D.U.K: 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.
D.U.K
Largest movements
- Cash -€6,190
down €6,190 (-89.0%), from €6,952 to €762
mainly Net result for the year (-€6,727) and Receivables within one year (-€2,076)
- Receivables within one year +€2,076
up €2,076 (+17.1%), from €12,111 to €14,187
of which Other amounts receivable: +€1,873
- Tangible fixed assets -€1,069
down €1,069 (-40.3%), from €2,656 to €1,587
of which Furniture and vehicles: -€776
- Deferred charges and accrued income +€555
up €555 (+1,566%), from €35 to €590
- Profit (loss) carried forward -€6,727
down €6,727 (-49.8%), from €13,499 to €6,772
- Contributions -€2,140
down €2,140 (-34.5%), from €6,200 to €4,060
of which Capital: -€6,200
- Reserves +€2,140
up €2,140 (+115%), from €1,860 to €4,000
- Other debts +€1,878
up €1,878 (+1,546%), from €122 to €2,000
- Tax, wage and social debts +€730
up €730 (+57.5%), from €1,270 to €2,000
- Gross operating margin -€9,051
down €9,051, from €4,867 to -€4,184
- Financial charges +€228
up €228 (+55.5%), from €411 to €639
- Other operating charges +€217
up €217 (+47.6%), from €455 to €672
- Depreciation -€196
down €196 (-13.6%), from €1,441 to €1,245
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,405 | €19,776 | -€4,629 | -19.0% |
| Fixed assets | 21/28 | €2,656 | €1,587 | -€1,069 | -40.3% |
| Tangible fixed assets | 22/27 | €2,656 | €1,587 | -€1,069 | -40.3% |
| Plant, machinery and equipment | 23 | €1,880 | €1,587 | -€294 | -15.6% |
| Furniture and vehicles | 24 | €776 | - | -€776 | |
| Current assets | 29/58 | €21,749 | €18,189 | -€3,560 | -16.4% |
| Stocks and contracts in progress | 3 | €2,650 | €2,650 | = | 0.0% |
| Stocks | 30/36 | €2,650 | €2,650 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,111 | €14,187 | +€2,076 | +17.1% |
| Trade receivables | 40 | €8,919 | €9,122 | +€203 | +2.3% |
| Other amounts receivable | 41 | €3,192 | €5,065 | +€1,873 | +58.7% |
| Cash at bank and in hand | 54/58 | €6,952 | €762 | -€6,190 | -89.0% |
| Deferred charges and accrued income | 490/1 | €35 | €590 | +€555 | +1,566% |
| Total equity and liabilities | 10/49 | €24,405 | €19,776 | -€4,629 | -19.0% |
| Equity | 10/15 | €21,559 | €14,832 | -€6,727 | -31.2% |
| Contributions | 10/11 | €6,200 | €4,060 | -€2,140 | -34.5% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €4,060 | +€4,060 | |
| Other | 1109/19 | - | €4,060 | +€4,060 | |
| Reserves | 13 | €1,860 | €4,000 | +€2,140 | +115% |
| Non-distributable reserves | 130/1 | €1,860 | €4,000 | +€2,140 | +115% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €13,499 | €6,772 | -€6,727 | -49.8% |
| Amounts payable | 17/49 | €2,846 | €4,944 | +€2,098 | +73.7% |
| Amounts payable within one year | 42/48 | €2,846 | €4,944 | +€2,098 | +73.7% |
| Trade debts | 44 | €1,455 | €944 | -€511 | -35.1% |
| Suppliers | 440/4 | €1,455 | €944 | -€511 | -35.1% |
| Taxes, remuneration and social security | 45 | €1,270 | €2,000 | +€730 | +57.5% |
| Remuneration and social security | 454/9 | €1,270 | €2,000 | +€730 | +57.5% |
| Other amounts payable | 47/48 | €122 | €2,000 | +€1,878 | +1,546% |
| Non-recurring operating income | 76A | - | €176 | +€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,441 | €1,245 | -€196 | -13.6% |
| Other operating charges | 640/8 | €455 | €672 | +€217 | +47.6% |
| Gross operating margin | 9900 | €4,867 | -€4,184 | -€9,051 | |
| Operating profit (loss) | 9901 | €2,971 | -€6,102 | -€9,072 | |
| Financial income | 75/76B | €9 | €14 | +€5 | +54.9% |
| Recurring financial income | 75 | €9 | €14 | +€5 | +54.9% |
| Financial charges | 65/66B | €411 | €639 | +€228 | +55.5% |
| Recurring financial charges | 65 | €411 | €639 | +€228 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €2,569 | -€6,727 | -€9,296 | |
| Profit (loss) for the period | 9904 | €2,569 | -€6,727 | -€9,296 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,569 | -€6,727 | -€9,296 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.