DUCA 3: 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.
DUCA 3
Largest movements
- Receivables within one year +€57,831
up €57,831 (+22.6%), from €255,793 to €313,624
of which Trade receivables: +€57,290
- Deferred charges and accrued income +€4,724
up €4,724 (+1710.8%), from €276 to €5,000
- Other debts +€57,699
up €57,699 (+26.7%), from €216,116 to €273,815
- Trade debts +€7,032
up €7,032 (+85.2%), from €8,250 to €15,282
- Staff costs +€7,322
up €7,322 (+12.6%), from €58,239 to €65,561
- Taxes -€4,990
new in 2025: -€4,990
- Gross operating margin +€1,380
up €1,380 (+2.4%), from €58,025 to €59,405
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.
Cash bridge derived
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 | €258,119 | €320,640 | +€62,521 | +24.2% |
| Current assets | 29/58 | €258,119 | €320,640 | +€62,521 | +24.2% |
| Stocks and contracts in progress | 3 | €1,877 | €1,877 | = | 0.0% |
| Stocks | 30/36 | €1,877 | €1,877 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €255,793 | €313,624 | +€57,831 | +22.6% |
| Trade receivables | 40 | €221,150 | €278,440 | +€57,290 | +25.9% |
| Other amounts receivable | 41 | €34,643 | €35,184 | +€541 | +1.6% |
| Cash at bank and in hand | 54/58 | €173 | €139 | -€34 | -19.6% |
| Deferred charges and accrued income | 490/1 | €276 | €5,000 | +€4,724 | +1710.8% |
| Total equity and liabilities | 10/49 | €258,119 | €320,640 | +€62,521 | +24.2% |
| Equity | 10/15 | €33,753 | €31,543 | -€2,210 | -6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,553 | €25,343 | -€2,210 | -8.0% |
| Amounts payable | 17/49 | €224,366 | €289,097 | +€64,731 | +28.9% |
| Amounts payable within one year | 42/48 | €224,366 | €289,097 | +€64,731 | +28.9% |
| Trade debts | 44 | €8,250 | €15,282 | +€7,032 | +85.2% |
| Suppliers | 440/4 | €8,250 | €15,282 | +€7,032 | +85.2% |
| Other amounts payable | 47/48 | €216,116 | €273,815 | +€57,699 | +26.7% |
| Remuneration, social security and pensions | 62 | €58,239 | €65,561 | +€7,322 | +12.6% |
| Other operating charges | 640/8 | - | €209 | +€209 | |
| Gross operating margin | 9900 | €58,025 | €59,405 | +€1,380 | +2.4% |
| Operating profit (loss) | 9901 | -€214 | -€6,364 | -€6,151 | -2877.2% |
| Financial charges | 65/66B | €810 | €836 | +€26 | +3.2% |
| Recurring financial charges | 65 | €810 | €836 | +€26 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,024 | -€7,200 | -€6,176 | -603.4% |
| Income taxes | 67/77 | - | -€4,990 | -€4,990 | |
| Profit (loss) for the period | 9904 | -€1,024 | -€2,210 | -€1,186 | -115.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,024 | -€2,210 | -€1,186 | -115.9% |
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 12 October 2026 via checked.be.