Dulouca: 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.
Dulouca
Largest movements
- Tangible fixed assets +€24,403
up €24,403 (+31.4%), from €77,800 to €102,203
of which Furniture and vehicles: +€22,000
- Receivables within one year +€23,727
up €23,727 (+508.9%), from €4,662 to €28,389
of which Trade receivables: +€22,087
- Cash -€21,137
down €21,137 (-67.6%), from €31,282 to €10,145
mainly Current portion of long-term debt (-€122,370) and Investment in fixed assets (net) (-€24,403)
- Debts after one year +€152,369
up €152,369 (+15236900.0%), from €1 to €152,370
of which Financial debts: +€152,370
- Current portion of long-term debt -€122,370
down €122,370 (-100.0%), from €122,370 to €0
- Profit (loss) carried forward -€2,348
down €2,348 (-47.3%), from -€4,963 to -€7,311
- Purchases and services -€47,838
down €47,838 (-48.4%), from €98,778 to €50,940
- Turnover -€23,628
down €23,628 (-33.0%), from €71,628 to €48,000
- Gross operating margin +€2,603
up €2,603 (+59.8%), from -€4,351 to -€1,748
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 | €136,286 | €164,418 | +€28,132 | +20.6% |
| Fixed assets | 21/28 | €77,800 | €102,203 | +€24,403 | +31.4% |
| Tangible fixed assets | 22/27 | €77,800 | €102,203 | +€24,403 | +31.4% |
| Plant, machinery and equipment | 23 | €7,800 | €10,203 | +€2,403 | +30.8% |
| Furniture and vehicles | 24 | €70,000 | €92,000 | +€22,000 | +31.4% |
| Current assets | 29/58 | €58,486 | €62,215 | +€3,729 | +6.4% |
| Stocks and contracts in progress | 3 | €22,542 | €23,681 | +€1,139 | +5.1% |
| Stocks | 30/36 | €22,542 | €23,681 | +€1,139 | +5.1% |
| Amounts receivable within one year | 40/41 | €4,662 | €28,389 | +€23,727 | +508.9% |
| Trade receivables | 40 | €3,922 | €26,009 | +€22,087 | +563.2% |
| Other amounts receivable | 41 | €740 | €2,380 | +€1,640 | +221.6% |
| Cash at bank and in hand | 54/58 | €31,282 | €10,145 | -€21,137 | -67.6% |
| Total equity and liabilities | 10/49 | €136,286 | €164,418 | +€28,132 | +20.6% |
| Equity | 10/15 | €13,587 | €11,239 | -€2,348 | -17.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,963 | -€7,311 | -€2,348 | -47.3% |
| Amounts payable | 17/49 | €122,699 | €153,179 | +€30,480 | +24.8% |
| Amounts payable after more than one year | 17 | €1 | €152,370 | +€152,369 | +15236900.0% |
| Financial debts | 170/4 | - | €152,370 | +€152,370 | |
| Other amounts payable | 178/9 | €1 | - | -€1 | |
| Amounts payable within one year | 42/48 | €122,698 | €139 | -€122,559 | -99.9% |
| Current portion of amounts payable after more than one year | 42 | €122,370 | €0 | -€122,370 | -100.0% |
| Trade debts | 44 | €230 | €41 | -€189 | -82.2% |
| Suppliers | 440/4 | €230 | €41 | -€189 | -82.2% |
| Taxes, remuneration and social security | 45 | €98 | €98 | = | 0.0% |
| Taxes | 450/3 | €98 | €98 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €670 | +€670 | |
| Turnover | 70 | €71,628 | €48,000 | -€23,628 | -33.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,778 | €50,940 | -€47,838 | -48.4% |
| Remuneration, social security and pensions | 62 | €396 | €414 | +€18 | +4.5% |
| Other operating charges | 640/8 | €216 | €186 | -€30 | -13.9% |
| Gross operating margin | 9900 | -€4,351 | -€1,748 | +€2,603 | +59.8% |
| Operating profit (loss) | 9901 | -€4,963 | -€2,348 | +€2,615 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,963 | -€2,348 | +€2,615 | +52.7% |
| Profit (loss) for the period | 9904 | -€4,963 | -€2,348 | +€2,615 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,963 | -€2,348 | +€2,615 | +52.7% |
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 2 October 2026 via checked.be.