DUFAYS CONSULTING: 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.
DUFAYS CONSULTING
Largest movements
- Receivables within one year -€6,889
down €6,889 (-35.3%), from €19,538 to €12,649
of which Other amounts receivable: -€19,538
- Cash +€4,976
up €4,976 (+153%), from €3,259 to €8,235
mainly Other debts (+€49,643) and Depreciation (+€23,528)
- Tangible fixed assets -€2,204
down €2,204 (-1.6%), from €141,665 to €139,461
of which Assets under construction and advance payments: -€1,501
- Profit (loss) carried forward -€50,181
down €50,181 (-16.2%), from -€310,521 to -€360,703
- Other debts +€49,643
up €49,643 (+22.7%), from €218,637 to €268,280
- Advances received -€13,937
no longer reported in 2025 (was €13,937)
- Trade debts +€8,501
up €8,501, from €0 to €8,501
- Purchases and services +€138,260
up €138,260, from €0 to €138,260
- Turnover +€112,611
new in 2025: €112,611
- Depreciation +€2,028
up €2,028 (+9.4%), from €21,500 to €23,528
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 | €198,457 | €192,433 | -€6,024 | -3.0% |
| Fixed assets | 21/28 | €148,802 | €145,598 | -€3,204 | -2.2% |
| Intangible fixed assets | 21 | €7,137 | €6,137 | -€1,000 | -14.0% |
| Tangible fixed assets | 22/27 | €141,665 | €139,461 | -€2,204 | -1.6% |
| Land and buildings | 22 | €127,630 | €127,094 | -€536 | -0.4% |
| Plant, machinery and equipment | 23 | €347 | €347 | = | 0.0% |
| Furniture and vehicles | 24 | €309 | €141 | -€168 | -54.2% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €13,379 | €11,878 | -€1,501 | -11.2% |
| Current assets | 29/58 | €49,655 | €46,835 | -€2,820 | -5.7% |
| Stocks and contracts in progress | 3 | €25,313 | €25,951 | +€638 | +2.5% |
| Stocks | 30/36 | €25,313 | €25,951 | +€638 | +2.5% |
| Amounts receivable within one year | 40/41 | €19,538 | €12,649 | -€6,889 | -35.3% |
| Trade receivables | 40 | €0 | €12,649 | +€12,649 | |
| Other amounts receivable | 41 | €19,538 | €0 | -€19,538 | -100% |
| Cash at bank and in hand | 54/58 | €3,259 | €8,235 | +€4,976 | +153% |
| Deferred charges and accrued income | 490/1 | €1,544 | €0 | -€1,544 | -100% |
| Total equity and liabilities | 10/49 | €198,457 | €192,433 | -€6,024 | -3.0% |
| Equity | 10/15 | -€192,869 | -€243,051 | -€50,181 | -26.0% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €61,876 | €61,876 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,578 | €5,578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,578 | €5,578 | = | 0.0% |
| Distributable reserves | 133 | €56,298 | €56,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€310,521 | -€360,703 | -€50,181 | -16.2% |
| Amounts payable | 17/49 | €391,326 | €435,483 | +€44,157 | +11.3% |
| Amounts payable after more than one year | 17 | €155,337 | €155,337 | = | 0.0% |
| Other amounts payable | 178/9 | €155,337 | €155,337 | = | 0.0% |
| Amounts payable within one year | 42/48 | €235,989 | €280,146 | +€44,157 | +18.7% |
| Trade debts | 44 | €0 | €8,501 | +€8,501 | |
| Suppliers | 440/4 | - | €8,501 | +€8,501 | |
| Advances received on contracts in progress | 46 | €13,937 | - | -€13,937 | |
| Taxes, remuneration and social security | 45 | €3,415 | €3,366 | -€50 | -1.5% |
| Taxes | 450/3 | €2,924 | €941 | -€1,984 | -67.8% |
| Remuneration and social security | 454/9 | €491 | €2,425 | +€1,934 | +394% |
| Other amounts payable | 47/48 | €218,637 | €268,280 | +€49,643 | +22.7% |
| Turnover | 70 | - | €112,611 | +€112,611 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €138,260 | +€138,260 | |
| Remuneration, social security and pensions | 62 | €853 | €813 | -€40 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,500 | €23,528 | +€2,028 | +9.4% |
| Other operating charges | 640/8 | - | €327 | +€327 | |
| Gross operating margin | 9900 | -€24,707 | -€23,839 | +€868 | +3.5% |
| Operating profit (loss) | 9901 | -€47,060 | -€48,506 | -€1,446 | -3.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €646 | €1,675 | +€1,029 | +159% |
| Recurring financial charges | 65 | €646 | €1,675 | +€1,029 | +159% |
| Profit (loss) for the period before taxes | 9903 | -€47,707 | -€50,181 | -€2,475 | -5.2% |
| Profit (loss) for the period | 9904 | -€47,707 | -€50,181 | -€2,475 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,707 | -€50,181 | -€2,475 | -5.2% |
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 28 October 2026 via checked.be.