DULENS: 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.
DULENS
Largest movements
- Tangible fixed assets +€40,218
up €40,218 (+563.4%), from €7,138 to €47,357
of which Furniture and vehicles: +€40,302
- Debts after one year +€28,926
new in 2024: €28,926
- Tax, wage and social debts -€16,653
down €16,653 (-75.7%), from €21,987 to €5,333
of which Taxes: -€19,724
- Trade debts +€10,074
up €10,074 (+42.0%), from €23,986 to €34,060
- Current portion of long-term debt +€9,287
new in 2024: €9,287
- Short-term financial debts +€8,219
up €8,219 (+144.5%), from €5,689 to €13,908
- Turnover -€16,895
down €16,895 (-6.3%), from €269,101 to €252,206
- Gross operating margin -€15,209
down €15,209 (-54.6%), from €27,863 to €12,655
- Other operating charges +€3,053
up €3,053 (+182.7%), from €1,671 to €4,724
- Taxes -€2,988
down €2,988 (-84.8%), from €3,525 to €537
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.
Cash bridge derived
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 | €126,005 | €165,258 | +€39,253 | +31.2% |
| Fixed assets | 21/28 | €9,897 | €50,116 | +€40,218 | +406.3% |
| Tangible fixed assets | 22/27 | €7,138 | €47,357 | +€40,218 | +563.4% |
| Plant, machinery and equipment | 23 | €212 | €128 | -€84 | -39.5% |
| Furniture and vehicles | 24 | €6,927 | €47,229 | +€40,302 | +581.8% |
| Financial fixed assets | 28 | €2,759 | €2,759 | = | 0.0% |
| Current assets | 29/58 | €116,107 | €115,142 | -€965 | -0.8% |
| Stocks and contracts in progress | 3 | €309 | €309 | = | 0.0% |
| Stocks | 30/36 | €309 | €309 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €110,282 | €110,123 | -€159 | -0.1% |
| Trade receivables | 40 | €90,049 | €100,801 | +€10,752 | +11.9% |
| Other amounts receivable | 41 | €20,233 | €9,322 | -€10,911 | -53.9% |
| Cash at bank and in hand | 54/58 | €8 | €9 | +€1 | +8.7% |
| Deferred charges and accrued income | 490/1 | €5,508 | €4,702 | -€807 | -14.6% |
| Total equity and liabilities | 10/49 | €126,005 | €165,258 | +€39,253 | +31.2% |
| Equity | 10/15 | €46,514 | €41,752 | -€4,762 | -10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,454 | €33,692 | -€4,762 | -12.4% |
| Amounts payable | 17/49 | €79,491 | €123,506 | +€44,015 | +55.4% |
| Amounts payable after more than one year | 17 | - | €28,926 | +€28,926 | |
| Financial debts | 170/4 | - | €28,926 | +€28,926 | |
| Amounts payable within one year | 42/48 | €79,491 | €94,580 | +€15,089 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,287 | +€9,287 | |
| Financial debts | 43 | €5,689 | €13,908 | +€8,219 | +144.5% |
| Credit institutions | 430/8 | €5,689 | €13,908 | +€8,219 | +144.5% |
| Trade debts | 44 | €23,986 | €34,060 | +€10,074 | +42.0% |
| Suppliers | 440/4 | €23,986 | €34,060 | +€10,074 | +42.0% |
| Taxes, remuneration and social security | 45 | €21,987 | €5,333 | -€16,653 | -75.7% |
| Taxes | 450/3 | €21,987 | €2,262 | -€19,724 | -89.7% |
| Remuneration and social security | 454/9 | - | €3,071 | +€3,071 | |
| Other amounts payable | 47/48 | €27,828 | €31,991 | +€4,163 | +15.0% |
| Turnover | 70 | €269,101 | €252,206 | -€16,895 | -6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €241,238 | €242,762 | +€1,524 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,787 | €10,604 | +€818 | +8.4% |
| Other operating charges | 640/8 | €1,671 | €4,724 | +€3,053 | +182.7% |
| Gross operating margin | 9900 | €27,863 | €12,655 | -€15,209 | -54.6% |
| Operating profit (loss) | 9901 | €16,406 | -€2,674 | -€19,080 | |
| Financial charges | 65/66B | €533 | €1,551 | +€1,018 | +191.0% |
| Recurring financial charges | 65 | €533 | €1,551 | +€1,018 | +191.0% |
| Profit (loss) for the period before taxes | 9903 | €15,873 | -€4,225 | -€20,098 | |
| Income taxes | 67/77 | €3,525 | €537 | -€2,988 | -84.8% |
| Profit (loss) for the period | 9904 | €12,348 | -€4,762 | -€17,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,348 | -€4,762 | -€17,110 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.