DEL DUCA INTERIEUR: 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.
DEL DUCA INTERIEUR
Largest movements
- Cash +€73,680
up €73,680 (+402%), from €18,333 to €92,013
mainly Receivables within one year (+€71,699) and Receivables after one year (+€25,000)
- Receivables within one year -€71,699
down €71,699 (-87.2%), from €82,227 to €10,528
of which Trade receivables: -€69,405
- Receivables after one year -€25,000
down €25,000 (-27.8%), from €90,000 to €65,000
- Tangible fixed assets +€15,919
up €15,919 (+22.8%), from €69,965 to €85,884
of which Plant, machinery and equipment: +€27,498
- Trade debts -€38,012
down €38,012 (-49.3%), from €77,049 to €39,037
- Tax, wage and social debts +€12,404
new in 2025: €12,404
of which Taxes: +€11,354
- Reserves +€10,758
up €10,758 (+14.7%), from €73,343 to €84,101
of which Distributable reserves: +€10,758
- Debts after one year +€7,403
up €7,403 (+7.1%), from €105,000 to €112,403
- Current portion of long-term debt +€4,016
new in 2025: €4,016
- Gross operating margin +€15,092
up €15,092 (+36.3%), from €41,540 to €56,632
- Staff costs +€3,600
up €3,600 (+39.4%), from €9,139 to €12,740
- Depreciation -€2,259
down €2,259 (-12.9%), from €17,446 to €15,188
- Financial income +€1,924
up €1,924 (+181%), from €1,064 to €2,987
- Other operating charges +€1,615
up €1,615 (+44.7%), from €3,614 to €5,229
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 | €283,102 | €278,688 | -€4,414 | -1.6% |
| Fixed assets | 21/28 | €71,715 | €87,634 | +€15,919 | +22.2% |
| Tangible fixed assets | 22/27 | €69,965 | €85,884 | +€15,919 | +22.8% |
| Land and buildings | 22 | €53,523 | €45,444 | -€8,079 | -15.1% |
| Plant, machinery and equipment | 23 | €12,942 | €40,440 | +€27,498 | +212% |
| Furniture and vehicles | 24 | €3,500 | €0 | -€3,500 | -100% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €211,387 | €191,054 | -€20,333 | -9.6% |
| Amounts receivable after more than one year | 29 | €90,000 | €65,000 | -€25,000 | -27.8% |
| Other amounts receivable | 291 | €90,000 | €65,000 | -€25,000 | -27.8% |
| Stocks and contracts in progress | 3 | €12,758 | €15,310 | +€2,552 | +20.0% |
| Stocks | 30/36 | €12,758 | €15,310 | +€2,552 | +20.0% |
| Amounts receivable within one year | 40/41 | €82,227 | €10,528 | -€71,699 | -87.2% |
| Trade receivables | 40 | €79,136 | €9,730 | -€69,405 | -87.7% |
| Other amounts receivable | 41 | €3,091 | €798 | -€2,294 | -74.2% |
| Cash at bank and in hand | 54/58 | €18,333 | €92,013 | +€73,680 | +402% |
| Deferred charges and accrued income | 490/1 | €8,069 | €8,204 | +€134 | +1.7% |
| Total equity and liabilities | 10/49 | €283,102 | €278,688 | -€4,414 | -1.6% |
| Equity | 10/15 | €91,935 | €102,693 | +€10,758 | +11.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €73,343 | €84,101 | +€10,758 | +14.7% |
| Tax-exempt reserves | 132 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €62,342 | €73,100 | +€10,758 | +17.3% |
| Amounts payable | 17/49 | €191,167 | €175,996 | -€15,172 | -7.9% |
| Amounts payable after more than one year | 17 | €105,000 | €112,403 | +€7,403 | +7.1% |
| Financial debts | 170/4 | €105,000 | €112,403 | +€7,403 | +7.1% |
| Amounts payable within one year | 42/48 | €83,508 | €63,288 | -€20,220 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,016 | +€4,016 | |
| Trade debts | 44 | €77,049 | €39,037 | -€38,012 | -49.3% |
| Suppliers | 440/4 | €77,049 | €39,037 | -€38,012 | -49.3% |
| Taxes, remuneration and social security | 45 | - | €12,404 | +€12,404 | |
| Taxes | 450/3 | - | €11,354 | +€11,354 | |
| Remuneration and social security | 454/9 | - | €1,050 | +€1,050 | |
| Other amounts payable | 47/48 | €6,459 | €7,831 | +€1,372 | +21.2% |
| Accrued charges and deferred income | 492/3 | €2,660 | €305 | -€2,354 | -88.5% |
| Remuneration, social security and pensions | 62 | €9,139 | €12,740 | +€3,600 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,446 | €15,188 | -€2,259 | -12.9% |
| Other operating charges | 640/8 | €3,614 | €5,229 | +€1,615 | +44.7% |
| Gross operating margin | 9900 | €41,540 | €56,632 | +€15,092 | +36.3% |
| Operating profit (loss) | 9901 | €11,340 | €23,476 | +€12,136 | +107% |
| Financial income | 75/76B | €1,064 | €2,987 | +€1,924 | +181% |
| Recurring financial income | 75 | €1,064 | €2,987 | +€1,924 | +181% |
| Financial charges | 65/66B | €7,561 | €7,952 | +€391 | +5.2% |
| Recurring financial charges | 65 | €7,561 | €7,952 | +€391 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €4,843 | €18,512 | +€13,668 | +282% |
| Income taxes | 67/77 | €2,874 | €4,422 | +€1,548 | +53.9% |
| Profit (loss) for the period | 9904 | €1,970 | €14,090 | +€12,120 | +615% |
| Profit (loss) for the period to be appropriated | 9905 | €1,970 | €14,090 | +€12,120 | +615% |
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 25 October 2026 via checked.be.