DUCLA Tuinen: 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.
DUCLA Tuinen
Largest movements
- Tangible fixed assets +€79,155
up €79,155 (+768%), from €10,307 to €89,462
of which Furniture and vehicles: +€79,339
- Cash +€16,727
up €16,727 (+62.0%), from €26,978 to €43,705
mainly Short-term financial debts (+€46,729) and Other debts (+€41,701)
- Stocks and contracts +€12,841
up €12,841 (+26.7%), from €48,132 to €60,973
of which Contracts in progress: +€22,675
- Receivables within one year -€12,410
down €12,410 (-48.1%), from €25,813 to €13,403
of which Trade receivables: -€12,443
- Short-term financial debts +€46,729
new in 2025: €46,729
- Other debts +€41,701
new in 2025: €41,701
- Reserves +€6,709
up €6,709 (+10.4%), from €64,523 to €71,232
- Trade debts +€5,358
up €5,358 (+23.8%), from €22,517 to €27,876
- Tax, wage and social debts -€4,184
down €4,184 (-99.9%), from €4,188 to €5
- Turnover -€63,109
down €63,109 (-20.6%), from €306,160 to €243,051
- Purchases and services -€30,756
down €30,756 (-12.0%), from €256,931 to €226,175
- Depreciation +€17,111
up €17,111 (+926%), from €1,848 to €18,959
- Gross operating margin -€9,678
down €9,678 (-19.7%), from €49,229 to €39,551
- Taxes +€3,546
up €3,546 (+54.9%), from €6,454 to €10,000
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 | €111,229 | €207,542 | +€96,313 | +86.6% |
| Fixed assets | 21/28 | €10,307 | €89,462 | +€79,155 | +768% |
| Tangible fixed assets | 22/27 | €10,307 | €89,462 | +€79,155 | +768% |
| Land and buildings | 22 | €600 | €468 | -€133 | -22.1% |
| Plant, machinery and equipment | 23 | €8,274 | €8,223 | -€52 | -0.6% |
| Furniture and vehicles | 24 | €1,432 | €80,771 | +€79,339 | +5,541% |
| Current assets | 29/58 | €100,922 | €118,080 | +€17,158 | +17.0% |
| Stocks and contracts in progress | 3 | €48,132 | €60,973 | +€12,841 | +26.7% |
| Stocks | 30/36 | €48,132 | €38,299 | -€9,833 | -20.4% |
| Contracts in progress | 37 | - | €22,675 | +€22,675 | |
| Amounts receivable within one year | 40/41 | €25,813 | €13,403 | -€12,410 | -48.1% |
| Trade receivables | 40 | €24,692 | €12,248 | -€12,443 | -50.4% |
| Other amounts receivable | 41 | €1,121 | €1,154 | +€33 | +3.0% |
| Cash at bank and in hand | 54/58 | €26,978 | €43,705 | +€16,727 | +62.0% |
| Total equity and liabilities | 10/49 | €111,229 | €207,542 | +€96,313 | +86.6% |
| Equity | 10/15 | €84,523 | €91,232 | +€6,709 | +7.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,523 | €71,232 | +€6,709 | +10.4% |
| Distributable reserves | 133 | €64,523 | €71,232 | +€6,709 | +10.4% |
| Amounts payable | 17/49 | €26,706 | €116,310 | +€89,604 | +336% |
| Amounts payable within one year | 42/48 | €26,706 | €116,310 | +€89,604 | +336% |
| Financial debts | 43 | - | €46,729 | +€46,729 | |
| Credit institutions | 430/8 | - | €46,729 | +€46,729 | |
| Trade debts | 44 | €22,517 | €27,876 | +€5,358 | +23.8% |
| Suppliers | 440/4 | €22,517 | €27,876 | +€5,358 | +23.8% |
| Taxes, remuneration and social security | 45 | €4,188 | €5 | -€4,184 | -99.9% |
| Taxes | 450/3 | €4,188 | €5 | -€4,184 | -99.9% |
| Other amounts payable | 47/48 | - | €41,701 | +€41,701 | |
| Turnover | 70 | €306,160 | €243,051 | -€63,109 | -20.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €256,931 | €226,175 | -€30,756 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,848 | €18,959 | +€17,111 | +926% |
| Other operating charges | 640/8 | €1,550 | €4,175 | +€2,625 | +169% |
| Gross operating margin | 9900 | €49,229 | €39,551 | -€9,678 | -19.7% |
| Operating profit (loss) | 9901 | €45,831 | €16,417 | -€29,414 | -64.2% |
| Financial income | 75/76B | €275 | €179 | -€97 | -35.2% |
| Recurring financial income | 75 | €275 | €179 | -€97 | -35.2% |
| Non-recurring financial income | 76B | €275 | €179 | -€97 | -35.2% |
| Financial charges | 65/66B | €1,077 | -€113 | -€1,190 | |
| Recurring financial charges | 65 | €1,077 | -€113 | -€1,190 | |
| Profit (loss) for the period before taxes | 9903 | €45,030 | €16,709 | -€28,321 | -62.9% |
| Income taxes | 67/77 | €6,454 | €10,000 | +€3,546 | +54.9% |
| Profit (loss) for the period | 9904 | €38,576 | €6,709 | -€31,867 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,576 | €6,709 | -€31,867 | -82.6% |
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 19 October 2026 via checked.be.