DUFRANNES CONSTRUCTIONS: 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.
DUFRANNES CONSTRUCTIONS
Largest movements
- Stocks and contracts +€32,425
up €32,425 (+5,972%), from €543 to €32,968
of which Contracts in progress: +€32,000
- Cash -€22,322
down €22,322 (-52.7%), from €42,341 to €20,019
mainly Stocks and contracts (-€32,425) and Net result for the year (-€11,031)
- Receivables within one year -€14,551
down €14,551 (-21.7%), from €66,970 to €52,419
of which Other amounts receivable: -€13,485
- Tangible fixed assets +€5,089
up €5,089 (+955%), from €533 to €5,622
of which Furniture and vehicles: +€5,245
- Reserves -€27,000
down €27,000 (-34.2%), from €78,860 to €51,860
of which Distributable reserves: -€27,000
- Profit (loss) carried forward +€15,969
up €15,969, from -€5,477 to €10,492
- Trade debts +€9,855
up €9,855 (+71.5%), from €13,775 to €23,631
- Tax, wage and social debts +€1,816
up €1,816 (+41.8%), from €4,349 to €6,165
- Gross operating margin -€19,931
down €19,931, from €12,281 to -€7,650
- Taxes -€6,133
down €6,133 (-96.4%), from €6,363 to €230
- Other operating charges +€1,144
up €1,144 (+142%), from €806 to €1,950
- Depreciation +€133
up €133 (+21.6%), from €617 to €750
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.
Derived cash bridge
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 | €110,387 | €111,027 | +€640 | +0.6% |
| Fixed assets | 21/28 | €533 | €5,622 | +€5,089 | +955% |
| Tangible fixed assets | 22/27 | €533 | €5,622 | +€5,089 | +955% |
| Plant, machinery and equipment | 23 | €376 | €220 | -€156 | -41.4% |
| Furniture and vehicles | 24 | €157 | €5,402 | +€5,245 | +3,346% |
| Current assets | 29/58 | €109,854 | €105,405 | -€4,449 | -4.0% |
| Stocks and contracts in progress | 3 | €543 | €32,968 | +€32,425 | +5,972% |
| Stocks | 30/36 | €543 | €968 | +€425 | +78.3% |
| Contracts in progress | 37 | - | €32,000 | +€32,000 | |
| Amounts receivable within one year | 40/41 | €66,970 | €52,419 | -€14,551 | -21.7% |
| Trade receivables | 40 | €53,485 | €52,419 | -€1,066 | -2.0% |
| Other amounts receivable | 41 | €13,485 | - | -€13,485 | |
| Cash at bank and in hand | 54/58 | €42,341 | €20,019 | -€22,322 | -52.7% |
| Total equity and liabilities | 10/49 | €110,387 | €111,027 | +€640 | +0.6% |
| Equity | 10/15 | €91,983 | €80,952 | -€11,031 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,860 | €51,860 | -€27,000 | -34.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,000 | €50,000 | -€27,000 | -35.1% |
| Profit (loss) carried forward | 14 | -€5,477 | €10,492 | +€15,969 | |
| Amounts payable | 17/49 | €18,404 | €30,075 | +€11,671 | +63.4% |
| Amounts payable within one year | 42/48 | €18,404 | €30,075 | +€11,671 | +63.4% |
| Trade debts | 44 | €13,775 | €23,631 | +€9,855 | +71.5% |
| Suppliers | 440/4 | €13,775 | €23,631 | +€9,855 | +71.5% |
| Taxes, remuneration and social security | 45 | €4,349 | €6,165 | +€1,816 | +41.8% |
| Taxes | 450/3 | €4,349 | €6,165 | +€1,816 | +41.8% |
| Other amounts payable | 47/48 | €279 | €279 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €617 | €750 | +€133 | +21.6% |
| Other operating charges | 640/8 | €806 | €1,950 | +€1,144 | +142% |
| Gross operating margin | 9900 | €12,281 | -€7,650 | -€19,931 | |
| Operating profit (loss) | 9901 | €10,858 | -€10,350 | -€21,208 | |
| Financial charges | 65/66B | €492 | €451 | -€41 | -8.3% |
| Recurring financial charges | 65 | €492 | €451 | -€41 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €10,366 | -€10,801 | -€21,167 | |
| Income taxes | 67/77 | €6,363 | €230 | -€6,133 | -96.4% |
| Profit (loss) for the period | 9904 | €4,003 | -€11,031 | -€15,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,003 | -€11,031 | -€15,034 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.