20,501 | -€3,363 | -14.1% |
| Contributions | 10/11 | €12,235 | €12,235 | = | 0.0% |
| Reserves | 13 | €21,683 | €21,683 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €15,283 | €15,283 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,054 | -€13,417 | -€3,363 | -33.5% |
| Amounts payable | 17/49 | €11,152 | €12,846 | +€1,694 | +15.2% |
| Amounts payable after more than one year | 17 | - | €3,513 | +€3,513 | |
| Financial debts | 170/4 | - | €3,513 | +€3,513 | |
| Amounts payable within one year | 42/48 | €11,152 | €9,333 | -€1,819 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €2,471 | €2,124 | -€347 | -14.1% |
| Financial debts | 43 | €1,767 | €1,762 | -€5 | -0.3% |
| Credit institutions | 430/8 | €1,767 | €1,762 | -€5 | -0.3% |
| Trade debts | 44 | €3,798 | €4,822 | +€1,025 | +27.0% |
| Suppliers | 440/4 | €3,798 | €4,822 | +€1,025 | +27.0% |
| Other amounts payable | 47/48 | €3,117 | €625 | -€2,491 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,023 | €8,997 | -€3,026 | -25.2% |
| Other operating charges | 640/8 | €1,267 | €1,252 | -€15 | -1.2% |
| Gross operating margin | 9900 | €11,558 | €11,642 | +€84 | +0.7% |
| Operating profit (loss) | 9901 | -€1,732 | €1,393 | +€3,125 | |
| Financial income | 75/76B | €30 | €27 | -€3 | -10.1% |
| Recurring financial income | 75 | €30 | €27 | -€3 | -10.1% |
| Financial charges | 65/66B | €3,837 | €3,428 | -€409 | -10.7% |
| Recurring financial charges | 65 | €3,837 | €3,428 | -€409 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,539 | -€2,008 | +€3,531 | +63.7% |
| Income taxes | 67/77 | €596 | €1,355 | +€760 | +128% |
| Profit (loss) for the period | 9904 | -€6,135 | -€3,363 | +€2,771 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,135 | -€3,363 | +€2,771 | +45.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.