Dulcis Impact: 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.
Dulcis Impact
Largest movements
- Receivables within one year -€6,017
down €6,017 (-67.1%), from €8,973 to €2,955
- Cash +€5,460
up €5,460 (+27.9%), from €19,587 to €25,047
mainly Net result for the year (+€12,734) and Trade debts (+€6,243)
- Tax, wage and social debts -€21,059
down €21,059 (-82.8%), from €25,443 to €4,384
- Reserves +€12,734
up €12,734 (+18.3%), from €69,662 to €82,396
- Trade debts +€6,243
new in 2025: €6,243
- Gross operating margin +€22,893
up €22,893, from -€4,597 to €18,296
- Taxes +€2,028
up €2,028 (+1,751%), from €116 to €2,144
- Depreciation -€1,509
down €1,509 (-29.7%), from €5,076 to €3,568
- Other operating charges +€552
up €552 (+167%), from €331 to €883
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 | €98,105 | €96,023 | -€2,082 | -2.1% |
| Fixed assets | 21/28 | €20,636 | €19,711 | -€925 | -4.5% |
| Intangible fixed assets | 21 | €3,891 | €3,504 | -€386 | -9.9% |
| Tangible fixed assets | 22/27 | €15,815 | €15,277 | -€538 | -3.4% |
| Furniture and vehicles | 24 | €11,559 | €11,021 | -€538 | -4.7% |
| Other tangible fixed assets | 26 | €4,256 | €4,256 | = | 0.0% |
| Financial fixed assets | 28 | €930 | €930 | = | 0.0% |
| Current assets | 29/58 | €77,469 | €76,312 | -€1,157 | -1.5% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,110 | €7,110 | = | 0.0% |
| Stocks | 30/36 | €7,110 | €7,110 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,973 | €2,955 | -€6,017 | -67.1% |
| Other amounts receivable | 41 | €8,973 | €2,955 | -€6,017 | -67.1% |
| Cash at bank and in hand | 54/58 | €19,587 | €25,047 | +€5,460 | +27.9% |
| Deferred charges and accrued income | 490/1 | €1,800 | €1,200 | -€600 | -33.3% |
| Total equity and liabilities | 10/49 | €98,105 | €96,023 | -€2,082 | -2.1% |
| Equity | 10/15 | €72,662 | €85,396 | +€12,734 | +17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,662 | €82,396 | +€12,734 | +18.3% |
| Distributable reserves | 133 | €69,662 | €82,396 | +€12,734 | +18.3% |
| Amounts payable | 17/49 | €25,443 | €10,627 | -€14,816 | -58.2% |
| Amounts payable within one year | 42/48 | €25,443 | €10,627 | -€14,816 | -58.2% |
| Trade debts | 44 | - | €6,243 | +€6,243 | |
| Suppliers | 440/4 | - | €6,243 | +€6,243 | |
| Taxes, remuneration and social security | 45 | €25,443 | €4,384 | -€21,059 | -82.8% |
| Taxes | 450/3 | €25,443 | €4,384 | -€21,059 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,076 | €3,568 | -€1,509 | -29.7% |
| Other operating charges | 640/8 | €331 | €883 | +€552 | +167% |
| Gross operating margin | 9900 | -€4,597 | €18,296 | +€22,893 | |
| Operating profit (loss) | 9901 | -€10,004 | €13,846 | +€23,850 | |
| Financial income | 75/76B | €1,202 | €1,200 | -€2 | -0.2% |
| Recurring financial income | 75 | €1,202 | €1,200 | -€2 | -0.2% |
| Financial charges | 65/66B | €54 | €168 | +€114 | +211% |
| Recurring financial charges | 65 | €54 | €168 | +€114 | +211% |
| Profit (loss) for the period before taxes | 9903 | -€8,856 | €14,878 | +€23,734 | |
| Income taxes | 67/77 | €116 | €2,144 | +€2,028 | +1,751% |
| Profit (loss) for the period | 9904 | -€8,972 | €12,734 | +€21,705 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,972 | €12,734 | +€21,705 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.