DUKA B.: 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.
DUKA B.
Largest movements
- Financial fixed assets +€420,000
up €420,000 (+1050.0%), from €40,000 to €460,000
- Tangible fixed assets -€85,556
down €85,556 (-33.7%), from €254,011 to €168,454
of which Furniture and vehicles: -€50,033
- Receivables within one year -€70,385
down €70,385 (-90.3%), from €77,922 to €7,537
of which Other amounts receivable: -€50,385
- Stocks and contracts -€52,910
no longer reported in 2024 (was €52,910)
- Debts after one year +€263,690
up €263,690 (+152.0%), from €173,519 to €437,208
- Trade debts -€119,656
down €119,656 (-91.2%), from €131,150 to €11,494
- Other debts +€80,000
new in 2024: €80,000
- Tax, wage and social debts -€13,640
down €13,640 (-62.8%), from €21,717 to €8,077
- Profit (loss) carried forward +€13,354
up €13,354 (+65.1%), from -€20,507 to -€7,153
- Gross operating margin +€29,396
up €29,396 (+47.2%), from €62,338 to €91,734
- Depreciation -€17,915
down €17,915 (-40.8%), from €43,945 to €26,029
- Financial charges +€6,455
up €6,455 (+34.6%), from €18,630 to €25,085
- Taxes +€3,125
up €3,125 (+42.7%), from €7,316 to €10,441
From the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,414 | €638,147 | +€206,734 | +47.9% |
| Fixed assets | 21/28 | €294,011 | €628,454 | +€334,444 | +113.8% |
| Tangible fixed assets | 22/27 | €254,011 | €168,454 | -€85,556 | -33.7% |
| Land and buildings | 22 | €155,189 | €134,821 | -€20,368 | -13.1% |
| Plant, machinery and equipment | 23 | €346 | €435 | +€88 | +25.5% |
| Furniture and vehicles | 24 | €67,380 | €17,347 | -€50,033 | -74.3% |
| Other tangible fixed assets | 26 | €31,096 | €15,852 | -€15,244 | -49.0% |
| Financial fixed assets | 28 | €40,000 | €460,000 | +€420,000 | +1050.0% |
| Current assets | 29/58 | €137,403 | €9,693 | -€127,710 | -92.9% |
| Stocks and contracts in progress | 3 | €52,910 | - | -€52,910 | |
| Stocks | 30/36 | €52,910 | - | -€52,910 | |
| Amounts receivable within one year | 40/41 | €77,922 | €7,537 | -€70,385 | -90.3% |
| Trade receivables | 40 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 41 | €57,922 | €7,537 | -€50,385 | -87.0% |
| Cash at bank and in hand | 54/58 | €1,733 | €138 | -€1,595 | -92.0% |
| Deferred charges and accrued income | 490/1 | €4,838 | €2,018 | -€2,819 | -58.3% |
| Total equity and liabilities | 10/49 | €431,414 | €638,147 | +€206,734 | +47.9% |
| Equity | 10/15 | €5,243 | €18,597 | +€13,354 | +254.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €750 | €750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Legal reserve | 130 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,507 | -€7,153 | +€13,354 | +65.1% |
| Amounts payable | 17/49 | €426,170 | €619,550 | +€193,380 | +45.4% |
| Amounts payable after more than one year | 17 | €173,519 | €437,208 | +€263,690 | +152.0% |
| Financial debts | 170/4 | €173,519 | €437,208 | +€263,690 | +152.0% |
| Amounts payable within one year | 42/48 | €252,652 | €182,342 | -€70,310 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €57,564 | €48,620 | -€8,944 | -15.5% |
| Financial debts | 43 | €42,221 | €34,151 | -€8,070 | -19.1% |
| Credit institutions | 430/8 | €42,221 | €34,151 | -€8,070 | -19.1% |
| Trade debts | 44 | €131,150 | €11,494 | -€119,656 | -91.2% |
| Suppliers | 440/4 | €131,150 | €11,494 | -€119,656 | -91.2% |
| Taxes, remuneration and social security | 45 | €21,717 | €8,077 | -€13,640 | -62.8% |
| Taxes | 450/3 | €21,717 | €8,077 | -€13,640 | -62.8% |
| Other amounts payable | 47/48 | - | €80,000 | +€80,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,945 | €26,029 | -€17,915 | -40.8% |
| Other operating charges | 640/8 | - | €496 | +€496 | |
| Gross operating margin | 9900 | €62,338 | €91,734 | +€29,396 | +47.2% |
| Operating profit (loss) | 9901 | €18,394 | €65,209 | +€46,815 | +254.5% |
| Financial charges | 65/66B | €18,630 | €25,085 | +€6,455 | +34.6% |
| Recurring financial charges | 65 | €18,630 | €25,085 | +€6,455 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | -€237 | €40,124 | +€40,360 | |
| Income taxes | 67/77 | €7,316 | €10,441 | +€3,125 | +42.7% |
| Profit (loss) for the period | 9904 | -€7,553 | €29,682 | +€37,235 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,553 | €29,682 | +€37,235 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.