DUCISSA ACCOUNTANTS: what changed
DUCISSA ACCOUNTANTS
Largest movements
- Cash +€35,386
up €35,386 (+103%), from €34,220 to €69,606
mainly Net result for the year (+€78,070) and Depreciation (+€12,273)
- Tangible fixed assets -€9,238
down €9,238 (-27.5%), from €33,636 to €24,398
of which Furniture and vehicles: -€10,527
- Receivables within one year -€7,119
down €7,119 (-26.8%), from €26,595 to €19,477
- Profit (loss) carried forward +€29,841
up €29,841 (+83.4%), from €35,764 to €65,606
- Debts after one year -€9,942
down €9,942 (-53.9%), from €18,432 to €8,490
- Tax, wage and social debts -€5,908
down €5,908 (-19.5%), from €30,235 to €24,328
- Other debts +€4,570
up €4,570 (+172%), from €2,664 to €7,234
- Gross operating margin +€61,265
up €61,265 (+128%), from €47,757 to €109,023
- Taxes +€8,961
up €8,961 (+89.9%), from €9,964 to €18,925
- Financial income +€1,250
up €1,250 (+571%), from €219 to €1,469
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,160 | €116,022 | +€18,862 | +19.4% |
| Formation expenses | 20 | €314 | €132 | -€183 | -58.1% |
| Fixed assets | 21/28 | €33,636 | €24,398 | -€9,238 | -27.5% |
| Tangible fixed assets | 22/27 | €33,636 | €24,398 | -€9,238 | -27.5% |
| Furniture and vehicles | 24 | €31,308 | €20,781 | -€10,527 | -33.6% |
| Other tangible fixed assets | 26 | €2,328 | €3,617 | +€1,289 | +55.4% |
| Current assets | 29/58 | €63,210 | €91,492 | +€28,283 | +44.7% |
| Amounts receivable within one year | 40/41 | €26,595 | €19,477 | -€7,119 | -26.8% |
| Trade receivables | 40 | €26,595 | €19,477 | -€7,119 | -26.8% |
| Cash at bank and in hand | 54/58 | €34,220 | €69,606 | +€35,386 | +103% |
| Deferred charges and accrued income | 490/1 | €2,394 | €2,410 | +€16 | +0.7% |
| Total equity and liabilities | 10/49 | €97,160 | €116,022 | +€18,862 | +19.4% |
| Equity | 10/15 | €35,765 | €65,607 | +€29,841 | +83.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,764 | €65,606 | +€29,841 | +83.4% |
| Amounts payable | 17/49 | €61,395 | €50,416 | -€10,979 | -17.9% |
| Amounts payable after more than one year | 17 | €18,432 | €8,490 | -€9,942 | -53.9% |
| Financial debts | 170/4 | €18,432 | €8,490 | -€9,942 | -53.9% |
| Amounts payable within one year | 42/48 | €42,963 | €41,918 | -€1,045 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €9,638 | €9,922 | +€283 | +2.9% |
| Trade debts | 44 | €424 | €434 | +€10 | +2.3% |
| Suppliers | 440/4 | €424 | €434 | +€10 | +2.3% |
| Taxes, remuneration and social security | 45 | €30,235 | €24,328 | -€5,908 | -19.5% |
| Taxes | 450/3 | €30,235 | €24,328 | -€5,908 | -19.5% |
| Other amounts payable | 47/48 | €2,664 | €7,234 | +€4,570 | +172% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,777 | €12,273 | +€496 | +4.2% |
| Other operating charges | 640/8 | €657 | €463 | -€194 | -29.5% |
| Gross operating margin | 9900 | €47,757 | €109,023 | +€61,265 | +128% |
| Operating profit (loss) | 9901 | €35,324 | €96,287 | +€60,963 | +173% |
| Financial income | 75/76B | €219 | €1,469 | +€1,250 | +571% |
| Recurring financial income | 75 | €219 | €1,469 | +€1,250 | +571% |
| Financial charges | 65/66B | €1,111 | €761 | -€350 | -31.5% |
| Recurring financial charges | 65 | €1,111 | €761 | -€350 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €34,432 | €96,995 | +€62,563 | +182% |
| Income taxes | 67/77 | €9,964 | €18,925 | +€8,961 | +89.9% |
| Profit (loss) for the period | 9904 | €24,468 | €78,070 | +€53,602 | +219% |
| Profit (loss) for the period to be appropriated | 9905 | €24,468 | €78,070 | +€53,602 | +219% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.