DUGARDYN & PARTNERS: 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.
DUGARDYN & PARTNERS
Largest movements
- Receivables within one year -€1,269
down €1,269 (-24.3%), from €5,234 to €3,964
of which Trade receivables: -€1,093
- Deferred charges and accrued income -€1,045
down €1,045 (-87.7%), from €1,191 to €146
- Cash +€828
up €828 (+164%), from €504 to €1,332
mainly Net result for the year (+€2,807) and Receivables within one year (+€1,269)
- Tangible fixed assets -€292
down €292 (-80.5%), from €363 to €71
- Trade debts -€3,857
down €3,857 (-81.9%), from €4,709 to €852
- Profit (loss) carried forward +€2,807
up €2,807, from -€505 to €2,301
- Tax, wage and social debts -€728
down €728 (-23.6%), from €3,088 to €2,360
of which Taxes: -€668
- Gross operating margin +€32,319
up €32,319, from -€4,872 to €27,447
- Staff costs +€5,403
up €5,403 (+30.2%), from €17,910 to €23,312
- Financial charges +€873
up €873 (+535%), from €163 to €1,036
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 | €7,291 | €5,513 | -€1,778 | -24.4% |
| Fixed assets | 21/28 | €363 | €71 | -€292 | -80.5% |
| Tangible fixed assets | 22/27 | €363 | €71 | -€292 | -80.5% |
| Furniture and vehicles | 24 | €363 | €71 | -€292 | -80.5% |
| Current assets | 29/58 | €6,928 | €5,442 | -€1,486 | -21.4% |
| Amounts receivable within one year | 40/41 | €5,234 | €3,964 | -€1,269 | -24.3% |
| Trade receivables | 40 | €4,443 | €3,350 | -€1,093 | -24.6% |
| Other amounts receivable | 41 | €791 | €614 | -€177 | -22.3% |
| Cash at bank and in hand | 54/58 | €504 | €1,332 | +€828 | +164% |
| Deferred charges and accrued income | 490/1 | €1,191 | €146 | -€1,045 | -87.7% |
| Total equity and liabilities | 10/49 | €7,291 | €5,513 | -€1,778 | -24.4% |
| Equity | 10/15 | -€505 | €2,301 | +€2,807 | |
| Profit (loss) carried forward | 14 | -€505 | €2,301 | +€2,807 | |
| Amounts payable | 17/49 | €7,797 | €3,212 | -€4,585 | -58.8% |
| Amounts payable within one year | 42/48 | €7,797 | €3,212 | -€4,585 | -58.8% |
| Trade debts | 44 | €4,709 | €852 | -€3,857 | -81.9% |
| Suppliers | 440/4 | €4,709 | €852 | -€3,857 | -81.9% |
| Taxes, remuneration and social security | 45 | €3,088 | €2,360 | -€728 | -23.6% |
| Taxes | 450/3 | €668 | - | -€668 | |
| Remuneration and social security | 454/9 | €2,420 | €2,360 | -€60 | -2.5% |
| Remuneration, social security and pensions | 62 | €17,910 | €23,312 | +€5,403 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | €292 | -€126 | -30.1% |
| Gross operating margin | 9900 | -€4,872 | €27,447 | +€32,319 | |
| Operating profit (loss) | 9901 | -€23,200 | €3,843 | +€27,043 | |
| Financial charges | 65/66B | €163 | €1,036 | +€873 | +535% |
| Recurring financial charges | 65 | €163 | €1,036 | +€873 | +535% |
| Profit (loss) for the period before taxes | 9903 | -€23,363 | €2,807 | +€26,170 | |
| Profit (loss) for the period | 9904 | -€23,363 | €2,807 | +€26,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,363 | €2,807 | +€26,170 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.