DOUETTE Luc: 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.
DOUETTE Luc
Largest movements
- Tangible fixed assets -€29,080
down €29,080 (-9.0%), from €324,285 to €295,205
of which Land and buildings: -€17,118
- Cash +€16,369
up €16,369 (+10.7%), from €152,430 to €168,799
mainly Depreciation (+€32,237) and Receivables within one year (+€7,137)
- Receivables within one year -€7,137
down €7,137 (-61.9%), from €11,531 to €4,394
of which Trade receivables: -€3,951
- Profit (loss) carried forward -€18,930
down €18,930 (-4.2%), from €446,846 to €427,916
- Other operating charges -€37,873
down €37,873 (-82.3%), from €46,041 to €8,168
- Write-downs +€33,066
no longer reported in 2025 (was -€33,066)
- Gross operating margin +€8,350
up €8,350 (+56.1%), from €14,880 to €23,230
- Staff costs +€705
up €705 (+174%), from €405 to €1,110
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 | €493,182 | €472,359 | -€20,824 | -4.2% |
| Fixed assets | 21/28 | €324,285 | €295,205 | -€29,080 | -9.0% |
| Tangible fixed assets | 22/27 | €324,285 | €295,205 | -€29,080 | -9.0% |
| Land and buildings | 22 | €287,445 | €270,328 | -€17,118 | -6.0% |
| Plant, machinery and equipment | 23 | €2,679 | €1,316 | -€1,362 | -50.9% |
| Furniture and vehicles | 24 | €34,161 | €23,561 | -€10,600 | -31.0% |
| Current assets | 29/58 | €168,897 | €177,154 | +€8,257 | +4.9% |
| Stocks and contracts in progress | 3 | €1,800 | €1,800 | = | 0.0% |
| Stocks | 30/36 | €1,800 | €1,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,531 | €4,394 | -€7,137 | -61.9% |
| Trade receivables | 40 | €5,403 | €1,452 | -€3,951 | -73.1% |
| Other amounts receivable | 41 | €6,128 | €2,942 | -€3,186 | -52.0% |
| Cash at bank and in hand | 54/58 | €152,430 | €168,799 | +€16,369 | +10.7% |
| Deferred charges and accrued income | 490/1 | €3,137 | €2,161 | -€976 | -31.1% |
| Total equity and liabilities | 10/49 | €493,182 | €472,359 | -€20,824 | -4.2% |
| Equity | 10/15 | €486,056 | €467,126 | -€18,930 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €446,846 | €427,916 | -€18,930 | -4.2% |
| Amounts payable | 17/49 | €7,126 | €5,233 | -€1,894 | -26.6% |
| Amounts payable within one year | 42/48 | €2,818 | €797 | -€2,021 | -71.7% |
| Trade debts | 44 | €317 | €506 | +€189 | +59.6% |
| Suppliers | 440/4 | €317 | €506 | +€189 | +59.6% |
| Taxes, remuneration and social security | 45 | €1,157 | €291 | -€867 | -74.9% |
| Taxes | 450/3 | €334 | €291 | -€43 | -12.9% |
| Remuneration and social security | 454/9 | €824 | - | -€824 | |
| Other amounts payable | 47/48 | €1,343 | - | -€1,343 | |
| Accrued charges and deferred income | 492/3 | €4,309 | €4,436 | +€127 | +2.9% |
| Non-recurring operating income | 76A | €3,500 | €1,300 | -€2,200 | -62.9% |
| Remuneration, social security and pensions | 62 | €405 | €1,110 | +€705 | +174% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,130 | €32,237 | +€107 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€33,066 | - | +€33,066 | |
| Other operating charges | 640/8 | €46,041 | €8,168 | -€37,873 | -82.3% |
| Gross operating margin | 9900 | €14,880 | €23,230 | +€8,350 | +56.1% |
| Operating profit (loss) | 9901 | -€30,630 | -€18,284 | +€12,346 | +40.3% |
| Financial income | 75/76B | €189 | €14 | -€176 | -92.8% |
| Recurring financial income | 75 | €189 | €14 | -€176 | -92.8% |
| Financial charges | 65/66B | €357 | €366 | +€9 | +2.4% |
| Recurring financial charges | 65 | €357 | €366 | +€9 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,798 | -€18,637 | +€12,161 | +39.5% |
| Income taxes | 67/77 | €335 | €294 | -€42 | -12.4% |
| Profit (loss) for the period | 9904 | -€31,133 | -€18,930 | +€12,203 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,133 | -€18,930 | +€12,203 | +39.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.