DUCLOS.be: what changed
Two fiscal 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.
DUCLOS.be
Largest movements
- Deferred charges and accrued income +€49,385
new in 2024: €49,385
- Receivables within one year -€23,527
down €23,527 (-83.4%), from €28,213 to €4,687
of which Other amounts receivable: -€14,214
- Profit (loss) carried forward +€32,200
up €32,200 (+71.3%), from -€45,185 to -€12,985
- Other debts -€29,071
down €29,071 (-80.0%), from €36,355 to €7,283
- Current portion of long-term debt -€21,433
down €21,433 (-73.2%), from €29,283 to €7,850
- Short-term financial debts +€18,914
new in 2024: €18,914
- Trade debts +€18,143
up €18,143 (+27.2%), from €66,657 to €84,800
- Turnover -€221,674
no longer reported in 2024 (was €221,674)
- Purchases and services -€140,052
no longer reported in 2024 (was €140,052)
- Staff costs -€60,003
down €60,003 (-96.6%), from €62,126 to €2,123
- Gross operating margin -€44,492
down €44,492 (-49.0%), from €90,880 to €46,388
- Depreciation -€17,254
no longer reported in 2024 (was €17,254)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,360 | €392,959 | +€27,599 | +7.6% |
| Fixed assets | 21/28 | €246,604 | €248,982 | +€2,377 | +1.0% |
| Tangible fixed assets | 22/27 | €245,299 | €247,527 | +€2,227 | +0.9% |
| Plant, machinery and equipment | 23 | €245,299 | €245,645 | +€346 | +0.1% |
| Other tangible fixed assets | 26 | - | €1,881 | +€1,881 | |
| Financial fixed assets | 28 | €1,305 | €1,455 | +€150 | +11.5% |
| Current assets | 29/58 | €118,756 | €143,978 | +€25,222 | +21.2% |
| Stocks and contracts in progress | 3 | €89,874 | €89,874 | = | 0.0% |
| Stocks | 30/36 | €89,874 | €89,874 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,213 | €4,687 | -€23,527 | -83.4% |
| Trade receivables | 40 | €9,316 | €4 | -€9,313 | -100.0% |
| Other amounts receivable | 41 | €18,897 | €4,683 | -€14,214 | -75.2% |
| Cash at bank and in hand | 54/58 | €669 | €32 | -€636 | -95.2% |
| Deferred charges and accrued income | 490/1 | - | €49,385 | +€49,385 | |
| Total equity and liabilities | 10/49 | €365,360 | €392,959 | +€27,599 | +7.6% |
| Equity | 10/15 | -€26,585 | €5,615 | +€32,200 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,185 | -€12,985 | +€32,200 | +71.3% |
| Amounts payable | 17/49 | €391,945 | €387,344 | -€4,601 | -1.2% |
| Amounts payable after more than one year | 17 | €232,365 | €232,365 | = | 0.0% |
| Financial debts | 170/4 | €232,365 | €232,365 | = | 0.0% |
| Amounts payable within one year | 42/48 | €159,580 | €154,979 | -€4,601 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €29,283 | €7,850 | -€21,433 | -73.2% |
| Financial debts | 43 | - | €18,914 | +€18,914 | |
| Other loans | 439 | - | €18,914 | +€18,914 | |
| Trade debts | 44 | €66,657 | €84,800 | +€18,143 | +27.2% |
| Suppliers | 440/4 | €66,657 | €84,800 | +€18,143 | +27.2% |
| Taxes, remuneration and social security | 45 | €27,286 | €36,132 | +€8,847 | +32.4% |
| Taxes | 450/3 | €22,709 | €36,132 | +€13,424 | +59.1% |
| Remuneration and social security | 454/9 | €4,577 | - | -€4,577 | |
| Other amounts payable | 47/48 | €36,355 | €7,283 | -€29,071 | -80.0% |
| Turnover | 70 | €221,674 | - | -€221,674 | |
| Goods, raw materials, services and sundry goods | 60/61 | €140,052 | - | -€140,052 | |
| Remuneration, social security and pensions | 62 | €62,126 | €2,123 | -€60,003 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,254 | - | -€17,254 | |
| Other operating charges | 640/8 | €348 | €3,169 | +€2,821 | +811.9% |
| Non-recurring operating charges | 66A | €2,680 | €4,528 | +€1,848 | +68.9% |
| Gross operating margin | 9900 | €90,880 | €46,388 | -€44,492 | -49.0% |
| Operating profit (loss) | 9901 | €8,473 | €36,568 | +€28,096 | +331.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,173 | €2,016 | -€2,156 | -51.7% |
| Recurring financial charges | 65 | €4,173 | €2,016 | -€2,156 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €4,300 | €34,552 | +€30,252 | +703.6% |
| Income taxes | 67/77 | - | €2,352 | +€2,352 | |
| Profit (loss) for the period | 9904 | €4,300 | €32,200 | +€27,900 | +648.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,300 | €32,200 | +€27,900 | +648.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.