DUKO: what changed
Two fiscal 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.
DUKO
Largest movements
- Tangible fixed assets -€5,043
down €5,043 (-95.1%), from €5,305 to €262
of which Furniture and vehicles: -€4,951
- Receivables within one year +€5,041
up €5,041 (+31.6%), from €15,954 to €20,995
of which Trade receivables: +€2,791
- Deferred charges and accrued income -€1,691
down €1,691 (-59.7%), from €2,832 to €1,141
- Short-term financial debts +€5,097
up €5,097, from €0 to €5,097
- Other debts -€4,007
down €4,007 (-18.1%), from €22,170 to €18,162
- Current portion of long-term debt -€3,883
down €3,883 (-73.9%), from €5,253 to €1,370
- Tax, wage and social debts +€3,721
up €3,721 (+497.0%), from €749 to €4,469
- Debts after one year -€1,370
down €1,370 (-100.0%), from €1,370 to €0
- Gross operating margin +€6,499
up €6,499, from -€1,127 to €5,372
- Depreciation -€4,750
down €4,750 (-69.3%), from €6,858 to €2,108
- Financial charges -€507
down €507 (-27.9%), from €1,814 to €1,307
- Other operating charges -€281
down €281 (-9.0%), from €3,114 to €2,833
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.
Cash bridge derived
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 | €24,326 | €22,427 | -€1,899 | -7.8% |
| Fixed assets | 21/28 | €5,305 | €262 | -€5,043 | -95.1% |
| Tangible fixed assets | 22/27 | €5,305 | €262 | -€5,043 | -95.1% |
| Plant, machinery and equipment | 23 | €92 | €0 | -€92 | -100.0% |
| Furniture and vehicles | 24 | €5,213 | €262 | -€4,951 | -95.0% |
| Current assets | 29/58 | €19,021 | €22,165 | +€3,145 | +16.5% |
| Amounts receivable within one year | 40/41 | €15,954 | €20,995 | +€5,041 | +31.6% |
| Trade receivables | 40 | €15,954 | €18,745 | +€2,791 | +17.5% |
| Other amounts receivable | 41 | €0 | €2,250 | +€2,250 | |
| Cash at bank and in hand | 54/58 | €235 | €30 | -€205 | -87.4% |
| Deferred charges and accrued income | 490/1 | €2,832 | €1,141 | -€1,691 | -59.7% |
| Total equity and liabilities | 10/49 | €24,326 | €22,427 | -€1,899 | -7.8% |
| Equity | 10/15 | -€9,351 | -€10,363 | -€1,012 | -10.8% |
| Contributions | 10/11 | €6,767 | €6,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,118 | -€17,130 | -€1,012 | -6.3% |
| Amounts payable | 17/49 | €33,677 | €32,790 | -€887 | -2.6% |
| Amounts payable after more than one year | 17 | €1,370 | €0 | -€1,370 | -100.0% |
| Financial debts | 170/4 | €1,370 | €0 | -€1,370 | -100.0% |
| Amounts payable within one year | 42/48 | €32,307 | €32,528 | +€221 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €5,253 | €1,370 | -€3,883 | -73.9% |
| Financial debts | 43 | €0 | €5,097 | +€5,097 | |
| Credit institutions | 430/8 | €0 | €5,097 | +€5,097 | |
| Trade debts | 44 | €4,135 | €3,429 | -€706 | -17.1% |
| Suppliers | 440/4 | €4,135 | €3,429 | -€706 | -17.1% |
| Taxes, remuneration and social security | 45 | €749 | €4,469 | +€3,721 | +497.0% |
| Taxes | 450/3 | €749 | €4,469 | +€3,721 | +497.0% |
| Other amounts payable | 47/48 | €22,170 | €18,162 | -€4,007 | -18.1% |
| Accrued charges and deferred income | 492/3 | - | €262 | +€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,858 | €2,108 | -€4,750 | -69.3% |
| Other operating charges | 640/8 | €3,114 | €2,833 | -€281 | -9.0% |
| Gross operating margin | 9900 | -€1,127 | €5,372 | +€6,499 | |
| Operating profit (loss) | 9901 | -€11,099 | €431 | +€11,530 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,814 | €1,307 | -€507 | -27.9% |
| Recurring financial charges | 65 | €1,814 | €1,307 | -€507 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,913 | -€876 | +€12,037 | +93.2% |
| Income taxes | 67/77 | €129 | €136 | +€7 | +5.3% |
| Profit (loss) for the period | 9904 | -€13,042 | -€1,012 | +€12,030 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,042 | -€1,012 | +€12,030 | +92.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.