DUKEM CONSULTING: what changed
DUKEM CONSULTING
Largest movements
- Cash -€30,309
down €30,309 (-89.0%), from €34,064 to €3,755
mainly Net result for the year (-€44,176) and Receivables within one year (-€8,670)
- Receivables within one year +€8,670
up €8,670 (+78.8%), from €11,000 to €19,670
of which Other amounts receivable: +€11,989
- Tangible fixed assets -€3,022
down €3,022 (-29.7%), from €10,182 to €7,159
of which Furniture and vehicles: -€2,648
- Profit (loss) carried forward -€44,176
down €44,176 (-3.0%), from -€1.5m to -€1.5m
- Debts after one year +€29,600
up €29,600 (+5.3%), from €560,000 to €589,600
- Tax, wage and social debts -€6,948
down €6,948 (-54.1%), from €12,854 to €5,906
- Other debts -€3,405
no longer reported in 2025 (was €3,405)
- Trade debts +€608
up €608 (+149%), from €409 to €1,017
of which Bills of exchange payable: +€1,017
- Gross operating margin -€124,295
down €124,295, from €86,279 to -€38,017
- Taxes -€20,906
no longer reported in 2025 (was €20,906)
- Financial charges -€971
down €971 (-34.2%), from €2,842 to €1,871
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 | €56,000 | €31,476 | -€24,524 | -43.8% |
| Fixed assets | 21/28 | €10,182 | €7,159 | -€3,022 | -29.7% |
| Tangible fixed assets | 22/27 | €10,182 | €7,159 | -€3,022 | -29.7% |
| Furniture and vehicles | 24 | €5,634 | €2,985 | -€2,648 | -47.0% |
| Other tangible fixed assets | 26 | €4,548 | €4,174 | -€374 | -8.2% |
| Current assets | 29/58 | €45,819 | €24,316 | -€21,502 | -46.9% |
| Amounts receivable within one year | 40/41 | €11,000 | €19,670 | +€8,670 | +78.8% |
| Trade receivables | 40 | €11,000 | €7,681 | -€3,319 | -30.2% |
| Other amounts receivable | 41 | - | €11,989 | +€11,989 | |
| Cash at bank and in hand | 54/58 | €34,064 | €3,755 | -€30,309 | -89.0% |
| Deferred charges and accrued income | 490/1 | €755 | €892 | +€137 | +18.2% |
| Total equity and liabilities | 10/49 | €56,000 | €31,476 | -€24,524 | -43.8% |
| Equity | 10/15 | -€520,872 | -€565,048 | -€44,176 | -8.5% |
| Contributions | 10/11 | €947,600 | €947,600 | = | 0.0% |
| Reserves | 13 | €4,832 | €4,832 | = | 0.0% |
| Distributable reserves | 133 | €4,832 | €4,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,473,304 | -€1,517,480 | -€44,176 | -3.0% |
| Amounts payable | 17/49 | €576,872 | €596,524 | +€19,651 | +3.4% |
| Amounts payable after more than one year | 17 | €560,000 | €589,600 | +€29,600 | +5.3% |
| Other amounts payable | 178/9 | €560,000 | €589,600 | +€29,600 | +5.3% |
| Amounts payable within one year | 42/48 | €16,668 | €6,924 | -€9,745 | -58.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €409 | €1,017 | +€608 | +149% |
| Suppliers | 440/4 | €409 | - | -€409 | |
| Bills of exchange payable | 441 | - | €1,017 | +€1,017 | |
| Taxes, remuneration and social security | 45 | €12,854 | €5,906 | -€6,948 | -54.1% |
| Taxes | 450/3 | €12,854 | €5,906 | -€6,948 | -54.1% |
| Other amounts payable | 47/48 | €3,405 | - | -€3,405 | |
| Accrued charges and deferred income | 492/3 | €204 | - | -€204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,144 | €3,022 | -€122 | -3.9% |
| Other operating charges | 640/8 | €1,719 | €1,266 | -€453 | -26.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €86,279 | -€38,017 | -€124,295 | |
| Operating profit (loss) | 9901 | €81,415 | -€42,305 | -€123,720 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,842 | €1,871 | -€971 | -34.2% |
| Recurring financial charges | 65 | €2,842 | €1,871 | -€971 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €78,575 | -€44,176 | -€122,751 | |
| Income taxes | 67/77 | €20,906 | - | -€20,906 | |
| Profit (loss) for the period | 9904 | €57,669 | -€44,176 | -€101,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,669 | -€44,176 | -€101,845 |
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 8 November 2026 via checked.be.