Dulégé: 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.
Dulégé
Largest movements
- Tangible fixed assets -€10,002
down €10,002 (-12.6%), from €79,187 to €69,185
- Receivables within one year +€5,962
up €5,962 (+392%), from €1,521 to €7,483
of which Trade receivables: +€5,809
- Cash -€5,807
down €5,807 (-61.1%), from €9,505 to €3,698
mainly Net result for the year (-€75,976) and Receivables within one year (-€5,962)
- Receivables after one year +€1,950
up €1,950 (+27.0%), from €7,230 to €9,180
- Profit (loss) carried forward -€75,976
down €75,976 (-77.4%), from -€98,157 to -€174,132
- Debts after one year +€49,000
up €49,000 (+27.3%), from €179,445 to €228,445
- Trade debts +€18,693
up €18,693 (+161%), from €11,631 to €30,325
- Tax, wage and social debts -€1,700
down €1,700 (-11.9%), from €14,248 to €12,549
of which Taxes: -€1,378
- Staff costs -€10,247
down €10,247 (-9.8%), from €104,253 to €94,006
- Gross operating margin +€5,966
up €5,966 (+14.6%), from €40,973 to €46,939
- Other operating charges -€2,827
down €2,827 (-20.4%), from €13,855 to €11,028
- Depreciation -€2,593
down €2,593 (-13.8%), from €18,847 to €16,254
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,168 | €102,186 | -€9,982 | -8.9% |
| Formation expenses | 20 | €496 | €199 | -€298 | -60.0% |
| Fixed assets | 21/28 | €82,187 | €72,185 | -€10,002 | -12.2% |
| Tangible fixed assets | 22/27 | €79,187 | €69,185 | -€10,002 | -12.6% |
| Plant, machinery and equipment | 23 | €12,200 | €9,849 | -€2,351 | -19.3% |
| Furniture and vehicles | 24 | €13,382 | €9,935 | -€3,447 | -25.8% |
| Other tangible fixed assets | 26 | €53,605 | €49,401 | -€4,204 | -7.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €29,485 | €29,802 | +€317 | +1.1% |
| Amounts receivable after more than one year | 29 | €7,230 | €9,180 | +€1,950 | +27.0% |
| Other amounts receivable | 291 | €7,230 | €9,180 | +€1,950 | +27.0% |
| Stocks and contracts in progress | 3 | €10,343 | €9,441 | -€902 | -8.7% |
| Stocks | 30/36 | €10,343 | €9,441 | -€902 | -8.7% |
| Amounts receivable within one year | 40/41 | €1,521 | €7,483 | +€5,962 | +392% |
| Trade receivables | 40 | - | €5,809 | +€5,809 | |
| Other amounts receivable | 41 | €1,521 | €1,674 | +€153 | +10.0% |
| Cash at bank and in hand | 54/58 | €9,505 | €3,698 | -€5,807 | -61.1% |
| Deferred charges and accrued income | 490/1 | €886 | €0 | -€886 | -100% |
| Total equity and liabilities | 10/49 | €112,168 | €102,186 | -€9,982 | -8.9% |
| Equity | 10/15 | -€93,157 | -€169,132 | -€75,976 | -81.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,157 | -€174,132 | -€75,976 | -77.4% |
| Amounts payable | 17/49 | €205,325 | €271,318 | +€65,993 | +32.1% |
| Amounts payable after more than one year | 17 | €179,445 | €228,445 | +€49,000 | +27.3% |
| Financial debts | 170/4 | €179,445 | €228,445 | +€49,000 | +27.3% |
| Amounts payable within one year | 42/48 | €25,880 | €42,873 | +€16,993 | +65.7% |
| Trade debts | 44 | €11,631 | €30,325 | +€18,693 | +161% |
| Suppliers | 440/4 | €11,631 | €30,325 | +€18,693 | +161% |
| Taxes, remuneration and social security | 45 | €14,248 | €12,549 | -€1,700 | -11.9% |
| Taxes | 450/3 | €3,581 | €2,203 | -€1,378 | -38.5% |
| Remuneration and social security | 454/9 | €10,668 | €10,345 | -€322 | -3.0% |
| Remuneration, social security and pensions | 62 | €104,253 | €94,006 | -€10,247 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,847 | €16,254 | -€2,593 | -13.8% |
| Other operating charges | 640/8 | €13,855 | €11,028 | -€2,827 | -20.4% |
| Gross operating margin | 9900 | €40,973 | €46,939 | +€5,966 | +14.6% |
| Operating profit (loss) | 9901 | -€95,981 | -€74,348 | +€21,633 | +22.5% |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €2,176 | €1,716 | -€460 | -21.1% |
| Recurring financial charges | 65 | €2,176 | €1,716 | -€460 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€98,157 | -€75,976 | +€22,181 | +22.6% |
| Profit (loss) for the period | 9904 | -€98,157 | -€75,976 | +€22,181 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€98,157 | -€75,976 | +€22,181 | +22.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.