DUCAMP: 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.
DUCAMP
Largest movements
- Receivables within one year -€62,437
down €62,437 (-94.9%), from €65,824 to €3,387
of which Trade receivables: -€62,437
- Tangible fixed assets -€27,872
down €27,872 (-4.4%), from €628,270 to €600,398
of which Land and buildings: -€20,885
- Cash +€13,098
up €13,098 (+10,020%), from €131 to €13,228
mainly Receivables within one year (+€62,437) and Depreciation (+€30,041)
- Debts after one year -€40,292
down €40,292 (-11.5%), from €349,220 to €308,928
- Other debts -€20,450
down €20,450 (-99.4%), from €20,567 to €116
- Tax, wage and social debts -€19,721
down €19,721 (-73.0%), from €27,007 to €7,286
of which Taxes: -€19,721
- Reserves +€10,517
up €10,517 (+8.6%), from €121,907 to €132,424
- Short-term financial debts -€8,888
down €8,888 (-100%), from €8,888 to €0
- Gross operating margin -€23,192
down €23,192 (-23.5%), from €98,740 to €75,548
- Other operating charges -€14,386
down €14,386 (-85.4%), from €16,848 to €2,461
- Taxes -€5,755
down €5,755 (-40.4%), from €14,251 to €8,496
- Financial charges -€2,800
down €2,800 (-18.3%), from €15,332 to €12,532
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 | €700,913 | €622,042 | -€78,870 | -11.3% |
| Fixed assets | 21/28 | €629,270 | €601,398 | -€27,872 | -4.4% |
| Tangible fixed assets | 22/27 | €628,270 | €600,398 | -€27,872 | -4.4% |
| Land and buildings | 22 | €596,682 | €575,797 | -€20,885 | -3.5% |
| Plant, machinery and equipment | 23 | €2,801 | €4,322 | +€1,522 | +54.3% |
| Furniture and vehicles | 24 | €18,313 | €11,518 | -€6,794 | -37.1% |
| Other tangible fixed assets | 26 | €10,474 | €8,760 | -€1,714 | -16.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €71,643 | €20,645 | -€50,998 | -71.2% |
| Amounts receivable after more than one year | 29 | €3,500 | €3,500 | = | 0.0% |
| Other amounts receivable | 291 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,824 | €3,387 | -€62,437 | -94.9% |
| Trade receivables | 40 | €65,329 | €2,893 | -€62,437 | -95.6% |
| Other amounts receivable | 41 | €494 | €494 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €131 | €13,228 | +€13,098 | +10,020% |
| Deferred charges and accrued income | 490/1 | €2,189 | €530 | -€1,659 | -75.8% |
| Total equity and liabilities | 10/49 | €700,913 | €622,042 | -€78,870 | -11.3% |
| Equity | 10/15 | €253,165 | €263,682 | +€10,517 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,907 | €132,424 | +€10,517 | +8.6% |
| Distributable reserves | 133 | €121,907 | €132,424 | +€10,517 | +8.6% |
| Profit (loss) carried forward | 14 | €112,658 | €112,658 | = | 0.0% |
| Amounts payable | 17/49 | €447,748 | €358,361 | -€89,388 | -20.0% |
| Amounts payable after more than one year | 17 | €349,220 | €308,928 | -€40,292 | -11.5% |
| Financial debts | 170/4 | €349,220 | €308,928 | -€40,292 | -11.5% |
| Amounts payable within one year | 42/48 | €97,317 | €48,183 | -€49,133 | -50.5% |
| Current portion of amounts payable after more than one year | 42 | €39,118 | €40,292 | +€1,175 | +3.0% |
| Financial debts | 43 | €8,888 | €0 | -€8,888 | -100% |
| Credit institutions | 430/8 | €8,888 | €0 | -€8,888 | -100% |
| Trade debts | 44 | €1,737 | €488 | -€1,249 | -71.9% |
| Suppliers | 440/4 | €1,737 | €488 | -€1,249 | -71.9% |
| Taxes, remuneration and social security | 45 | €27,007 | €7,286 | -€19,721 | -73.0% |
| Taxes | 450/3 | €27,007 | €7,286 | -€19,721 | -73.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,567 | €116 | -€20,450 | -99.4% |
| Accrued charges and deferred income | 492/3 | €1,212 | €1,250 | +€38 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,052 | €30,041 | -€11 | 0.0% |
| Other operating charges | 640/8 | €16,848 | €2,461 | -€14,386 | -85.4% |
| Gross operating margin | 9900 | €98,740 | €75,548 | -€23,192 | -23.5% |
| Operating profit (loss) | 9901 | €51,841 | €43,045 | -€8,795 | -17.0% |
| Financial charges | 65/66B | €15,332 | €12,532 | -€2,800 | -18.3% |
| Recurring financial charges | 65 | €15,332 | €12,532 | -€2,800 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €36,508 | €30,513 | -€5,996 | -16.4% |
| Income taxes | 67/77 | €14,251 | €8,496 | -€5,755 | -40.4% |
| Profit (loss) for the period | 9904 | €22,258 | €22,017 | -€241 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,258 | €22,017 | -€241 | -1.1% |
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 29 October 2026 via checked.be.