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DUCO: 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.

What changed

DUCO

BE 0459.151.676
NACE 86.931, Psychology services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€4,599
2023 · -€1,348-€3,252
Equity
-€33,418
2023 · -€28,819-€4,599
Cash
€692
2023 · €380+€312
Balance sheet total
€8,533
2023 · €3,922+€4,611

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€4,300

    up €4,300 (+136.9%), from €3,142 to €7,441

    of which Plant, machinery and equipment: +€5,600

  • Cash +€312

    up €312 (+82.1%), from €380 to €692

    mainly Debts after one year (+€8,619) and Depreciation (+€1,411)

Equity and liabilities
  • Debts after one year +€8,619

    up €8,619 (+31.6%), from €27,243 to €35,862

  • Profit (loss) carried forward -€4,599

    down €4,599 (-9.7%), from -€47,419 to -€52,018

  • Trade debts +€514

    up €514 (+19.0%), from €2,698 to €3,212

Income statement
  • Gross operating margin -€3,843

    down €3,843, from €1,975 to -€1,868

  • Taxes -€790

    down €790 (-91.0%), from €868 to €78

  • Depreciation +€111

    up €111 (+8.5%), from €1,300 to €1,411

  • Financial charges +€63

    up €63 (+38.7%), from €163 to €227

  • Other operating charges +€25

    up €25 (+2.5%), from €991 to €1,016

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€1,348
Gross operating margin -€3,843
Depreciation -€111
Other operating charges -€25
Financial charges -€63
Taxes +€790
Result 2024 -€4,599

Cash bridge derived

cash 2023 to 2024

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.

From operations -€2,597
Investment -€5,711
Financing +€8,619
Cash 2023 €380
Net result for the year -€4,599
Depreciation +€1,411
Trade debts +€514
Tax, wage and social debts +€78
Investment in fixed assets (net) -€5,711
Debts after one year +€8,619
Cash 2024 €692
Every line side by side 30 lines
Line Code 2023 2024 Change %
Total assets 20/58 €3,922 €8,533 +€4,611 +117.6%
Fixed assets 21/28 €3,542 €7,841 +€4,300 +121.4%
Tangible fixed assets 22/27 €3,142 €7,441 +€4,300 +136.9%
Plant, machinery and equipment 23 - €5,600 +€5,600
Furniture and vehicles 24 €3,142 €1,842 -€1,300 -41.4%
Financial fixed assets 28 €400 €400 = 0.0%
Current assets 29/58 €380 €692 +€312 +82.1%
Cash at bank and in hand 54/58 €380 €692 +€312 +82.1%
Total equity and liabilities 10/49 €3,922 €8,533 +€4,611 +117.6%
Equity 10/15 -€28,819 -€33,418 -€4,599 -16.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€47,419 -€52,018 -€4,599 -9.7%
Amounts payable 17/49 €32,741 €41,951 +€9,211 +28.1%
Amounts payable after more than one year 17 €27,243 €35,862 +€8,619 +31.6%
Other amounts payable 178/9 €27,243 €35,862 +€8,619 +31.6%
Amounts payable within one year 42/48 €5,498 €6,089 +€591 +10.8%
Trade debts 44 €2,698 €3,212 +€514 +19.0%
Suppliers 440/4 €2,698 €3,212 +€514 +19.0%
Taxes, remuneration and social security 45 €2,800 €2,878 +€78 +2.8%
Taxes 450/3 €2,800 €2,878 +€78 +2.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,300 €1,411 +€111 +8.5%
Other operating charges 640/8 €991 €1,016 +€25 +2.5%
Gross operating margin 9900 €1,975 -€1,868 -€3,843
Operating profit (loss) 9901 -€316 -€4,295 -€3,979 -1257.4%
Financial charges 65/66B €163 €227 +€63 +38.7%
Recurring financial charges 65 €163 €227 +€63 +38.7%
Profit (loss) for the period before taxes 9903 -€480 -€4,522 -€4,042 -842.6%
Income taxes 67/77 €868 €78 -€790 -91.0%
Profit (loss) for the period 9904 -€1,348 -€4,599 -€3,252 -241.3%
Profit (loss) for the period to be appropriated 9905 -€1,348 -€4,599 -€3,252 -241.3%

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 30 September 2026 via checked.be.