DULIEU MENUISERIE: 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.
DULIEU MENUISERIE
Largest movements
- Receivables within one year -€16,161
down €16,161 (-33.8%), from €47,772 to €31,611
of which Trade receivables: -€12,498
- Tangible fixed assets -€13,546
no longer reported in 2025 (was €13,546)
- Stocks and contracts +€2,795
up €2,795 (+54.0%), from €5,172 to €7,966
- Deferred charges and accrued income -€1,707
no longer reported in 2025 (was €1,707)
- Trade debts -€14,534
down €14,534 (-25.3%), from €57,458 to €42,924
- Profit (loss) carried forward -€8,506
down €8,506 (-85.4%), from -€9,958 to -€18,464
- Current portion of long-term debt -€4,975
down €4,975 (-75.0%), from €6,634 to €1,660
- Tax, wage and social debts +€2,144
up €2,144 (+102%), from €2,100 to €4,244
- Debts after one year -€1,660
no longer reported in 2025 (was €1,660)
- Gross operating margin -€13,881
down €13,881, from €11,766 to -€2,115
- Staff costs -€7,811
down €7,811 (-98.6%), from €7,922 to €111
- Depreciation -€4,926
no longer reported in 2025 (was €4,926)
- Financial charges +€419
up €419 (+28.8%), from €1,454 to €1,874
- Other operating charges -€416
down €416 (-60.8%), from €684 to €268
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,196 | €39,577 | -€28,619 | -42.0% |
| Fixed assets | 21/28 | €13,546 | - | -€13,546 | |
| Tangible fixed assets | 22/27 | €13,546 | - | -€13,546 | |
| Furniture and vehicles | 24 | €13,546 | - | -€13,546 | |
| Current assets | 29/58 | €54,651 | €39,577 | -€15,073 | -27.6% |
| Stocks and contracts in progress | 3 | €5,172 | €7,966 | +€2,795 | +54.0% |
| Stocks | 30/36 | €5,172 | €7,966 | +€2,795 | +54.0% |
| Amounts receivable within one year | 40/41 | €47,772 | €31,611 | -€16,161 | -33.8% |
| Trade receivables | 40 | €24,187 | €11,690 | -€12,498 | -51.7% |
| Other amounts receivable | 41 | €23,585 | €19,921 | -€3,663 | -15.5% |
| Deferred charges and accrued income | 490/1 | €1,707 | - | -€1,707 | |
| Total equity and liabilities | 10/49 | €68,196 | €39,577 | -€28,619 | -42.0% |
| Equity | 10/15 | -€8,958 | -€17,464 | -€8,506 | -95.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,958 | -€18,464 | -€8,506 | -85.4% |
| Amounts payable | 17/49 | €77,154 | €57,041 | -€20,113 | -26.1% |
| Amounts payable after more than one year | 17 | €1,660 | - | -€1,660 | |
| Financial debts | 170/4 | €1,660 | - | -€1,660 | |
| Amounts payable within one year | 42/48 | €75,495 | €57,041 | -€18,454 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €6,634 | €1,660 | -€4,975 | -75.0% |
| Financial debts | 43 | €9,303 | €8,214 | -€1,089 | -11.7% |
| Credit institutions | 430/8 | €9,303 | €8,214 | -€1,089 | -11.7% |
| Trade debts | 44 | €57,458 | €42,924 | -€14,534 | -25.3% |
| Suppliers | 440/4 | €57,458 | €42,924 | -€14,534 | -25.3% |
| Taxes, remuneration and social security | 45 | €2,100 | €4,244 | +€2,144 | +102% |
| Taxes | 450/3 | €2,100 | €4,244 | +€2,144 | +102% |
| Remuneration, social security and pensions | 62 | €7,922 | €111 | -€7,811 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,926 | - | -€4,926 | |
| Other operating charges | 640/8 | €684 | €268 | -€416 | -60.8% |
| Non-recurring operating charges | 66A | - | €3,953 | +€3,953 | |
| Gross operating margin | 9900 | €11,766 | -€2,115 | -€13,881 | |
| Operating profit (loss) | 9901 | -€1,766 | -€6,447 | -€4,681 | -265% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,454 | €1,874 | +€419 | +28.8% |
| Recurring financial charges | 65 | €1,454 | €1,874 | +€419 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,220 | -€8,321 | -€5,100 | -158% |
| Income taxes | 67/77 | €46 | €185 | +€139 | +300% |
| Profit (loss) for the period | 9904 | -€3,267 | -€8,506 | -€5,239 | -160% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,267 | -€8,506 | -€5,239 | -160% |
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 20 October 2026 via checked.be.