DUFAYS MENUISERIE: what changed
DUFAYS MENUISERIE
Largest movements
- Receivables within one year +€74,232
up €74,232 (+168%), from €44,296 to €118,528
of which Trade receivables: +€76,588
- Tangible fixed assets -€19,539
down €19,539 (-28.2%), from €69,378 to €49,839
of which Plant, machinery and equipment: -€11,548
- Intangible fixed assets -€5,000
down €5,000 (-36.4%), from €13,750 to €8,750
- Cash -€3,693
down €3,693 (-10.0%), from €36,970 to €33,278
mainly Receivables within one year (-€74,232) and Other debts (-€11,533)
- Deferred charges and accrued income +€2,414
up €2,414 (+58.6%), from €4,116 to €6,530
- Trade debts +€77,128
up €77,128 (+362%), from €21,289 to €98,416
- Other debts -€11,533
down €11,533 (-47.3%), from €24,403 to €12,869
- Debts after one year -€10,554
down €10,554 (-36.2%), from €29,148 to €18,594
- Profit (loss) carried forward -€7,978
down €7,978 (-13.4%), from €59,568 to €51,590
- Tax, wage and social debts +€4,873
up €4,873 (+43.5%), from €11,206 to €16,079
of which Remuneration and social security: +€5,966
- Staff costs +€29,057
up €29,057 (+26.5%), from €109,493 to €138,550
- Write-downs -€8,206
down €8,206 (-100%), from €8,206 to €0
- Gross operating margin -€6,378
down €6,378 (-3.7%), from €171,185 to €164,807
- Depreciation +€4,882
up €4,882 (+19.3%), from €25,341 to €30,224
- Taxes -€2,636
down €2,636 (-100%), from €2,636 to €0
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 | €173,949 | €222,363 | +€48,414 | +27.8% |
| Fixed assets | 21/28 | €83,329 | €58,790 | -€24,539 | -29.4% |
| Intangible fixed assets | 21 | €13,750 | €8,750 | -€5,000 | -36.4% |
| Tangible fixed assets | 22/27 | €69,378 | €49,839 | -€19,539 | -28.2% |
| Plant, machinery and equipment | 23 | €30,665 | €19,117 | -€11,548 | -37.7% |
| Furniture and vehicles | 24 | €7,542 | €8,013 | +€471 | +6.2% |
| Leasing and similar rights | 25 | €31,170 | €22,709 | -€8,461 | -27.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €201 | €201 | = | 0.0% |
| Current assets | 29/58 | €90,620 | €163,573 | +€72,953 | +80.5% |
| Stocks and contracts in progress | 3 | €5,237 | €5,237 | = | 0.0% |
| Stocks | 30/36 | €5,237 | €5,237 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,296 | €118,528 | +€74,232 | +168% |
| Trade receivables | 40 | €38,881 | €115,469 | +€76,588 | +197% |
| Other amounts receivable | 41 | €5,415 | €3,059 | -€2,356 | -43.5% |
| Cash at bank and in hand | 54/58 | €36,970 | €33,278 | -€3,693 | -10.0% |
| Deferred charges and accrued income | 490/1 | €4,116 | €6,530 | +€2,414 | +58.6% |
| Total equity and liabilities | 10/49 | €173,949 | €222,363 | +€48,414 | +27.8% |
| Equity | 10/15 | €73,828 | €65,850 | -€7,978 | -10.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,568 | €51,590 | -€7,978 | -13.4% |
| Amounts payable | 17/49 | €100,121 | €156,513 | +€56,392 | +56.3% |
| Amounts payable after more than one year | 17 | €29,148 | €18,594 | -€10,554 | -36.2% |
| Financial debts | 170/4 | €29,148 | €18,594 | -€10,554 | -36.2% |
| Amounts payable within one year | 42/48 | €69,033 | €137,919 | +€68,886 | +99.8% |
| Current portion of amounts payable after more than one year | 42 | €12,136 | €10,554 | -€1,582 | -13.0% |
| Trade debts | 44 | €21,289 | €98,416 | +€77,128 | +362% |
| Suppliers | 440/4 | €21,289 | €98,416 | +€77,128 | +362% |
| Taxes, remuneration and social security | 45 | €11,206 | €16,079 | +€4,873 | +43.5% |
| Taxes | 450/3 | €5,606 | €4,514 | -€1,093 | -19.5% |
| Remuneration and social security | 454/9 | €5,599 | €11,565 | +€5,966 | +107% |
| Other amounts payable | 47/48 | €24,403 | €12,869 | -€11,533 | -47.3% |
| Accrued charges and deferred income | 492/3 | €1,939 | €0 | -€1,939 | -100% |
| Non-recurring operating income | 76A | €3,700 | €0 | -€3,700 | -100% |
| Remuneration, social security and pensions | 62 | €109,493 | €138,550 | +€29,057 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,341 | €30,224 | +€4,882 | +19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,206 | €0 | -€8,206 | -100% |
| Other operating charges | 640/8 | €1,360 | €1,050 | -€310 | -22.8% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €171,185 | €164,807 | -€6,378 | -3.7% |
| Operating profit (loss) | 9901 | €26,785 | -€5,517 | -€32,302 | |
| Financial income | 75/76B | €7 | €0 | -€6 | -94.3% |
| Recurring financial income | 75 | €7 | €0 | -€6 | -94.3% |
| Financial charges | 65/66B | €1,550 | €2,462 | +€912 | +58.8% |
| Recurring financial charges | 65 | €1,550 | €2,462 | +€912 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €25,241 | -€7,978 | -€33,219 | |
| Income taxes | 67/77 | €2,636 | €0 | -€2,636 | -100% |
| Profit (loss) for the period | 9904 | €22,605 | -€7,978 | -€30,583 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,605 | -€7,978 | -€30,583 |
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.